Ohio § 5739.05

§ 5739.05.

(A)(1) The tax commissioner shall enforce and administer sections 5739.01 to 5739.31 of the Revised Code , which are hereby declared to be sections which the commissioner is required to administer

within the meaning of sections 5703.17 to 5703.37 , 5703.39 , 5703.41 , and 5703.45 of the Revised Code .  The commissioner may adopt and promulgate, in accordance with sections 119.01 to 119.13 of the Revised Code , such rules as the commissioner deems necessary to administer sections 5739.01 to 5739.31 of the Revised Code . (2) On or before the first day of May of each year, the commissioner shall make available

to vendors a notice explaining the three-day exemption period required under division (B)(55) of section 5739.02 of the Revised Code . (B) Upon application, the commissioner may authorize a vendor to pay on a predetermined

basis the tax levied by or pursuant to section 5739.02 , 5739.021 , 5739.023 , or 5739.026 of the Revised Code upon sales of things produced or distributed or services provided by such vendor,

and the commissioner may waive the collection of the tax from the consumer.  The commissioner shall not grant such authority unless the commissioner finds that

the granting of the authority would improve compliance and increase the efficiency

of the administration of the tax.  The person to whom such authority is granted shall post a notice, if required by

the commissioner, at the location where the product is offered for sale that the tax

is included in the selling price.  The commissioner may adopt rules to administer this division. (C) Upon application, the commissioner may authorize a vendor to remit, on the basis

of a prearranged agreement under this division, the tax levied by section 5739.02 or pursuant to section 5739.021 , 5739.023 , or 5739.026 of the Revised Code .  The proportions and ratios in a prearranged agreement shall be determined either

by a test check conducted by the commissioner under terms and conditions agreed to

by the commissioner and the vendor or by any other method agreed upon by the vendor

and the commissioner.  If the parties are unable to agree to the terms and conditions of the test check

or other method, the application shall be denied. If used, the test check shall determine the proportion that taxable retail sales bear

to all of the vendor's retail sales and the ratio which the tax required to be collected

under sections 5739.02 , 5739.021 , 5739.023 , and 5739.026 of the Revised Code bears to the receipts from the vendor's taxable retail sales. The vendor's liability for remitting the tax shall be based solely upon the proportions

and ratios established in the agreement until such time that the vendor or the commissioner

believes that the nature of the vendor's business has so changed as to make the agreement

no longer representative.  The commissioner may give notice to the vendor at any time that the authorization

is revoked or the vendor may notify the commissioner that the vendor no longer elects

to report under the authorization.  Such notice shall be delivered to the other party in the manner provided in section 5703.37 of the Revised Code .  The revocation or cancellation is effective the last day of the month in which the

vendor or the commissioner receives the notice.