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Ohio Application for an Ohio Direct Payment Permit
Extracted from PDF file 2023-ohio-form-st-900.pdf, last modified November 2021Application for an Ohio Direct Payment Permit
ST 900 Rev. 11/21 Audit Division P.O. Box 183014 Columbus, OH 43218-3014 Application for an Ohio Direct Payment Permit The undersigned consumer hereby makes application pursuant to Ohio Revised Code (R.C.) section 5739.031 for authority to pay the sales tax levied by R.C. sections 5739.02, 5739.021, 5739.023 and 5739.026, and the use tax levied under R.C. sections 5741.02, 5741.021, 5741.022 and 5741.023. Please type or print clearly. Please complete all sections or the application may be denied. 1. Legal entity name Trade name 2. Tax return mailing address 3. Person to contact regarding application (include telephone no. and e-mail address) 4. Federal employer identification number, or if none assigned for reporting federal taxes, please enter your Social Security number. FEIN Social Security number 5. Check whether business operates as: Sole proprietor Partnership/LLP C corporation Fiduciary Limited liability company S corporation 6. If it is a partnership/LLP or limited liability company, provide the names and addresses of the partners or members: Name Street address City State ZIP code Name Street address City State ZIP code Name Street address City State ZIP code If more than three, attach a separate sheet listing the remaining partners/members’ information and check the box: 7. If it is a C corporation or an S corporation, provide the names and addresses of the officers: Name/title Street address City State ZIP code Name/title Street address City State ZIP code Name/title Street address City State ZIP code If more than three, attach a separate sheet listing the remaining officers’ information and check the box: 8. Business description: 9. NAICS code Estimated annual amount and number of taxable purchases: $ Amount 10. Number of plants, divisions or other facilities to be included under this application: Name Name Address Address If more than two, attach a separate sheet listing the information for the remaining locations and check the box: -1- # of transactions ST 900 Rev. 11/21 11. Number of plants, divisions or other facilities in Ohio not to be included under this application: Name Name Address Address Direct payment # 98 - Consumer’s use tax # 97 - None Direct payment # 98 - Consumer’s use tax # 97 - None If more than two, attach a separate sheet listing the information for the remaining locations and check the box: I hereby declare that this form has been examined by me and to the best of my knowledge and belief is true, correct, and complete. Signed Date Title Phone number MAIL APPLICATION TO: Ohio Department of Taxation Attention: Audit Support Audit Division P.O. Box 183014 Columbus, Ohio 43218-3014 UPS/Fed Ex, etc. 4485 Northland Ridge Blvd. Columbus, OH 43229 OR FAX APPLICATION TO: Ohio Department of Taxation Attention: Audit Support Audit Division (206) 984-9824 -2- ST 900 Rev. 11/21 Taxpayer Information Report Instructions: Please complete all sections of this form with the requested information. 1. Ohio license/charter number (issued by the Ohio Secretary of State): 2. Check the box for each type of Ohio tax return filed. In addition, provide the Ohio account number for each type of tax (attach a separate list if there are numerous accounts). Tax Type Ohio Account Number Effective Date Sales Tax/Seller’s Use Consumer’s Use/Direct Pay Financial Institution Petroleum Activities Pass-through Entity (use FEIN) Employer Withholding Individual Income (use SSN) Commercial Activity Date Closed 3. Provide a list of all entities where the taxpayer, directly or indirectly, (i) owns more than 50% of the voting stock of a corporation, or (ii) has more than a 5% ownership interest in a pass-through entity, that is conducting business in Ohio (attach a separate list if more space is needed). Entity Name FEIN % of Ownership 4. Provide a list of all entities which, directly or indirectly, (i) own more than 50% of the taxpayer’s voting stock, or (ii) have more than a 5% ownership interest in the taxpayer that is a pass-through entity (attach a separate list if more space is needed). Entity Name 5. Has the taxpayer filed for protection under a U.S. Bankruptcy Court? Yes If yes, provide the date of filing -3- FEIN No % of Ownership ST 900 Rev. 11/21 Responsible Party Questionnaire We ask that each individual who was either: 1) an officer, member, manager or trustee; or 2) an employee (having control or supervision of or charged with the responsibility of filing returns and making payment) of the business entity complete this questionnaire. 1. Answer the following questions. If additional space is necessary, attach additional sheets. Who is responsible for the overall fiscal responsibilities? Who prepares Ohio business tax reports/ returns? Who has the authority to sign checks to pay for business tax liabilities? Who actually performs the execution of the overall fiscal responsibilities? Who assigns the responsibility to file Ohio business tax reports/returns? Who actually signs checks to pay for business tax liabilities? Who has the authority to prepare Ohio business tax reports/returns? Who actually files Ohio business tax reports/returns? Who assigns the responsibility to sign Ohio business tax returns/reports? Who has the authority to assign the responsibility for exercising management control or authority over employees who are responsible for preparing, signing or filing Ohio business tax reports/returns? Who has the responsibility for retaining, directing or otherwise exercising control over outside accountants, bookkeepers, or other persons who are charged with filing the Ohio business tax reports/returns? Who exercises management control or authority over employees who were responsible for preparing, signing or filing Ohio business tax reports/returns? 2. Provide a list of all shareholders or members that owned more than 5% of the value of the business including their Social Security number and home address. Individual / Shareholder /Member Home Address SSN -4-
Form ST 900
More about the Ohio Form ST 900 Sales Tax TY 2023
We last updated the Application for an Ohio Direct Payment Permit in February 2024, so this is the latest version of Form ST 900, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST 900 directly from TaxFormFinder. You can print other Ohio tax forms here.
Other Ohio Sales Tax Forms:
TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form STEC B | Sales and Use Tax Blanket Exemption Certificate |
| Form ST AR | Application for Sales/Use Tax Refund |
| Form STEC NR | Affidavit Regarding Sale of a Motor Vehicle, Off-Highway, Motorcycle, or All-Purpose Vehicle to an Out-of-State Resident |
| Form STEC-SST | Certificate of Exemption - Streamlined Sales and Use Tax Agreement |
| Form UST 1 | Universal Sales Tax Return |
View all 83 Ohio Income Tax Forms
Form Sources:
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form ST 900 from the Department of Taxation in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Ohio Form ST 900
We have a total of three past-year versions of Form ST 900 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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