Ohio: Sales Tax Handbook

How to appeal a sales tax audit or penalty in Ohio

In Ohio, the Department of Taxation will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.

If you disagree with a penalty or ruling made by the Ohio Department of Taxation, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Taxation, to an administrative appeal body, and through the courts.

Sales Tax Statute of Limitations in Ohio

In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Ohio sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Taxation cannot begin an audit or issue a penalty after this timeframe.

The statute of limitations in Ohio is three years from later of either the return due date or the return filing date.

Appealing to the Department of Taxation in Ohio

If you do not agree with a penalty or decision made by the Ohio Department of Taxation, you have the right to file an appeal and ask for reconsideration. In the case of a department appeal, an official petition must be filed with the Tax Commissioner in less than sixty days after the service of notice of assessment

Administrative Sales Tax Appeals in Ohio

In the case of administrative appeal, an official petition must be filed with Board of Tax Appeals within sixty days after the service of notice of decision

Judicial Sales Tax Appeals in Ohio

If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Court of Appeals or State Supreme Court within thirty days after entry of decision in Board's journal

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