CAT 2005-09 - Commercial Activity Tax: Sampling - December,
This rule provides taxpayers with the guidelines the
commissioner will use when sampling is used in auditing a
taxpayer’s records. This rule is now final and
effective. Please direct any questions to the
Commercial Activity Tax Division of the Ohio Department of
Taxation at 1-888-722-8829.
Rule 5703-29-03 Sampling.
(A) As authorized pursuant to division (G) of section 5751.09
of the Revised Code, the Tax Commissioner hereby prescribes
sampling methods for the commercial activity tax that the
commissioner may use in lieu of a complete examination of
records. The sampling methods include, but are not limited
to, the following:
(1) Statistical sampling. Statistical methods of sampling are
those procedures that utilize random selection and are
capable of projecting population values with a known
(2) Non-statistical sampling. Non-statistical sampling
includes methods such as block sampling.
(B) The commissioner shall make a good faith effort to reach
agreement with the taxpayer to select the most appropriate
(1) The failure of the commissioner to reach an agreement
with the taxpayer does not preclude the commissioner from
(2) In accordance with section 5751.12 of the Revised Code, a
taxpayer that keeps records electronically is required to
provide those records electronically to the Department of
Taxation upon the commissioner’s request.