Ohio § 5739.13

§ 5739.13.

(A) If any vendor collects the tax imposed by or pursuant to section 5739.02 , 5739.021 , 5739.023 , or 5739.026 of the Revised Code , and fails to remit the tax to the state as prescribed, or on the sale of a motor

vehicle, watercraft, or outboard motor required to be titled, fails to remit payment

to a clerk of a court of common pleas as provided in section 1548.06 or 4505.06 of the Revised Code , the vendor shall be personally liable for any tax collected and not remitted.  The tax commissioner may make an assessment against such vendor based upon any information

in the commissioner's possession. If any vendor fails to collect the tax or any consumer fails to pay the tax imposed

by or pursuant to section 5739.02 , 5739.021 , 5739.023 , or 5739.026 of the Revised Code , on any transaction subject to the tax, the vendor or consumer shall be personally

liable for the amount of the tax applicable to the transaction.  The commissioner may make an assessment against either the vendor or consumer, as

the facts may require, based upon any information in the commissioner's possession. An assessment against a vendor when the tax imposed by or pursuant to section 5739.02 , 5739.021 , 5739.023 , or 5739.026 of the Revised Code has not been collected or paid, shall not discharge the purchaser's or consumer's

liability to reimburse the vendor for the tax applicable to such transaction. An assessment issued against either, pursuant to this section, shall not be considered

an election of remedies, nor a bar to an assessment against the other for the tax

applicable to the same transaction, provided that no assessment shall be issued against

any person for the tax due on a particular transaction if the tax on that transaction

actually has been paid by another. The commissioner may make an assessment against any vendor who fails to file a return

or remit the proper amount of tax required by this chapter, or against any consumer

who fails to pay the proper amount of tax required by this chapter.  When information in the possession of the commissioner indicates that the amount

required to be collected or paid under this chapter is greater than the amount remitted

by the vendor or paid by the consumer, the commissioner may audit a sample of the

vendor's sales or the consumer's purchases for a representative period, to ascertain

the per cent of exempt or taxable transactions or the effective tax rate and may issue

an assessment based on the audit.  The commissioner shall make a good faith effort to reach agreement with the vendor

or consumer in selecting a representative sample. The commissioner may make an assessment, based on any information in the commissioner's

possession, against any person who fails to file a return or remit the proper amount

of tax required by section 5739.102 of the Revised Code . The commissioner may issue an assessment on any transaction for which any tax imposed

under this chapter or Chapter 5741. of the Revised Code was due and unpaid on the

date the vendor or consumer was informed by an agent of the tax commissioner of an

investigation or audit.  If the vendor or consumer remits any payment of the tax for the period covered by

the assessment after the vendor or consumer was informed of the investigation or audit,

the payment shall be credited against the amount of the assessment. The commissioner shall give the party assessed written notice of the assessment in

the manner provided in section 5703.37 of the Revised Code .  With the notice, the commissioner shall provide instructions on how to petition

for reassessment and request a hearing on the petition. (B) Unless the party assessed files with the commissioner within sixty days after service

of the notice of assessment a written petition for reassessment, signed by the party

assessed or that party's authorized agent having knowledge of the facts, the assessment

becomes final and the amount of the assessment is due from the party assessed and

payable to the treasurer of state and remitted to the tax commissioner.  The petition shall indicate the objections of the party assessed, but additional

objections may be raised in writing if received by the commissioner prior to the date

shown on the final determination.  If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code . (C) After an assessment becomes final, if any portion of the assessment remains unpaid,

including accrued interest, a certified copy of the commissioner's entry making the

assessment final may be filed in the office of the clerk of the court of common pleas

in the county in which the place of business of the party assessed is located or the

county in which the party assessed resides.  Such filing shall include the party's name and last known address.  If the party assessed maintains no place of business in this state and is not a

resident of this state, the certified copy of the entry may be filed in the office

of the clerk of the court of common pleas of Franklin county. Immediately upon the filing of the entry, the clerk shall enter a judgment for the

state against the party assessed in the amount shown on the entry.  The judgment may be filed by the clerk in a loose-leaf book entitled “special judgments

for state, county, and transit authority retail sales tax” or, if appropriate, “special

judgments for resort area excise tax,” and shall have the same effect as other judgments.  Execution shall issue upon the judgment upon the request of the tax commissioner,

and all laws applicable to sales on execution shall apply to sales made under the

judgment except as otherwise provided in this chapter. If the assessment is not paid in its entirety within sixty days after the date the

assessment was issued, the portion of the assessment consisting of tax due shall bear

interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until the assessment is paid

or until it is certified to the attorney general for collection under section 131.02 of the Revised Code , whichever comes first.  If the unpaid portion of the assessment is certified to the attorney general for

collection, the entire unpaid portion of the assessment shall bear interest at the

rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety.  Interest shall be paid in the same manner as the tax and may be collected by issuing

an assessment under this section. (D) All money collected by the tax commissioner under this section shall be paid to the

treasurer of state, and when paid shall be considered as revenue arising from the

taxes imposed by or pursuant to sections 5739.01 to 5739.31 of the Revised Code .