SALT Report 3362 – Every Quarter Ohio publishes an alternative records retention methodology for the food service industry only.  Rather than keeping all records for a full quarter to support sales and use tax returns upon examination the Department allows a taxpayer to retain just 14 days worth of support.  The intent is to alleviate the storage burden.  Ohio selects these 14 days after the quarter has expired.  The selection for the first quarter of 2014 is noted below:

If you elect to exercise this option, the Tax Commissioner has determined that for the calendar quarter
January 1, 2014 through March 31, 2014, sales tax records must be maintained for the following fourteen (14) days:

Prior periods can be found at the Departments website here.

For Further Information:

Ohio Sales and Use Tax Record Retention