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Two Ways Ohio Food Service Vendors Can Keep Records

  • Jan 13, 2014 | Gail Cole

 Every day counts; but when you're a food service vendor in Ohio, some days may count more than others.

In Ohio, vendors of food service operations who have never been convicted of a crime have the option of keeping records for all sales or records for 14 specific days of sales per quarter. The question is, which record keeping system is right for you?

Vendors of food service who are low on storage may opt for the 14-day-per-quarter option. For the fourth quarter of 2013 (October 1, 2013, through December 31, 2013), records must be kept for the following 14 days:

  • October 1, 4, 9, 17 and 26, 2013;
  • November 3, 7, 12, 18 and 20, 2013;
  • December 6, 14, 22 and 30 , 2013;

These records must be retained for four years

When space allows, it never hurts to retain all records. As the Ohio Tax Commissioner notes, “tax liabilities under audit circumstances may be determined by test checks. By law, test checks are authorized whenever a taxpayer’s records do not display a complete and accurate record of taxable sales and tax collected theron.”

The option of retaining records for fourteen specific days per quarter rather than for the entire quarter only applies to sales and use tax and only to food service operators, as defined by Ohio Revised Code Chapter 3732.

Ohio Department of Taxation website. Click on the link of the quarter that interests you for specific information, including dates for which records must be retained.

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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.