Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.1547


465.1547 Statute of Limitation—Section 6487.05. Section 6487.05 limits the statute of limitation to three years with respect to certain out-of-state retailers who would otherwise be subject to the eight year statute-of-limitations. Under subsection (a) of section 6487.05, a "qualifying retailer" is a retailer that meets all of the five conditions set forth in the statute. In order to meet the requirements of conditions (3) and (4) of section 6487.05, a retailer must voluntarily register with the Board without having been contacted by the Board or its agents regarding the provisions of section 6203 and the out-of-state retailer must register with the Board after January 1, 1995, the effective date of section 6487.05.

Thus, retailers that registered before January 1, 1995 do not come within the protection of section 6487.05 and the eight year limitation period specified in section 6487 applies to such out-of-state retailers who had not filed returns. 3/16/96.