What is the sol for Ohio sales tax?

VOLUNTARY DISCLOSURE OF SALES AND USE TAX LIABILITIESDUTIES OF THE TAXPAYER
To complete a disclosure, and when applicable, the taxpayer is required to register and begin complying with the Ohio sales and use tax statutes. Generally, the Division will not entertain a prospective only offer when nexus exists. If tax has been collected from customers but not remitted, there is no limitation to the lookback period. All tax collected must be paid. If tax should have been collected on Ohio sales but was not, or if Ohio tax is due on purchases, that tax and
interest must be resolved for a limited number of years prior to contact. (The number of years will vary depending upon the effective date of nexus.) Individual circumstances will determine how tax and interest for prior years will be paid. Options include:
Go to the below website for more information

tax.ohio.gov/divisions/sales_and_use/documents/voluntarydisclosure.pdf