Revised Draft Rule

Tax Commissioner Issues Revised Draft Rule (Ohio Admin. Code 5703-9-61) Regarding Electronic Filing and Payment of Consumer’s Use Tax

Ohio Rev. Code 5703.059 allows the Tax Commissioner to mandate electronic filing and payment of consumer’s use tax returns.  Electronic filing and payment of taxes saves time and money for both businesses and Ohio.  This rule will implement the electronic filing requirement for consumer’s use tax. 
This rule mirrors the requirements currently in place for electronic filing and payment of sales tax (Ohio vendors) and seller’s use tax (out-of-state sellers).  Here is a section by section comparison of the rule and current filing requirements:

  • Subsection (A) requires filing via the Ohio Business Gateway, TeleFile, or other method designated by the Tax Commissioner.  Vendors and sellers are currently required to use the Ohio Business Gateway and TeleFile for electronic filing and payment of sales tax and seller's use tax.
  • Subsection (B) requires returns to be filed on the same schedule as paper returns.  Currently, most consumers are required to file and pay quarterly. 
  • Subsection (C) requires payments to be electronically or in another manner approved by the Tax Commissioner.    

DRAFT – NOT FOR FILING

5703-9-61                   Electronic Filing and Payment of Consumer’s Use Tax

(A) Every person required to file a return pursuant to section 5741.12(B) of the Revised Code shall file the return electronically using the Ohio business gateway, as defined in section 718.051 of the Revised Code, the Ohio telefile system, or any other electronic means prescribed by the commissioner.  
(B) The electronic returns required by this rule shall be filed as required by sections 5741.12 and 5741.121 of the Revised Code. 
(C) Payment of the tax shown due on the return shall be made electronically or in another manner approved by the commissioner. 

Business Impact Analysis (BIA)

Please direct any comments you have regarding this draft rule to Phyllis Shambaugh, Counsel, Sales & Use Tax Division at phyllis_shambaugh@tax.state.oh.us and copy CSIPubliccomments@governor.ohio.gov by October 29, 2012.