Tax Rules: Final: 5703-9
5703-9-51 County and transit authority rates and
boundary database.
(A)(1) After providing the tax commissioner with at least
sixty-five days notice, county and transit authority sales
and use tax rate changes adopted on or after January 1, 2004
shall become effective only at the beginning of a calendar
quarter, i.e., January 1, April 1, July 1, or October 1.
(2) Any county or transit authority sales or use tax adopted
on or after January 1, 2004 for a limited period of time must
expire on the last day of a calendar quarter, i.e., March 31,
June 30, September 30, or December 31.
(3) The tax commissioner will provide notice of a rate change
by posting information at least sixty days prior to the
effective date of the rate change on the department of
taxation website. This posting shall constitute the notice
required by division (H) of section 5739.021, division (C) of
section 5739.023, and division (G) of section 5739.026 of the
Revised Code. The commissioner may provide additional notice
to vendors, sellers, and other interested parties in any
other manner the commissioner deems appropriate.
(B)(1) The tax commissioner will make available electronic
databases that:
(a) Describe boundary changes for all taxing jurisdictions.
(b) Provide all sales and use tax rates for all counties and
transit authorities levying sales and use taxes.
(c) Assign each five digit zip code area within this state to
the proper tax jurisdiction and rate. If a zip code area
contains more than one tax rate, the vendor, seller, or
certified service provider may apply the lowest rate in that
zip code area unless the vendor, seller, or certified service
provider has sufficient information to apply the rate in
paragraph (B)(1)(d) or (B)(1)(e) of this rule.
(d) Assign each nine digit zip code area within this state to
the proper tax jurisdiction and rate. If a zip code area
contains more than one tax rate, the vendor, seller, or
certified service provider may apply the lowest rate in that
zip code area unless the vendor, seller, or certified service
provider has sufficient information to apply the rate in
paragraph (B)(1)(e) of this rule.
(e) Assign, to the extent possible, each address in the state
to the proper tax jurisdiction and rate.
(2)(a) If a vendor, seller, or certified service provider has
an address for a transaction for which a rate at the time of
sale is provided in the database described by paragraph
(B)(1)(e) of this rule, the vendor, seller, or certified
service provider must apply that rate to the transaction and
will not be responsible for any under-collection or
over-collection of tax resulting from reliance on that rate.
(b) If a tax rate cannot be determined in the manner
described in paragraph (B)(2)(a) of this rule, the vendor,
seller, or certified service provider may determine the
applicable tax rate for a sale by using the tax rate
associated with the nine digit zip code associated with the
address for the transaction. If a nine digit zip code
designation is not available for a street address or if the
vendor, seller, or certified service provider is unable to
determine the nine digit zip code after exercising due
diligence, the vendor, seller, or certified service provider
may apply the tax rate associated with the five digit zip
code area. If a five digit or nine digit zip code area
contains more than one applicable tax rate, in the absence of
actual information determining which rate applies to the
sale, the vendor, seller, or certified service provider may
determine the tax due based on the lowest rate imposed in the
appropriate zip code area.
(3) No vendor, seller, or certified service provider will be
relieved of liability for collection of an incorrect rate of
tax when the sale is sourced to the vendor’s or seller’s
location under the provisions of division (A)(1) of section
5739.033 of the Revised Code.
(C) A customer is not relieved of any additional use tax that
may be owed from a vendor, seller, or certified service
provider under-collecting by using the incorrect rate of tax
and also is not prevented from filing a refund for the
over-collection of tax.
Effective: 12-9-04
Promulgated under: 5703.14
Authorized by: 5703.05, 5739.021, 5739.023, 5739.026
Amplifies: 5739.021, 5739.023, 5739.026, 5740.03, 5740.05,
5741.021, 5741.022, 5741.023