Ohio Department of Taxation Information Release

2001-01 - Use and List of Authorized Delivery Services - April 2, 2001

The purpose of this informational release is to explain the correct way to use an authorized delivery service and provide a list of authorized delivery services. Ohio law pursuant to R.C. 5703.056(B) allows the Tax Commissioner to approve authorized delivery services as an alternative to using the U.S. Postal Service in certain situations to timely file tax payments or tax documents. Informational Release G 2000-3 covers the procedures for approving a delivery service.

Tax Payments & Tax Return Filings

For taxes such as Ohio’s corporation franchise tax, personal income tax, school district income tax, or withholding tax, this means that an authorized delivery service can be used to timely pay and file a tax return. The date the authorized delivery service provider records receipt of a tax payment or document for delivery is the date the tax payment or document is considered received by the Treasurer of State or the Department of Taxation. In other words, the date an authorized delivery service provider receives a package is treated the same as using the postmark date of the U.S. Postal Service.

Caution: Other taxes, including but not limited to sales/use taxes, personal property taxes, and excise taxes (beer, wine, motor fuel, motor fuel use, cigarette, etc.), must still be received by the Treasurer of State or Department of Taxation by the filing due date to be considered paid and/or filed on time. This is not to say that an authorized delivery service cannot be used for such taxes. Payment of the tax and/or receipt of a tax document (return), however, must still be received by the appropriate state agency on or before the filing due date. In addition, an authorized delivery service cannot be used to make payments for any tax which requires payment to be made by electronic funds transfer (EFT).

Tax Appeal Filings

A tax appeal can be timely filed using an authorized delivery service in the same manner certified mail can be used. A tax appeal submitted to an authorized delivery service is deemed received by the Department of Taxation or the Board of Tax Appeals based on the date the authorized delivery service recorded receipt of the tax appeal.

Tax Refund Claim Applications

A refund claim application for a tax or fee administered by the Department of Taxation can be filed using an authorized delivery service in the same manner that the U.S. Postal Service can be used. If the refund claim application is received by an authorized delivery service for delivery to the Department of Taxation on or before the last day for filing the refund, the refund claim application is deemed to be timely filed.

Authorized Delivery Services

When mailing any document by using an authorized delivery service you should use the street address and not the post office box number. This authorization is not for all services offered by a delivery service company, but only the following named delivery services: Delivery Service Company Delivery ServiceFederal Express Corporation FedEx Priority Overnight
Federal Express Corporation FedEx Standard Overnight, and
Federal Express Corporation FedEx 2 Day

United Parcel Service UPS Next Day Air
United Parcel Service UPS Next Day Air Saver
United Parcel Service UPS 2nd Day Air
United Parcel Service UPS 2nd Day Air A.M.

Additional authorized delivery services will be added as approved by the Tax Commissioner. If an authorized delivery service is not authorized in the future, the cancellation of that authorization will be posted on this web site pursuant to the requirements of Ohio Adm. Code 5703-1-13. The last update of this list was April 2, 2001.

Questions

Call (614) 466-6750 if you have any questions regarding the general use of an authorized delivery service or obtaining approval to provide an authorized delivery service. Call (614) 466-6700 for questions regarding filing an appeal using an authorized delivery service to the Board of Tax Appeals.