Sales and Use Tax

Record Retention Notice

October 1, 2001 through December 31, 2001  

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 October 1, 2001 through December 31, 2001 sales tax records must be maintained for the following fourteen days:

October  01, 2001 November  03, 2001 December  05, 2001
October  09, 2001 November  11, 2001 December  13, 2001
October  17, 2001 November  19, 2001 December  16, 2001
October  19, 2001 November  27, 2001 December  21, 2001
October  25, 2001 December  29, 2001

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