Ohio Sales Tax Reporting

March 7, 2022

For reporting Sales Tax please use the Business & Finance Sales Tax Reporting form and provide FUND FD111 and your Cost Center number.

Send as soon as possible, even after the deadline by a few days if due to circumstances beyond your control, so B&F can get their reports submitted in a timely manner to avoid penalites and interest if ever an audit.

ALL sales need to be reported on the form to the tax office. There are two columns on their spreadsheet, one for GROSS sales and another for taxable sales. It does not need itemized, but should be inclusive of all sales of goods received in local checking or NelNet.

EVEN IF NO TAX TO REPORT, PLEASE SEND AN EMAIL TO INFORM B&F AS THEY TRACK THE COUNTIES THAT THEY HAVE HEARD FROM AND CAN FOLLOW-UP WITH THOSE NOT SUBMITTED.

Departmental State of Ohio Sales Tax Reporting Form - to account for and report Ohio Sales Tax

Counties can let the expense for the sales tax stay where it hit or anytime can send up a check to cover what was cleared - deposit using OSU Extension Deposit Transmittal Form

Form is due by the 15th of the month following the month of the sale, keeping a copy of the sent form for at least 4 years.    ___________________________________________________________________________________________________________

WHEN IS SALES TAX CHARGED?

Most goods sold out of our local offices should be charged sales tax at your local tax rate (the main exception being soil test kits).

Publications, project books, etc, should be charged sales tax at the point of sale unless we have a State of Ohio Blanket Tax Exemption form on file as provided by the purchaser. 4-H Club purchases are sales tax exempt if we have tax exemption form on file and the payment is by cash or from a club checking account. Individuals purchasing for the club should not provide a personal check for the purchase or they should be charged tax (just as we as employees cannot expect a supplier to honor OSU’s tax exemption when we make a personal purchase with the intent of being reimbursed by the University).

All taxable sales must be recorded (cash, check or credit card sales) and ALL sales need to be reported on the form to the tax office and reported to the OSU tax office on a monthly basis.

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