Information Release

2000-03  - Authorized Delivery Services - September 29, 2000

The Taxpayer Services Bill, H. B. 612 (effective 9/29/2000), enacted R.C. 5703.056 that allows taxpayers to use authorized delivery services when filing documents with the Department of Taxation and the Board of Tax Appeals and when making payment to the Treasurer of State.

This new Revised Code section expands the designations of "certified mail," "express mail," "United States mail," "United States Postal Service," and similar terms to include authorized delivery services. In other words, even though an individual section of Title 57 may not specifically reference R.C. 5703.056, a taxpayer can use an authorized delivery service any time one of these key terms is used.

What delivery services may be used?

Only delivery services specifically authorized by the Tax Commissioner may be used. This authorization will apply to specific delivery service products. Therefore, the authorization will likely not apply to all the delivery service products of a delivery service company.

What criteria must these delivery services meet?

The law requires that a delivery service product must meet the following criteria:

  • The delivery service must be available to the general public;The delivery service must be as reliable as the U.S. Postal Service;The delivery service must electronically record and physically stamp the package with the date the package was received by the delivery service;The delivery service must electronically record who signed the receipt for the package and the date of delivery; and
  • Any other criteria as prescribed by the Tax Commissioner.

Current Authorized Delivery Services

The Department is now accepting delivery service applications. When a delivery service is approved you can visit the Department's web site at http://tax.ohio.gov/ or call the Legal Division at (614) 466-6750. Caution: Private delivery services cannot deliver items to P.O. boxes. You must still use the U. S. Postal Service to mail an item to a P. O. box address.

Delivery Service Application

Application (DOC) for designation as an Authorized Delivery Service is at the Department's Legal Division, 30 E. Broad Street, 23nd Floor, Columbus, Ohio, 43215, or telephone (614) 466-6750.