As Introduced

130th General Assembly
Regular Session
2013-2014
H. B. No. 282


Representative Rogers 

Cosponsors: Representatives Stebelton, Reece, Wachtmann 

A BILL
To amend sections 5703.21, 5715.49, and 5715.50 and 1
to enact section 5703.212 of the Revised Code to 2
authorize vendors and others required to hold a 3
sales or use tax license whose business and home 4
address is the same to apply to the Tax 5
Commissioner to keep such address confidential.6


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

       Section 1. That sections 5703.21, 5715.49, and 5715.50 be 7
amended and section 5703.212 of the Revised Code be enacted to 8
read as follows:9

       Sec. 5703.21.  (A) Except as provided in divisions (B) and 10
(C) of this section, no agent of the department of taxation, 11
except in the agent's report to the department or when called on 12
to testify in any court or proceeding, shall divulge any 13
information acquired by the agent as to the transactions, 14
property, or business of any person while acting or claiming to 15
act under orders of the department. Whoever violates this 16
provision shall thereafter be disqualified from acting as an 17
officer or employee or in any other capacity under appointment or 18
employment of the department.19

       (B)(1) For purposes of an audit pursuant to section 117.15 of 20
the Revised Code, or an audit of the department pursuant to 21
Chapter 117. of the Revised Code, or an audit, pursuant to that 22
chapter, the objective of which is to express an opinion on a 23
financial report or statement prepared or issued pursuant to 24
division (A)(7) or (9) of section 126.21 of the Revised Code, the 25
officers and employees of the auditor of state charged with 26
conducting the audit shall have access to and the right to examine 27
any state tax returns and state tax return information in the 28
possession of the department to the extent that the access and 29
examination are necessary for purposes of the audit. Any 30
information acquired as the result of that access and examination 31
shall not be divulged for any purpose other than as required for 32
the audit or unless the officers and employees are required to 33
testify in a court or proceeding under compulsion of legal 34
process. Whoever violates this provision shall thereafter be 35
disqualified from acting as an officer or employee or in any other 36
capacity under appointment or employment of the auditor of state.37

       (2) For purposes of an internal audit pursuant to section 38
126.45 of the Revised Code, the officers and employees of the 39
office of internal auditing in the office of budget and management 40
charged with conducting the internal audit shall have access to 41
and the right to examine any state tax returns and state tax 42
return information in the possession of the department to the 43
extent that the access and examination are necessary for purposes 44
of the internal audit. Any information acquired as the result of 45
that access and examination shall not be divulged for any purpose 46
other than as required for the internal audit or unless the 47
officers and employees are required to testify in a court or 48
proceeding under compulsion of legal process. Whoever violates 49
this provision shall thereafter be disqualified from acting as an 50
officer or employee or in any other capacity under appointment or 51
employment of the office of internal auditing.52

        (3) As provided by section 6103(d)(2) of the Internal Revenue 53
Code, any federal tax returns or federal tax information that the 54
department has acquired from the internal revenue service, through 55
federal and state statutory authority, may be disclosed to the 56
auditor of state or the office of internal auditing solely for 57
purposes of an audit of the department.58

       (4) For purposes of Chapter 3739. of the Revised Code, an 59
agent of the department of taxation may share information with the 60
division of state fire marshal that the agent finds during the 61
course of an investigation.62

       (C) Division (A) of this section does not prohibit any of the 63
following:64

       (1) Divulging information contained in applications, 65
complaints, and related documents filed with the department under 66
section 5715.27 of the Revised Code or in applications filed with 67
the department under section 5715.39 of the Revised Code;68

       (2) Providing information to the office of child support 69
within the department of job and family services pursuant to 70
section 3125.43 of the Revised Code;71

       (3) Disclosing to the motor vehicle repair board any 72
information in the possession of the department that is necessary 73
for the board to verify the existence of an applicant's valid 74
vendor's license and current state tax identification number under 75
section 4775.07 of the Revised Code;76

       (4) Providing information to the administrator of workers' 77
compensation pursuant to sections 4123.271 and 4123.591 of the 78
Revised Code;79

       (5) Providing to the attorney general information the 80
department obtains under division (J) of section 1346.01 of the 81
Revised Code;82

       (6) Permitting properly authorized officers, employees, or 83
agents of a municipal corporation from inspecting reports or 84
information pursuant to rules adopted under section 5745.16 of the 85
Revised Code;86

       (7) ProvidingUnless otherwise provided by section 5703.212 87
of the Revised Code, providing information regarding the name, 88
account number, or business address of a holder of a vendor's 89
license issued pursuant to section 5739.17 of the Revised Code, a 90
holder of a direct payment permit issued pursuant to section 91
5739.031 of the Revised Code, or a seller having a use tax account 92
maintained pursuant to section 5741.17 of the Revised Code, or 93
information regarding the active or inactive status of a vendor's 94
license, direct payment permit, or seller's use tax account;95

       (8) Releasing invoices or invoice information furnished under 96
section 4301.433 of the Revised Code pursuant to that section;97

       (9) Providing to a county auditor notices or documents 98
concerning or affecting the taxable value of property in the 99
county auditor's county. Unless authorized by law to disclose 100
documents so provided, the county auditor shall not disclose such 101
documents;102

       (10) Providing to a county auditor sales or use tax return or 103
audit information under section 333.06 of the Revised Code;104

       (11) Subject to section 4301.441 of the Revised Code, 105
disclosing to the appropriate state agency information in the 106
possession of the department of taxation that is necessary to 107
verify a permit holder's gallonage or noncompliance with taxes 108
levied under Chapter 4301. or 4305. of the Revised Code;109

       (12) Disclosing to the department of natural resources 110
information in the possession of the department that is necessary 111
to verify the taxpayer's compliance with division (A)(1), (5), 112
(6), (8), or (9) of section 5749.02 of the Revised Code and 113
information received pursuant to section 1509.50 of the Revised 114
Code concerning the amount due under that section;115

       (13) Disclosing to the department of job and family services, 116
industrial commission, and bureau of workers' compensation 117
information in the possession of the department of taxation solely 118
for the purpose of identifying employers that misclassify 119
employees as independent contractors or that fail to properly 120
report and pay employer tax liabilities. The department of 121
taxation shall disclose only such information that is necessary to 122
verify employer compliance with law administered by those 123
agencies.124

       (14) Disclosing to the Ohio casino control commission 125
information in the possession of the department of taxation that 126
is necessary to verify a casino operator's compliance with section 127
5747.063 or 5753.02 of the Revised Code and sections related 128
thereto;129

       (15) Disclosing to the state lottery commission information 130
in the possession of the department of taxation that is necessary 131
to verify a lottery sales agent's compliance with section 5747.064 132
of the Revised Code.133

       Sec. 5703.212. The holder of a vendor's license issued 134
pursuant to section 5739.17 of the Revised Code, the holder of a 135
direct payment permit issued pursuant to section 5739.031 of the 136
Revised Code, or a seller having a use tax account maintained 137
pursuant to section 5741.17 of the Revised Code may apply to the 138
tax commissioner to keep confidential the business address 139
associated with the license, permit, or account if the address is 140
the same as the address of the primary residence of the license 141
holder, permit holder, account holder, or any owner or shareholder 142
thereof. Within thirty days after receiving an application, the 143
commissioner shall review the application and make a determination 144
of whether the applicant meets the criteria prescribed by this 145
section.146

        If the commissioner determines that the applicant meets the 147
criteria prescribed by this section, the exclusions respecting the 148
divulgence of information under division (B)(7) of section 149
5703.21, division (B) of section 5715.49, and division (B)(2) of 150
section 5715.50 of the Revised Code, shall not apply to the 151
business address of the applicant.152

       Sec. 5715.49.  (A) Except as provided in division (B) of this 153
section, no former or present county auditor or member of a county 154
board of revision shall divulge, except in the performance of 155
official duties or upon the order of the department of taxation, 156
or when called upon to testify in any court or proceeding, any 157
information acquired in the exercise of the powers vested by the 158
laws relating to taxation, or while claiming to exercise any such 159
powers, as to the transactions, property, or business of any 160
person, company, firm, corporation, association, or partnership. 161
Whoever violates this section shall thereafter be disqualified 162
from acting in any official capacity in connection with the 163
assessment or collection of taxes or recoupment charges.164

       (B) Division (A) of this section does not prohibit a county 165
auditor from divulging the name and business address of a vendor, 166
a vendor's license number, or information regarding the active or 167
inactive status of a vendor's license issued by the county auditor 168
pursuant to section 5739.17 of the Revised Code unless otherwise 169
provided by section 5703.212 of the Revised Code.170

       Sec. 5715.50.  (A) Except as provided in division (B) of this 171
section, no former or present expert, clerk, or employee of a 172
county auditor, county board of revision, or the tax commissioner, 173
and no former or present deputy, assistant, or agent of the tax 174
commissioner shall divulge, except in the performance of official 175
duties or in any report to the county auditor, the county board of 176
revision, or the tax commissioner, or when called upon to testify 177
in any court or proceeding, any information acquired in the 178
exercise of the powers vested therein by any law, or while 179
claiming to exercise such powers, as to the transactions, 180
property, or business of any person, company, firm, corporation, 181
association, or partnership. Whoever violates this section shall 182
thereafter be disqualified from acting in any official capacity in 183
connection with the assessment or collection of taxes or 184
recoupment charges.185

       (B) Division (A) of this section does not prohibit the 186
divulgence of:187

       (1) The name and address of the statutory agent in this state 188
and the names of officers and directors of any corporation;189

       (2) TheUnless otherwise provided by section 5703.212 of the 190
Revised Code, the name and business address of a vendor, vendor's 191
license number, or information regarding the active or inactive 192
status of a vendor's license issued by the county auditor pursuant 193
to section 5739.17 of the Revised Code.194

       Section 2.  That existing sections 5703.21, 5715.49, and 195
5715.50 of the Revised Code are hereby repealed.196