Current through all regulations passed and filed through September 16, 2024
(A) Vendor's and seller's tax returns:
(1) Vendors licensed under section
5739.17 of the Revised Code and
sellers licensed under section
5741.17 of the Revised Code are
required to file returns and remit the tax due each month unless the tax
commissioner authorizes filing at less frequent intervals as provided in
paragraph (A)(2) of this rule.
(2)
Vendors and sellers that do not hold a permit to sell alcoholic beverages may
be authorized to file returns and remit tax due on a semiannual basis if their
average monthly tax liability collections are less than two hundred
dollars.
(3) Notwithstanding
paragraph (A)(2) of this rule, the commissioner may require any vendor or
seller that fails to timely file returns and remit tax due to file returns and
remit tax on a monthly basis.
(B) Direct permit holders:
(1) Holders of direct pay permits issued
pursuant to section 5739.031 of the Revised Code are
required to file returns and remit tax due each month unless the commissioner
authorizes filing at less frequent intervals as provided in paragraph (B)(2) of
this rule.
(2) Holders of direct
pay permits may be authorized to file returns and remit tax due on a quarterly
basis if their average monthly tax liability is less than five thousand
dollars.
(C) Consumer's
use tax returns:
(1) Business consumers:
(a) Business consumers that file returns
pursuant to section 5741.12 of the Revised Code are
required to file returns and remit tax due each month unless the commissioner
authorizes filing at less frequent intervals as provided in paragraph (C)(1)(b)
of this rule.
(b) Business
consumers may be authorized to file returns and remit tax due on a quarterly
basis if their average monthly tax liability is less than five thousand
dollars.
(2) Individual
consumers:
(a) Individuals that do not file
consumer's use tax returns under paragraph (C)(2)(c) of this rule and whose use
tax liability in the current calendar year is anticipated to be not more than
one thousand dollars may file and remit the tax due in any year either on their
income tax return under Chapter 5747. of the Revised Code for that year by the
due date of that return or on the prescribed voluntary payment form for the
calendar year. An individual that files an income tax return is subject to the
statute of limitations with regards to assessments or refunds found in Chapters
5739. and 5741. of the Revised Code for amounts reported on that return related
to use tax liability.
(b)
Individuals that report and remit tax under paragraph (C)(2)(a) of this rule
that make either an extraordinary individual purchase on which the tax exceeds
seven hundred fifty dollars or a purchase of a motor vehicle, titled watercraft
or titled outboard motor, on which tax is neither collected by a vendor nor, in
the case of a motor vehicle, titled watercraft or titled outboard motor, paid
by the consumer to the clerk of courts, must separately report and remit tax on
that purchase using the prescribed voluntary payment form for the calendar
quarter in which the purchase was made. Any such extraordinary purchase shall
not be considered in calculating the tax liability for the current calendar
year under paragraph (C)(2)(a) of this rule.
(c) Individuals whose annual tax liability is
greater than one thousand dollars or any other individuals that the
commissioner requires to obtain a consumer's use tax account shall file returns
in the same manner as business consumers under paragraph (C)(1) of this
rule.
(D)
(1) As used in this rule, returns filed on a
semiannual basis will be for the reporting periods January through June and
July through December. Returns filed on a quarterly basis will be for the
reporting periods January through March, April through June, July through
September and October through December.
(2) Except as otherwise provided in this
rule, any sales tax, seller's use tax, or consumer's use tax return must be
filed on or before the twenty-third day of the month following the end of the
reporting period.
(3) The
commissioner shall establish a filing interval for each newly registered
vendor, seller, direct pay holder or consumer's use tax account holder within a
reasonable amount of time after setting up the account and shall inform the
vendor, seller, direct pay holder or consumer of that filing interval. Except
as provided in paragraph (B)(2) or (C)(2) of this rule, unless the taxpayer is notified
by the commissioner of an alternate filing period the filing period shall be
monthly.
(E) Partial
returns may be required for any taxpayer reporting on a semiannual or quarterly
basis as a result of a tax rate change that becomes effective during a
reporting period. The partial returns are necessary to separate the two tax
rates in effect during the reporting period.
(F) For purposes of computing any applicable
penalty, interest, and additional charges, unreported sales or use tax that was
not but should have been reported pursuant to paragraphs (A) to (C) of this
rule shall be considered due on the filing date of the tax return for such
unreported tax as determined using the filing basis authorized under those
paragraphs.
(G) Notwithstanding the
provisions of paragraph (A) of this rule, the returns must be filed and tax due
remitted on a monthly basis for any vendor or seller that elects to employ a
certified service provider, as defined in division (C) of section
5740.01 of the Revised Code, or
that uses a certified automated system, as defined in division (B) of section
5740.01 of the Revised
Code, or that
files a simplified electronic return as defined in the "Streamlined Sales and
Use Tax Agreement," as identified in rule
5703-9-54 of the Ohio
Administrative Code.
(H) Any
holder of an active vendor's license, seller's use tax account, direct pay
account or consumer's use tax account shall file returns according to the
filing schedule established under this rule for every filing period, regardless
of whether there is tax liability for that period.
(I) The commissioner shall calculate the
"average monthly tax liability," as that term is used in paragraphs (A)(2),
(B)(2), and (C)(1) of this rule, using the liability of the vendor,
seller, direct pay holder or consumer's use tax account holder for the prior
twelve month period.
(J)
(1) The commissioner may require any vendor,
seller, direct pay holder or consumer to use a different filing period than
required by paragraph (A), (B), or (C) of this rule if the commissioner finds
that it would result in improved compliance or increased administrative
efficiency.
(2) Any vendor, seller,
direct pay holder or consumer may file a request with the commissioner to
change their reporting period. The commissioner may agree to the request if the
commissioner finds the alternate filing period would improve compliance or
increase administrative efficiency.
(3) Whenever the commissioner changes a
filing period for a vendor, seller, consumer or direct pay holder, the
commissioner shall determine the date on which the change in filing period
takes effect.
(K) Except
as provided in paragraph (B)(2) of this rule, nothing in this rule shall be
construed to have any impact on whether a vendor, seller, direct pay holder or
consumer is required to make remittances by electronic funds transfer or to
make accelerated payments of tax liability.
