<p>Ohio Tax Department Proposes Rule on Sampling Methods for Commercial Activity Tax Audits</p>

Ohio Tax Department Proposes Rule on Sampling Methods for Commercial Activity Tax Audits

The Ohio Department of Taxation has proposed a rule prescribing the methods the tax commissioner will use for statistical and non-statistical sampling when auditing a taxpayer's records for the commercial activity tax and requiring the commissioner to make a good-faith effort to reach agreement with the taxpayer on the appropriate sampling method.