The Lorain County Commissioners recently enacted an emergency half-percent sales and use tax increase that will take effect April 1, 2009. As a result, the Auditor's office received the following information from the Ohio Department of Taxation (full letter here) regarding the method for reimbursement of vendors' costs associated with the adjustment of cash registers to reflect the new tax rate.

Dear Mr. Stewart:

As you know, the Lorain County sales and use tax rate will increase from (6.25%) six and one-quarter percent to (6.75%) six and three-quarters percent effective April 1, 2009.

As a result, some vendors in your county may have to reprogram their computerized cash registers. Under Section 5739.212 (available here) of the Ohio Revised Code and pursuant to 5703-9-47 of the Ohio Administrative Code (available here), vendors may apply for reimbursement of all or part of their cost of adjusting their cash register(s) caused by a tax increase. It is up to your office to process payment of any valid request, the funds being deducted from the new tax proceeds.

The application that vendors must complete is available on our website... (click here to download CR-1)

Sincerely,
Diane L. Skunza, Supervisor
Sales and Use Tax Division
Ohio Department of Taxation

In order to issue the reimbursements, the Auditor's Office requires that vendors applying for the refund (click here to download CR-1) also complete a W-9 (click here to download W-9). For questions or further information call 440-329-5208.

Mail completed forms to:
Lorain County Auditor Mark R. Stewart
226 Middle Avenue
Elyria, Ohio 44035