2001-01 - Use and List of Authorized Delivery Services -
April 2, 2001
The purpose of this informational release is to explain the
correct way to use an authorized delivery service and provide
a list of authorized delivery services. Ohio law pursuant to
R.C. 5703.056(B) allows the Tax Commissioner to approve
authorized delivery services as an alternative to using the
U.S. Postal Service in certain situations to timely file tax
payments or tax documents. Informational
Release G 2000-3 covers the procedures for approving a
delivery service.
Tax
Payments & Tax Return Filings
For taxes such as Ohio’s corporation franchise tax, personal
income tax, school district income tax, or withholding tax,
this means that an authorized delivery service can be used to
timely pay and file a tax return. The date the authorized
delivery service provider records receipt of a tax payment or
document for delivery is the date the tax payment or document
is considered received by the Treasurer of State or the
Department of Taxation. In other words, the date an
authorized delivery service provider receives a package is
treated the same as using the postmark date of the U.S.
Postal Service.
Caution: Other taxes, including but not
limited to sales/use taxes, personal property taxes, and
excise taxes (beer, wine, motor fuel, motor fuel use,
cigarette, etc.), must still be received by the Treasurer of
State or Department of Taxation by the filing due date to be
considered paid and/or filed on time. This is not to say that
an authorized delivery service cannot be used for such taxes.
Payment of the tax and/or receipt of a tax document (return),
however, must still be received by the appropriate state
agency on or before the filing due date. In addition, an
authorized delivery service cannot be used to make payments
for any tax which requires payment to be made by electronic
funds transfer (EFT).
Tax Appeal
Filings
A tax appeal can be timely filed using an authorized delivery
service in the same manner certified mail can be used. A tax
appeal submitted to an authorized delivery service is deemed
received by the Department of Taxation or the Board of Tax
Appeals based on the date the authorized delivery service
recorded receipt of the tax appeal.
Tax Refund
Claim Applications
A refund claim application for a tax or fee administered by
the Department of Taxation can be filed using an authorized
delivery service in the same manner that the U.S. Postal
Service can be used. If the refund claim application is
received by an authorized delivery service for delivery to
the Department of Taxation on or before the last day for
filing the refund, the refund claim application is deemed to
be timely filed.
Authorized
Delivery Services
When mailing any document by using an authorized delivery
service you should use the street address and not the post
office box number. This authorization is not
for all services offered by a delivery service company, but
only the following named delivery services: Delivery Service Company
Delivery
ServiceFederal Express Corporation
FedEx Priority Overnight
Federal Express
Corporation FedEx Standard Overnight,
and
Federal Express Corporation FedEx 2 Day
United Parcel Service UPS Next Day Air
United Parcel Service UPS Next Day Air
Saver
United Parcel Service UPS 2nd Day Air
United Parcel Service UPS 2nd Day Air A.M.
Additional authorized delivery services will be added as
approved by the Tax Commissioner. If an authorized delivery
service is not authorized in the future, the cancellation of
that authorization will be posted on this web site pursuant
to the requirements of Ohio Adm. Code 5703-1-13. The last
update of this list was April 2, 2001.
Questions
Call (614) 466-6750 if you have any questions regarding the
general use of an authorized delivery service or obtaining
approval to provide an authorized delivery service. Call
(614) 466-6700 for questions regarding filing an appeal using
an authorized delivery service to the Board of Tax Appeals.