Ohio Tax Commissioner Joe Testa has issued a draft rule (Ohio Admin. Code 5703-9-61) to mandate electronic filing and payment of a consumer’s use tax returns.
This rule mirrors the responsibilities for electronic filing and payment of sales tax (Ohio vendors) and seller’s use tax (out-of-state sellers).
The Ohio Tax Department estimates that this rule will be effective January 2013 and the requirement would be mandated beginning in July 2013.
Here is a section by section comparison of the rule and current filing requirements:
- Subsection (A) requires filing via the Ohio Business Gateway, TeleFile, or other method designated by the Tax Commissioner. Vendors and sellers are currently required to use the Ohio Business Gateway and TeleFile for electronic filing and payment of sales tax and seller's use tax.
- Subsection (B) requires returns to be filed and payments to be made on the same schedule as paper returns. Most consumers are now required to file and pay quarterly.
- Subsection (C) allows the Tax Commissioner to impose the same additional charge for failure to file electronically that is currently authorized by statute (R.C. 5739.12) for sales tax and seller's use tax. As with those two taxes, the additional charge is discretionary and may be remitted by Tax Commissioner.