Ohio – Sales and Use Tax Record Retention Notice For Food Service Operations

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:

January 06, 2014   February 01, 2014   March 05, 2014
January 10, 2014   February 03, 2014   March 09, 2014
January 14, 2014   February 09, 2014   March 13, 2014
January 22, 2014   February 25, 2014   March 21, 2014
January 30, 2014       March 29, 2014

Prior periods can be found at the Departments website here.

For Further Information:

Ohio Sales and Use Tax Record Retention