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Ohio: No Taxable Sales? You Still Have to File


 Ohio: You Have to File Even When You Have No Sales to Report.

The Ohio Board of Tax Appeals has issued a ruling regarding sales tax filing requirements. It clarifies that "if a vendor has no sales to report, it still has an obligation to file a return indicating no taxable sales were made, no tax was collected, and therefore, no tax is due."

The Ohio Tax Commissioner issued a sales tax assessment against an Ohio business that did not file a sales tax report for the period April 16 - June 30, 2011. In its defense, the business claimed that "it was not required to file such a return because it 'does not sell directly to the consumer' and was not required to charge and/or pay sales tax… ." It had, it said, no sales to report.

Pursuant to R.C. 5739.30:

(A) "No person, including any officer, employee, or trustee of a corporation or business trust, shall fail to file any return or report required to be filed by this chapter… ."

In other words, even if a business has no sales to report, it is still required to file a return.

The Ohio Board of Tax Appeals further notes that "there is no evidence in the record to support appellant's claim that … it is exempt from collecting sales tax."

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.