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H. B. No. 282 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Representatives Stebelton, Reece, Wachtmann
A BILL
To amend sections 5703.21, 5715.49, and 5715.50 and
to enact section 5703.212 of the Revised Code to
authorize vendors and others required to hold a
sales or use tax license whose business and home
address is the same to apply to the Tax
Commissioner to keep such address confidential.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5703.21, 5715.49, and 5715.50 be
amended and section 5703.212 of the Revised Code be enacted to
read as follows:
Sec. 5703.21. (A) Except as provided in divisions (B) and
(C) of this section, no agent of the department of taxation,
except in the agent's report to the department or when called on
to testify in any court or proceeding, shall divulge any
information acquired by the agent as to the transactions,
property, or business of any person while acting or claiming to
act under orders of the department. Whoever violates this
provision shall thereafter be disqualified from acting as an
officer or employee or in any other capacity under appointment or
employment of the department.
(B)(1) For purposes of an audit pursuant to section 117.15 of
the Revised Code, or an audit of the department pursuant to
Chapter 117. of the Revised Code, or an audit, pursuant to that
chapter, the objective of which is to express an opinion on a
financial report or statement prepared or issued pursuant to
division (A)(7) or (9) of section 126.21 of the Revised Code, the
officers and employees of the auditor of state charged with
conducting the audit shall have access to and the right to examine
any state tax returns and state tax return information in the
possession of the department to the extent that the access and
examination are necessary for purposes of the audit. Any
information acquired as the result of that access and examination
shall not be divulged for any purpose other than as required for
the audit or unless the officers and employees are required to
testify in a court or proceeding under compulsion of legal
process. Whoever violates this provision shall thereafter be
disqualified from acting as an officer or employee or in any other
capacity under appointment or employment of the auditor of state.
(2) For purposes of an internal audit pursuant to section
126.45 of the Revised Code, the officers and employees of the
office of internal auditing in the office of budget and management
charged with conducting the internal audit shall have access to
and the right to examine any state tax returns and state tax
return information in the possession of the department to the
extent that the access and examination are necessary for purposes
of the internal audit. Any information acquired as the result of
that access and examination shall not be divulged for any purpose
other than as required for the internal audit or unless the
officers and employees are required to testify in a court or
proceeding under compulsion of legal process. Whoever violates
this provision shall thereafter be disqualified from acting as an
officer or employee or in any other capacity under appointment or
employment of the office of internal auditing.
(3) As provided by section 6103(d)(2) of the Internal Revenue
Code, any federal tax returns or federal tax information that the
department has acquired from the internal revenue service, through
federal and state statutory authority, may be disclosed to the
auditor of state or the office of internal auditing solely for
purposes of an audit of the department.
(4) For purposes of Chapter 3739. of the Revised Code, an
agent of the department of taxation may share information with the
division of state fire marshal that the agent finds during the
course of an investigation.
(C) Division (A) of this section does not prohibit any of the
following:
(1) Divulging information contained in applications,
complaints, and related documents filed with the department under
section 5715.27 of the Revised Code or in applications filed with
the department under section 5715.39 of the Revised Code;
(2) Providing information to the office of child support
within the department of job and family services pursuant to
section 3125.43 of the Revised Code;
(3) Disclosing to the motor vehicle repair board any
information in the possession of the department that is necessary
for the board to verify the existence of an applicant's valid
vendor's license and current state tax identification number under
section 4775.07 of the Revised Code;
(4) Providing information to the administrator of workers'
compensation pursuant to sections 4123.271 and 4123.591 of the
Revised Code;
(5) Providing to the attorney general information the
department obtains under division (J) of section 1346.01 of the
Revised Code;
(6) Permitting properly authorized officers, employees, or
agents of a municipal corporation from inspecting reports or
information pursuant to rules adopted under section 5745.16 of the
Revised Code;
(7) Providing Unless otherwise provided by section 5703.212
of the Revised Code, providing information regarding the name,
account number, or business address of a holder of a vendor's
license issued pursuant to section 5739.17 of the Revised Code, a
holder of a direct payment permit issued pursuant to section
5739.031 of the Revised Code, or a seller having a use tax account
maintained pursuant to section 5741.17 of the Revised Code, or
information regarding the active or inactive status of a vendor's
license, direct payment permit, or seller's use tax account;
(8) Releasing invoices or invoice information furnished under
section 4301.433 of the Revised Code pursuant to that section;
(9) Providing to a county auditor notices or documents
concerning or affecting the taxable value of property in the
county auditor's county. Unless authorized by law to disclose
documents so provided, the county auditor shall not disclose such
documents;
(10) Providing to a county auditor sales or use tax return or
audit information under section 333.06 of the Revised Code;
(11) Subject to section 4301.441 of the Revised Code,
disclosing to the appropriate state agency information in the
possession of the department of taxation that is necessary to
verify a permit holder's gallonage or noncompliance with taxes
levied under Chapter 4301. or 4305. of the Revised Code;
(12) Disclosing to the department of natural resources
information in the possession of the department that is necessary
to verify the taxpayer's compliance with division (A)(1), (5),
(6), (8), or (9) of section 5749.02 of the Revised Code and
information received pursuant to section 1509.50 of the Revised
Code concerning the amount due under that section;
(13) Disclosing to the department of job and family services,
industrial commission, and bureau of workers' compensation
information in the possession of the department of taxation solely
for the purpose of identifying employers that misclassify
employees as independent contractors or that fail to properly
report and pay employer tax liabilities. The department of
taxation shall disclose only such information that is necessary to
verify employer compliance with law administered by those
agencies.
(14) Disclosing to the Ohio casino control commission
information in the possession of the department of taxation that
is necessary to verify a casino operator's compliance with section
5747.063 or 5753.02 of the Revised Code and sections related
thereto;
(15) Disclosing to the state lottery commission information
in the possession of the department of taxation that is necessary
to verify a lottery sales agent's compliance with section 5747.064
of the Revised Code.
Sec. 5703.212. The holder of a vendor's license issued
pursuant to section 5739.17 of the Revised Code, the holder of a
direct payment permit issued pursuant to section 5739.031 of the
Revised Code, or a seller having a use tax account maintained
pursuant to section 5741.17 of the Revised Code may apply to the
tax commissioner to keep confidential the business address
associated with the license, permit, or account if the address is
the same as the address of the primary residence of the license
holder, permit holder, account holder, or any owner or shareholder
thereof. Within thirty days after receiving an application, the
commissioner shall review the application and make a determination
of whether the applicant meets the criteria prescribed by this
section.
If the commissioner determines that the applicant meets the
criteria prescribed by this section, the exclusions respecting the
divulgence of information under division (B)(7) of section
5703.21, division (B) of section 5715.49, and division (B)(2) of
section 5715.50 of the Revised Code, shall not apply to the
business address of the applicant.
Sec. 5715.49. (A) Except as provided in division (B) of this
section, no former or present county auditor or member of a county
board of revision shall divulge, except in the performance of
official duties or upon the order of the department of taxation,
or when called upon to testify in any court or proceeding, any
information acquired in the exercise of the powers vested by the
laws relating to taxation, or while claiming to exercise any such
powers, as to the transactions, property, or business of any
person, company, firm, corporation, association, or partnership.
Whoever violates this section shall thereafter be disqualified
from acting in any official capacity in connection with the
assessment or collection of taxes or recoupment charges.
(B) Division (A) of this section does not prohibit a county
auditor from divulging the name and business address of a vendor,
a vendor's license number, or information regarding the active or
inactive status of a vendor's license issued by the county auditor
pursuant to section 5739.17 of the Revised Code unless otherwise
provided by section 5703.212 of the Revised Code.
Sec. 5715.50. (A) Except as provided in division (B) of this
section, no former or present expert, clerk, or employee of a
county auditor, county board of revision, or the tax commissioner,
and no former or present deputy, assistant, or agent of the tax
commissioner shall divulge, except in the performance of official
duties or in any report to the county auditor, the county board of
revision, or the tax commissioner, or when called upon to testify
in any court or proceeding, any information acquired in the
exercise of the powers vested therein by any law, or while
claiming to exercise such powers, as to the transactions,
property, or business of any person, company, firm, corporation,
association, or partnership. Whoever violates this section shall
thereafter be disqualified from acting in any official capacity in
connection with the assessment or collection of taxes or
recoupment charges.
(B) Division (A) of this section does not prohibit the
divulgence of:
(1) The name and address of the statutory agent in this state
and the names of officers and directors of any corporation;
(2) The Unless otherwise provided by section 5703.212 of the
Revised Code, the name and business address of a vendor, vendor's
license number, or information regarding the active or inactive
status of a vendor's license issued by the county auditor pursuant
to section 5739.17 of the Revised Code.
Section 2. That existing sections 5703.21, 5715.49, and
5715.50 of the Revised Code are hereby repealed.
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