2000-03 - Authorized Delivery Services - September 29,
The Taxpayer Services Bill, H. B. 612 (effective 9/29/2000),
enacted R.C. 5703.056 that allows taxpayers to use
authorized delivery services when filing documents
with the Department of Taxation and the Board of Tax Appeals
and when making payment to the Treasurer of State.
This new Revised Code section expands the designations of
"certified mail," "express mail," "United States mail,"
"United States Postal Service," and similar terms to include
authorized delivery services. In other words, even though an
individual section of Title 57 may not specifically reference
R.C. 5703.056, a taxpayer can use an authorized delivery
service any time one of these key terms is used.
delivery services may be used?
Only delivery services specifically authorized by
the Tax Commissioner may be used. This authorization will
apply to specific delivery service products. Therefore, the
authorization will likely not apply to all the delivery
service products of a delivery service company.
criteria must these delivery services meet?
The law requires that a delivery service product must meet
the following criteria:
- The delivery service must be available to the general
public;The delivery service must be as reliable as the U.S.
Postal Service;The delivery service must electronically
record and physically stamp the package with the date the
package was received by the delivery service;The delivery
service must electronically record who signed the receipt for
the package and the date of delivery; and
- Any other criteria as prescribed by the Tax Commissioner.
Authorized Delivery Services
The Department is now accepting delivery service
applications. When a delivery service is approved you can
visit the Department's web site at http://tax.ohio.gov/ or call the Legal Division at
(614) 466-6750. Caution: Private
delivery services cannot deliver items to P.O. boxes. You
must still use the U. S. Postal Service to mail an item to a
P. O. box address.
Application (DOC) for
designation as an Authorized Delivery Service is at the
Department's Legal Division, 30 E. Broad Street,
23nd Floor, Columbus, Ohio, 43215, or telephone