Tax Rules: Final: 5703-9
5703-9-45 Sales; alleged exempt sales; submission of
additional evidence
(A) A vendor who files a petition for reassessment pursuant
to section 5739.13 of the Revised Code contesting the
assessment of sales tax on sales for which the vendor
obtained no valid exemption certificate and for which the
vendor failed to establish that the sale was not subject to
the tax within sixty days after receiving notice by the tax
commissioner of the intent to levy an assessment may,
pursuant to division (E) of section 5739.03 of the Revised
Code, present additional evidence to the commissioner for the
purpose of establishing that the contested assessed
transactions are properly subject to a statutory claim of
exception or exemption from the tax.
(B) Such additional evidence shall be in written or graphic
form and may contain whatever factual information the vendor
reasonably believes to be relevant and material to the
assessed sales contested by the petition for reassessment.
(C) Such additional evidence shall be filed with the legal
division of the department of taxation within ninety days
after the vendor's receipt of the notice of assessment,
except that, upon application and for reasonable cause, the
period for submitting such additional evidence shall be
extended thirty days. The vendor or the vendor's
representative, at any time prior to any administrative
hearing on the petition, may review the results of any
preliminary determinations made on the additional evidence
submitted.
(D) In making the final determination on the petition, the
commissioner shall give due consideration to the additional
evidence in order to determine if the vendor has carried the
burden of proof in establishing that the contested assessed
sales are properly subject to a statutory claim of exception
or exemption.
(E) Evidence received subsequent to ninety days after the
vendor's receipt of the notice of assessment, or after one
hundred twenty days if an extension has been granted pursuant
to paragraph (C) of this rule, shall not be considered by the
commissioner in making the final determination on the
petition.
Effective: 3-22-85
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.03, 5739.013
Prior effective dates: 5-6-83