How and when does a taxpayer file a direct payment sales and use tax return?
• The direct payment permit holders will file the return with the Department. • Depending upon the extent of the direct payment permit holder’s purchases, some direct payment permit holders file monthly returns while others file quarterly returns. When you receive your direct payment authority, the Department will inform you if you are a monthly or quarterly filer. • All returns are to be received by the twenty-third of the month following the close of the filing period (either monthly or quarterly). • A direct payment permit holder should include with the return a check for the tax due. Some direct payment permit holders are required to make payment by electronic funds transfer (see R.C. section 5739.032). The Department will notify those direct payment permit holders who must pay by electronic funds transfer. Q5. How do I pay local sales and use taxes? • Whenever the direct payment permit holder files its return, the direct payment permit holder must calculate the local sales and use
