Sales and Use Tax

Record Retention Notice

April 1, 2004 through June 30, 2004  

The sales tax law allows vendors conducting food service operations, and who have not been convicted of a criminal violation of Ohio Revised Code Section 5739.99, 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 (14) 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 Ohio Revised Code Chapter 3732 nor to any other than sales and use tax levied by Ohio Revised Code Chapters 5739 and 5741. 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, 2004 through June 30, 2004, sales tax records must be maintained for the following fourteen (14) days:

April 03, 2004 May 06 , 2004 June 04 , 2004
April 07, 2004 May 14 , 2004 June 07 , 2004
April 11 , 2004 May 22 , 2004 June 10 , 2004
April 19 , 2004 May 30 , 2004 June 15 , 2004
April 27 , 2004 June 23 , 2004

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