Chapter 5703-37 | Motor Fuel Supplier Tax

Rule 5703-37-01 | Records retention policy.

• Effective: January 2, 2021
• Promulgated Under: Other

(A) Pursuant to the authority granted under section 5736.12 of the Revised Code, the tax commissioner hereby promulgates a rule that establishes a record retention policy for purposes of the tax imposed under section 5736.02 of the Revised Code. Under section 5736.12 of the Revised Code, the commissioner may identify certain records that are necessary for a supplier to maintain in order to show the extent to which that supplier is subject to the tax imposed under section 5736.02 of the Revised Code.

(B) For purposes of determining calculated gross receipts under division (E) of section 5736.01 of the Revised Code, a supplier, subject to the tax imposed under section 5736.02 of the Revised Code, shall keep and maintain primary and supporting records including but not limited to the following: sales journals, financial statements, charts of accounts, cash journals, annual reports, general ledgers, income statements and tax returns, and invoices. A supplier must maintain records and make them available to the commissioner for inspection in accordance with the provisions in section 5736.12 of the Revised Code. Such records must be maintained for at least four years from the later of the filing of or the due date of the return covering the period in which the tax imposed under section 5736.02 of the Revised Code was reported or paid.

(C) All persons making purchases within and from the distribution system must maintain the purchase records and make them available to the commissioner for inspection in accordance with the provisions in section 5736.12 of the Revised Code. Such records must be maintained for at least four years from the later of the filing of or the due date of the return covering the period in which the purchases were made.

(D) This rule also applies to all records discussed in information releases and/or administrative rules relating to the tax imposed under section 5736.02 of the Revised Code.

(E) Unless otherwise stated, pursuant to section 5736.12 of the Revised Code, all records must be maintained for a period of four years from the later of the filing of or the due date of the return covering the period to which the records relate unless the commissioner either consents in writing to their earlier destruction or, by written order, extends the time period required for retention.

Supplemental Information

Authorized By: 5703.05
Amplifies: 5736.12
Five Year Review Date: 1/2/2026
Prior Effective Dates: 6/22/2014

Rule 5703-37-02 | Sampling.

• Effective: January 2, 2021
• Promulgated Under: Other

(A) As authorized pursuant to division (G) of section 5736.09 of the Revised Code, the tax commissioner hereby prescribes sampling methods for the tax imposed under section 5736.02 of the Revised Code that the commissioner may use in lieu of a complete examination of records. The sampling methods include, but are not limited to, the following:

(1) Statistical sampling. Statistical methods of sampling are those procedures that utilize random selection and are capable of projecting population values with a known reliability; and

(2) Non-statistical sampling. Non-statistical sampling includes methods such as block sampling.

(B) The commissioner shall make a good faith effort to reach agreement with the supplier to select the most appropriate sampling methodology.

(1) The failure of the commissioner to reach an agreement with the supplier does not preclude the commissioner from sampling.

(2) In accordance with section 5736.12 of the Revised Code, a supplier that keeps records electronically is required to provide those records electronically to the department of taxation upon the commissioner's request.

Supplemental Information

Authorized By: 5703.05
Amplifies: 5736.09
Five Year Review Date: 1/2/2026
Prior Effective Dates: 6/22/2014

Rule 5703-37-03 | Supplier must file and pay electronically.

• Effective: March 26, 2021
• Promulgated Under: Other

(A) Except as provided in paragraph (B) of this rule, each supplier subject to the tax imposed under section 5736.02 of the Revised Code shall file such return and remit payment of the tax liability as follows:

(1) The returns shall be filed electronically by using the Ohio business gateway as defined in section 718.01 of the Revised Code;

(2) The payment shall be made electronically by using the Ohio business gateway as defined in section 718.01 of the Revised Code or in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code.

(B)

(1) Any person may apply to the tax commissioner to be excused from the requirement to file and pay electronically under paragraph (A) of this rule. If a form is prescribed by the commissioner for such purpose, which shall be posted on the department of taxation's web site, the supplier shall complete such form.

(2) The commissioner will notify the supplier in writing of the commissioner's decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph is not a final determination of the commissioner and is not subject to further appeal.

(C) Nothing in this rule affects any supplier's obligation to timely file all returns and timely pay all amounts required by Chapter 5736. of the Revised Code.

Last updated April 8, 2021 at 12:29 PM

Supplemental Information

Authorized By: 5703.05, 5703.059
Amplifies: 5736.04
Five Year Review Date: 3/26/2026