# Ohio Admin. Code 5703-9-02: Rule 5703-9-02. Maintenance of records

> Ohio · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_02

## Section

- **Citation:** Ohio Admin. Code 5703-9-02
- **Heading:** Rule 5703-9-02. Maintenance of records
- **Jurisdiction:** Ohio
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Administrative Code / Agency 5703 / Chapter 5703-9 / Rule 5703-9-02

## Text

Other (A) Since all sales of tangible personal property in this state are presumed to be subject to sales tax until the contrary is established, the burden of proof rests upon each vendor to show what part, if any, of their gross receipts from sales resulted from nontaxable sales. Each vendor must maintain complete, accurate and adequate records which include both: (1) Primary records such as purchase invoices, bills of lading, sales invoices, guest checks, exemption certificates, tax payment receipts, and cash register tapes; (2) Secondary records such as bank deposit receipts and day books, journals, or any other records in which accumulated data is recorded. Secondary records must be supported by complete primary records. (B) Records are adequate if the records demonstrate to the tax commissioner that the vendor collected the proper amount of sales tax due on the vendor's taxable sales. (1) In order to be adequate, primary records such as sales invoices and cash register tapes for taxable sales must distinguish between taxable and nontaxable items. Further, the primary records must separately state the total amount of each transaction and the tax charged on the transaction. These amounts must accumulated and recorded in a secondary record. (2) Invoices for lodging must also clearly show the length of stay, in terms of consecutive days for each guest. (C) All records must be preserved for a period of four years unless the commissioner consents, in writing, to their destruction within that period or by order requires that they be kept for a longer period. (D) If any vendor fails to maintain complete primary sales records which may be utilized in verifying the accuracy of the figures reflected in their secondary records and/or reported on their tax returns, the commissioner may audit and assess as provided in section 5739.13 of the Revised Code. Last updated September 9, 2025 at 12:38 PM Supplemental Information Authorized By: 5703.05 Amplifies: 5739.11 , 5741.15 8/27/2030

## Nearby sections

- [Ohio Admin. Code 5703-9-02 Rule 5703-9-02. Maintenance of records](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_02.md)
- [Ohio Admin. Code 5703-9-03 Rule 5703-9-03. Sales and use tax; exemption certificate forms](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_03.md)
- [Ohio Admin. Code 5703-9-04 Rule 5703-9-04. Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_04.md)
- [Ohio Admin. Code 5703-9-05 Rule 5703-9-05. Transactions where tangible personal property is or is to be stored](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_05.md)
- [Ohio Admin. Code 5703-9-06 Rule 5703-9-06. Imposition of tax on transportation services](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_06.md)
- [Ohio Admin. Code 5703-9-07 Rule 5703-9-07. Application for refund of sales and use taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_07.md)
- [Ohio Admin. Code 5703-9-08 Rule 5703-9-08. Sales and use tax; authority to predetermine (prepay) or prearrange sales tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_08.md)
- [Ohio Admin. Code 5703-9-10 Rule 5703-9-10. Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_10.md)
- [Ohio Admin. Code 5703-9-11 Rule 5703-9-11. Returned merchandise and rejected services](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_11.md)
- [Ohio Admin. Code 5703-9-12 Rule 5703-9-12. Exchanged merchandise](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_12.md)
- [Ohio Admin. Code 5703-9-13 Rule 5703-9-13. Sales and use tax; reporting periods](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_13.md)
- [Ohio Admin. Code 5703-9-14 Rule 5703-9-14. Sales and use tax; construction contracts; exemption certificates](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_14.md)
- [Ohio Admin. Code 5703-9-15 Rule 5703-9-15. Sales and use tax; coupons, coupon books, and gift cards](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_15.md)
- [Ohio Admin. Code 5703-9-16 Rule 5703-9-16. Affiliated group](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_16.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_02. Check the current official text before relying on it. Not legal advice.