Ohio – Record Retention Notice

SALT Report 2700 – The Ohio Department of Taxation has released its second quarter record retention notice for food vendors.  Under Ohio law, food service vendors who have not been convicted of a criminal sales tax violation have the option of keeping 14 days of sales records per calendar quarter rather than keeping records of all sales from their food service operation.

For vendors that choose this record keeping option, the Tax Commissioner has determined that for second quarter 2013, sales tax records must be maintained for the following 14 days:

  • April 03, 2013
  • April 07, 2013
  • April 12, 2013
  • April 18, 2013
  • April 27, 2013
  • May 06, 2013
  • May 14, 2013
  • May 22, 2013
  • May 30, 2013
  • June 03, 2013
  • June 07, 2013
  • June 15, 2013
  • June 23, 2013
  • June 25, 2013

While choosing this option may alleviate certain record keeping and storage problems, it is important to remember that in an audit situation tax liabilities will be determined by “test checks”.  Ohio law requires a test check whenever a taxpayer’s records do not provide a complete and accurate record of taxable sales.

Additionally, this record keeping option only applies to food service operators as defined in Ohio Revised Code Chapter 3732.  It does not apply to taxes levied by any other state law, or to any taxes levied by the federal government and it may not apply to taxes levied by local governments.

For Further Information

Ohio Department of Taxation – Record Retention Notices Second Quarter 2013