Sales and Use Tax

Record Retention Notice

April 1, 2000 through June 30, 2000

The sales tax law allows vendors conducting food service operations and who have not been convicted of a criminal violation of Section 5739.99 of the Ohio Revised Code, an option of keeping fourteen (14) days of sales records per calendar quarter in lieu of records of all sales from their food service operation. If you elect not to retain the records of all your sales, the records of sales made on fourteen days out of each quarter as specified by the Tax Commissioner after the quarter is over, are required to be kept for the four year statutory period.

The Tax Commissioner wants all vendors considering this option to realize that while they may alleviate some storage problems, tax liabilities under audit circumstances may be determined by test checks. By law, test checks are authorized whenever a taxpayer's records do not display a complete and accurate record of taxable sales and tax collected thereon.

Please note also that this provision of the law has no application to vendors other than food service operators as defined in Chapter 3732 of the Ohio Revised Code nor to any other than sales and use tax levied by Chapter 5739 and 5741 of the Ohio Revised Code. It does not apply to taxes levied by any other chapter of the state law, or to any taxes levied by the federal government. Further, it may not apply to taxes levied by local governments.

If you elect to exercise this option, the Tax Commissioner has determined that for the calendar quarter April 1, 2000 through June 30, 2000 sales tax records must be maintained for the following fourteen days:

April 06, 2000 May 07, 2000 June 01, 2000
April 10, 2000 May 15, 2000 June 04, 2000
April 14, 2000 May 23, 2000 June 09, 2000
April 18, 2000 May 31, 2000 June 17, 2000
April 26, 2000 June 25, 2000

If you have any questions, please call 1-888-405-4039.