COUNTY RESOURCES AND REPORTS AVAILABLE ON THE OHIO DEPARTMENT OF TAXATION S WEBSITE

Transcription

1 COUNTY RESOURCES AND REPORTS AVAILABLE ON THE OHIO DEPARTMENT OF TAXATION S WEBSITE CCAO & CAAO Webinar May 4, 2015 Marj Kruse, Deputy Director, Audit & Compliance Keith Wilson, Asst. Administrator, Compliance 1

2 In June 2014, Taxation implemented a new tax accounting and administration system for sales tax, replacing a system that had been used for more than 15 years. Subsequently, Taxation developed a report that lists the account number, name and address of active vendors. This report is updated weekly (old reports are not archived). To access the new report, go to the Ohio Department of Taxation website: On the homepage, select Business. 2

3 Select Ohio Taxes and then, Sales & Use Tax. 3

4 To learn more about the report, select Instructions for active vendors license list. 4

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6 Return to the Sales and Use Tax page, and select List of active vendors Because of the size of the file, it may take about a minute to load in. The report defaults to alpha based on name. 6

7 A vendor s license is required for each fixed place of business and can be obtained from the local county auditor s office or through the Ohio Business Gateway. The new report has a separate tab for each county showing those businesses that have been issued a vendor s license for that county. 7

8 Because the report is an Excel file, it can be sorted or filtered by column. The screenshot below has been filtered by City = Upper Sandusky. Different abbreviations have been used, so all variations of Upper Sandusky are selected. 8

9 These are the results of the filtered search. 9

10 The report also has tabs for transient vendor licenses, direct pay permits, and seller s use tax accounts. Transient vendors are listed on the Transient VL_89 tab. These vendors have no fixed place of business. The transient vendor may set up temporary locations throughout the state, such as at flea markets. They may sell through vending machines placed in various locations. Or they may be a provider of a taxable service where they cross county lines to work for their customers, such as landscapers or temporary employment agencies. 10

11 Direct pay permit holders are listed on the Direct Pay_90 tab. These are companies that have received special approval from the Tax Commissioner to pay their tax directly to Taxation as use tax, instead of paying sales tax to the vendor at the time of sale. Direct pay permit holders typically are manufacturers that have a large volume of annual purchases or construction contractors that don t know whether the item will be used in a taxable manner at the time of purchase. 11

12 Out-of-state sellers are listed on the Sellers Use_91 tab. These vendors are located outside of Ohio and make sales into Ohio either through catalogues or via the internet. Remote sellers may have nexus because of also having a bricks-and-mortar store in Ohio, or they may voluntarily collect Ohio sales and use tax without having a legal obligation to do so. If you feel there is an error or have questions regarding the information on the list of active vendors, you may call us at or send an through our website at tax.ohio.gov by selecting the Contact tab and then selecting Us. 12

13 Back on the Sales and Use Tax webpage, there are links to Special subject areas. One that might be of interest is the Streamlined Sales Tax Project. SSTP is a multi-state effort to make sales tax laws, rules and systems more uniform among states. The goal is to make it easier for businesses to collect and remit sales taxes for multiple states with whom they have no nexus or physical presence. Ohio became a full member of SSTP on January 1, 2014, having been an associate member since In Fiscal Year 2013, $43.8 million of Ohio s state and local sales tax revenue was related to SSTP. 13

14 To find out how much money your county received from remote sellers in a particular month, click on the Government tab on the homepage. It will take you to this screen. Click on Revenue Accounting. 14

15 County auditors are probably very familiar with this page. This is where information about various tax distributions can be found. Click on Sales and use tax. 15

16 This is the page that results. Click on Counties and RTA s for April

17 The report has a tab for each county s permissive sales tax, and a tab for the county s additional county tax, if applicable. The report allocates the monthly distribution by type of remittance. Taxes collected by remote sellers show up as Sellers Use, Streamline Sales-Intrastate, Streamline Sales-Interstate, and Streamline Use. 17

18 Now, go back to the Sales and Use Tax webpage. There you will find a link to information about Tax rates & rate changes. 18

19 This webpage has links to an easy-to-use map showing current tax rates (in color or black & white). 19

20 Here is the color version of the map, which is updated quarterly. 20

21 Back to the Tax Rates & Changes webpage, and select The Finder. You can plug an address into The Finder to access tax rates applicable to that location. 21

22 On this page, select Sales and Use Tax 22

23 The screen shows the breakdown of the tax rate by jurisdiction: State of Ohio, Franklin County and COTA. The Finder can be used to calculate the tax that will be due on a taxable purchase. In the example, the taxable amount is $1, and the tax due would be $

24 The Finder can also be accessed at the bottom of the homepage or through a mobile app. The mobile app link is in the Helpful Resources portion of the homepage. 24

25 The Finder mobile app can be very useful for service providers who have customers in multiple counties or taxing jurisdictions. 25

26 Another tab on the homepage that may contain items of interest is the one labeled Researcher. 26

27 The Tax Data Series is arranged by tax type. 27

28 There are many reports that show local sales tax collections. The one we will view is County Permissive (Local) Sales and Use Tax Collections by Industrial Classification (S7) 28

29 County Permissive (Local) Sales and Use Tax Collections by Industrial Classification is shown by county, by year, and by industry sector. At the bottom of this webpage, not visible in this screenprint, is a link to download the Excel file. 29

30 The report has two worksheets: Counties by industry a m and Counties by industry n w. Columns for each county show Industry % share, Tax Collections and Number of Entities. The top 5 remitters statewide are: (1) Motor Vehicle and Parts Dealers 16.31% (2) General Merchandise Stores 10.74% (3) Miscellaneous Store Retailers 7.57% (4) Accommodation and Food Services 7.22% (5) Information (including telecommunications) 7.18% 30

31 Wyandot County has 2,673 businesses. The top 5 remitters are: (1) Motor Vehicle and Parts Dealers 25.0% (2) General Merchandise Stores 8.5% (3) Miscellaneous Store Retailers 8.3% (4) Information (including telecommunications) 7.6% (5) Manufacturing 6.7% (may include Direct Pay Permit Holders) 31

32 To find out what a particular NAICS code series encompasses, go to Business, Ohio Taxes, Sales and Use, and click on Registration. From there, click on the link for a partial list of NAICS codes. 32

33 Using the partial list of NAICS codes, we find that General Merchandise Stores include Department Stores and Other General Merchandise Stores. Miscellaneous Store Retailers include Art Dealers, Florists, Gift Stores, Office Supplies Stores, Other Miscellaneous Store Retailers, Pet/Pet Supplies Stores, and Used Merchandise Stores. 33

34 Last but not least, using the Contact tab, you can find various toll-free phone numbers for Taxation. Questions about sales and use tax should be directed to the Business Tax lines. 34