Tax Rules: Final: 5703-9
5703-9-50 Registration using central registration
system.
(A)(1) Any time after the effective date of Ohio's membership
in the streamlined sales tax system, any vendor or seller
that wishes to register to collect and remit Ohio tax may
register through a multi-state central registration system
provided by the governing board of the streamlined sales tax
system. As used in this rule, that central registration
system is the "CRS." By registering through the CRS, the
vendor or seller agrees to collect and remit tax on all
taxable sales into Ohio and is subject to all applicable
penalties, additional charges, and interest for failing to
timely and properly remit the taxes or file the tax returns.
(2) A vendor's or seller's registration through the CRS will
not be used by the tax commissioner as a factor, in and of
itself, to determine whether the vendor or seller has nexus
with this state for any tax.
(B)(1) When registering through the CRS, the vendor or seller
may select one of the following models to remit taxes
collected:
(a) Model 1, where the vendor or seller selects a "certified
service provider" as that term is defined in division (C) of
section 5740.01 of the Revised Code, as an agent to perform
all the vendor's or seller's sales or use tax functions,
other than the vendor's or seller's obligation to remit tax
on its own purchases.
(b) Model 2, where a vendor or seller selects a "certified
automated system" as that term is defined in division (B) of
section 5740.01 of the Revised Code, to use to calculate the
amount of tax due on its sales transactions.
(c) Model 3, where a vendor or seller utilizes its own
proprietary automated sales and use tax system that has been
certified as a certified automated system.
(2) Any vendor or seller that does not use one of the three
models of remitting tax provided in paragraphs (B)(1)(a) to
(B)(1)(c) of this rule shall collect and remit tax as
required in Chapter 5739. or 5741. of the Revised Code.
(C)(1) Any vendor or seller registering through the CRS may
be registered by an agent. The appointment of an agent for
this purpose must be in writing and submitted to this state
if requested.
(2) A request by an agent of the vendor or seller for tax
return information must be made using a form prescribed for
such purposes, e.g., form TBOR-1, declaration of tax
representative.
(D) Subject to paragraphs (E) to (H) of this rule, any vendor
or seller that registers through the CRS to collect and remit
Ohio's sales or use tax on sales made into Ohio will not be
assessed or held liable for its failure to collect tax on
sales made into Ohio prior to its registration, provided the
following conditions are met:
(1) The vendor or seller must register to collect this
state's tax on or after the date on which Ohio first becomes
either a full or associate member of the streamlined sales
tax system and not later than twelve months after the
effective date of Ohio's participation as a full member of
the streamlined sales tax system.
(2) The vendor or seller was not registered to collect Ohio's
sales or use tax on sales made into Ohio at any time in the
twelve-month period preceding the date of registration or the
effective date of Ohio's participation in the streamlined
sales tax system, whichever is earlier.
(3) Prior to the date of registration, the vendor or seller
has not received notice of the commencement of an audit that
has not been finally resolved.
(E) Paragraph (D) of this rule does not apply to any vendor
or seller that has already paid or remitted sales or use
taxes to Ohio and does not apply to any Ohio sales or use
taxes that were collected by the vendor or seller and not
remitted to Ohio or were assessed by the tax commissioner and
not paid by the vendor or seller.
(F) Absent fraud or intentional misrepresentation of a
material fact, paragraph (D) of this rule is effective for
any vendor or seller as long as the vendor or seller
continues its registration with Ohio and continues to collect
and remit sales or use taxes on its taxable sales into Ohio
for a period of at least thirty-six months. Any vendor or
seller that ceases registration or collection and remittance
of the tax before the end of such thirty-six month period
will be deemed to have waived the application of the statute
of limitations for any liability that would have been subject
to assessment on the day of its registration with Ohio had
the vendor or seller not received the benefit provided by
paragraph (D) of this rule. The tax commissioner may require
the vendor or seller to put this waiver in writing. Unless
mutually agreed to for another term, the waiver shall be
until the end of one hundred eighty days following the
cancellation of the vendor's or seller's registration or
following the failure of the vendor or seller to remit taxes
to Ohio as required by applicable law or rule of the
commissioner.
(G) Paragraph (D) of this rule applies only to sales or use
tax liability due from a vendor or seller in its capacity as
a vendor or seller and not to taxes due from the vendor or
seller in its capacity as a consumer.
(H) Paragraph (D) of this rule does not apply to a vendor or
seller whose failure to collect and remit Ohio's sales or use
tax is due to fraud or intentional misrepresentation of a
material fact. A vendor's failure shall be rebuttably
presumed to be due to such cause if the vendor has a fixed
location in Ohio and is required to be licensed under Chapter
5739. of the Revised Code.
Effective: 11-7-05
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.17, 5740.03, 5740.05, 5741.17
Prior effective dates: 12-9-04