Ohio Department of Taxation Sales and Use Tax

Rate Change

January 1, 2000

The following sales and use tax rate change will be effective January 1, 2000 as noted:

Mahoning County (50) 5.50% TO 6.00%

MOTOR VEHICLE, ALL-PURPOSE VEHICLE, OFF-HIGHWAY MOTORCYCLE, WATERCRAFT, OUTBOARD MOTOR, AND PERSONAL WATERCTAFT DEALERS ONLY: As to the date of sale, our position is the same as it has been in the past in that the rate of tax shall be that which was in effect on the date the vehicle, all-purpose vehicle, off-highway motorcycle, boat or outboard motor was paid for in its entirety, or when the delivery of the item was taken, whichever is first. "Payment in entirety" may be in the form of cash payment or complete execution and approval of the finance papers.

Sales of Automatic Data Processing, Electronic Information Services and Computer Services; Telecommunication Services; Landscape and Lawncare Services; Private Investigation and Security Services; Building Maintenance and Janitorial Services; Employment Services; Employment Placement Services; and Exterminating Services continue to be subject to the tax rate in effect in the county in which such services are received and the purchaser is located. The tax on these services are to be reported under a Service Vendors License issued by the Department of Taxation.

* Changes effective January 1, 2000

Delaware (COTA), Code 96, 6.50% - those portions of the Cities of Columbus and Westerville located in Delaware County.

Fairfield (COTA), Code 93, 6.0% - those portions of the Cities of Columbus and Reynoldsburg located in Fairfield County.

Licking (COTA), Code 94, 6.25% - that portion of the City of Reynoldsburg located in Licking County.

Portage (MRTA), Code 95, 6.25% - that portion of the Village of Mogadore located in Portage County.

Should you have any questions, please direct your inquiries to this office, or call 1-888-405-4039.

REPORTING REQUIREMENT FOR DELIVERY, SERVICE AND TRANSIENT VENDORS AND VENDORS WHO FILE UNDER CUMULATIVE RETURN AUTHORITY

It is very important for you to understand that, in addition to the upper portion of your return, we must have the lower (supplemental) portion of your return completed providing us with a county-by-county breakdown of your taxable sales and tax liability for each reporting period. Without this information, we will not be able to properly allocate local taxes and each return will remain open to further investigation.

If you are providing the information but as a separate attachment, please make sure the information is securely attached to the return and that the attachment has your account number and reporting period displayed on it so that if it becomes detached we can match it to your return.

If you are providing a computer facsimile return, it must be in exactly the same format as our return.

TAX RETURN DUE DATE

If you file your returns and pay the full amount due on time, you are entitled to claim a discount of ¾ of 1% (.0075). Also, you avoid additional charges for late filing ($50 or 10% of your tax liability, whichever is greater), an assessment penalty (50% of your tax liability), and interest (currently 8%). Returns are considered timely filed when they are received (not postmarked) by the Treasurer of State on or before the due date, which is the twenty-third day of the month following the close of the reporting period.