Skip to content
Kintsugi
Book a DemoSign Up

Kintsugi Notice Hub

Ohio sales tax notices

Got a letter from the Ohio Department of Taxation (ODT)? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Ohio Department of Taxation (ODT) (opens in a new tab)

Official notice guide (opens in a new tab)

Disagree with a notice?

File a written, signed petition for reassessment with the Tax Commissioner, online through OH|TAX eServices or by mail. List all objections and request a hearing in the petition if you want one. If the assessment is not appealed in time, it becomes final and can be certified to the Ohio Attorney General's Office for collection.

Deadline: 60 days after service of the notice of assessment.

Source: Ohio Department of Taxation (ODT) (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to fileRL0102

Reminder to File Notice

ODT has found that a sales tax return (UST 1) was not filed for the period listed.

Why you got it

  • A sales tax return was not filed for a filing period

What to do

  1. Check whether the return was filed; if the business closed before the period, cancel the vendor's license online or respond with your last date of business
  2. Otherwise, file the UST 1 return and pay the tax due by the response date to avoid an estimated assessment
  3. If a penalty is later charged, consider requesting penalty abatement in OH|TAX eServices

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: Respond by the response date shown on the notice.

Source: Sample Notice RL0102, Reminder to File Notice (opens in a new tab)

Balance due

A bill for tax, penalty, or interest the authority says is unpaid.

Balance dueBL0046

Billing Notice

A bill for sales tax that was not paid in full by the due date, plus interest.

Why you got it

  • Tax reported on a return was not fully paid

What to do

  1. Compare the bill with your records; if you already paid, send proof such as a cancelled check or electronic confirmation
  2. If you agree, pay the tax and interest by the response date to avoid an assessment with penalty; ODT says interest cannot be abated

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: Respond by the response date shown on the notice.

Source: Sample Notice BL0046, Initial Billing Notice (opens in a new tab)

Balance dueBL0066

Billing Variance Notice

A revised bill issued when account activity after an earlier bill changed the amount owed.

Why you got it

  • Payments or adjustments after an earlier billing notice

What to do

  1. Compare the revised amount with your payment records
  2. If you disagree, send proof of payment
  3. If you agree, pay the revised amount by the response date to avoid an assessment

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: Respond by the response date shown on the notice.

Source: Sample Notice BL0066, Billing Variance Notice (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

AssessmentBL0042

Business Notice of Assessment

A formal assessment of tax, additional charges, penalties, and interest for a filing period. It becomes final if you do not petition in time.

Why you got it

  • Non-payment or underpayment
  • Late filing or late payment
  • An audit

What to do

  1. Check the tax, periods and penalties against your records, and file any missing returns
  2. If you disagree, file a signed petition for reassessment within 60 days, listing all objections (including penalties) and requesting a hearing if you want one
  3. If you agree with the tax, pay it within 60 days to avoid more interest or fees
  4. For penalties, consider requesting abatement in OH|TAX eServices; periods under appeal may not qualify there

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 60 days after service of the notice of assessment.

Source: Sample Notice BL0042, Business Notice of Assessment (opens in a new tab)

AssessmentBL0044

Responsible Party Assessment Notice

Assesses an individual personally for sales tax a corporation did not pay or file.

Why you got it

  • The associated corporation did not pay or filed late for the period

What to do

  1. Review the corporate account and the periods listed
  2. If you believe you are not a responsible person for this debt, file a petition for reassessment within 60 days explaining why you are not liable. That is the only issue you can petition
  3. Otherwise, pay within 60 days; an unpaid, unappealed assessment can be certified to the Attorney General

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 60 days after service of the notice of assessment.

Source: Sample Notice BL0044, Responsible Party Assessment Notice (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Intent to Suspend Vendor's License

Sent to businesses in the Habitual Offender's Program when a monitored return or payment is late or missing. If the problem continues, the vendor's license can be suspended.

Why you got it

  • Failing to file or pay for three or more months in 12 months, or two months in a row

What to do

  1. File all missing returns and pay the tax you owe right away
  2. Respond to any notices you receive
  3. If the license is suspended, file all missing returns and pay all uncertified debt to clear it

Source: Use Tax, Streamlined Sales Tax, Sales VDA, and HOP | Ohio Department of Taxation (opens in a new tab)

Ask for penalty relief

Penalties on a Ohio notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Penalty abatement

  1. File any unfiled returns first; unfiled returns are one reason a request may not be granted
  2. In OH|TAX eServices, open the Account tile, select More, then Request a penalty abatement, review the eligibility requirements and submit
  3. Check the result in eServices; requests are usually processed within one business day

What qualifies: Decided by system review. Requests may not be granted for unfiled returns, previously granted abatements, periods under appeal, final determinations, or active or discharged bankruptcies.

Interest: ODT Information Release G 2006-01 says penalties can be partially or fully abated, but interest charges cannot be abated.

Source: Request Penalty Abatement (Business) (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Ohio sales tax guide.

See how Kintsugi collects every tax notice in one place.

More notice guides

Free exposure assessment, no commitment.

See what sales tax is really costing you

Book a demoGet started for free

30-minute walkthrough · No credit card required · See your own data live