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Extension Operations

Ohio State University Extension


Ohio Sales Tax Reporting

Jan. 7, 2024

Jesse Buxton will create the Journal for the sales tax payable liability in Workday, then remit the sales tax report with associated journal entry to the Tax Office on all counties' behalf.

Due to this change, please complete the Qualtrics survey each month by the 12th instead of the 15th (or the next business day after the 12th) to give us time to collect all the data and report to the Tax Office by the 15th.

A few reminders about sales tax reporting

  • Taxable sales should only be collected in your local checking account or FD111 (either by check deposit or NelNet). Therefore, the survey defaults to Fund FD111 and does not allow for an alternate choice.
  • You only need to include gross receipts/sales for items sold that would be charged sales tax unless the buyer is tax exempt. (ie, books, publications)
    • We should not include gross receipts for non-taxable sales such as registrations, program fees, appropriations, expense reimbursements, soil test kits, etc.
  • The liability will be created in FD111 as a credit to liability and a debit to revenue (RC1186).
      1. You may remit a quarterly or annual check (OSU Extension Deposit Transmittal Form to Dawnn Brown in Columbus) to FD111/RC1186 to have sales tax collected in local checking offset the tax payments to the state.