Business Development Resources

Guest Check Retention Dates

What are guest check retention dates? The sales tax law allows vendors conducting food service operations, and who have not been convicted of a criminal violation of Ohio Revised Code Section 5739.99, an option of keeping fourteen (14) days of sales records per calendar quarter in lieu of records of all sales from their food service operation. If you elect not to retain the records of all your sales, the records of sales made on fourteen (14) days out of each quarter, as specified by the Tax Commissioner after the quarter is over, are required to be kept for the four-year statutory period.

The Tax Commissioner wants all vendors considering this option to realize that while they may alleviate some storage problems, tax liabilities under audit circumstances may be determined by test checks. By law, test checks are authorized whenever a taxpayer's records do not display a complete and accurate record of taxable sales and tax collected thereon.

Please note also that this provision of the law has no application to vendors other than food service operators as defined in Ohio Revised Code Chapter 3732 nor to any other than sales and use tax levied by Ohio Revised Code Chapters 5739 and 5741. It does not apply to taxes levied by any other chapter of the state law, or to any taxes levied by the federal government. Further, it may not apply to taxes levied by local governments.

If you elect to exercise this option, the Tax Commissioner has determined that sales tax records must be maintained for the following days:


2017 Guest Check Retention Dates

Third Quarter

July 08, 2017 August 04, 2017 September 01, 2017
July 11, 2017 August 12, 2017 September 07, 2017
July 16, 2017 August 20, 2017 September 13, 2017
July 19, 2017 August 28, 2017 September 18, 2017
July 27, 2017 September 26, 2017

Second Quarter

April 02, 2017
April 10, 2017
April 14, 2017
April 20, 2017
April 26, 2017

May 02, 2017
May 13, 2017
May 18, 2017
May 22, 2017

June 04, 2017
June 09, 2017
June 13, 2017
June 24, 2017
June 28, 2017

First Quarter

January 09, 2017
January 13, 2017
January 18, 2017
January 24, 2017
January 26, 2017

February 03, 2017
​February 07, 2017
February 18, 2017
​February 26, 2017

March 05, 2017
March 13, 2017
March 16, 2017
March 22, 2017
March 25, 2017

2016 Guest Check Retention Dates

Fourth Quarter

October 03, 2016
October 12, 2016
October 16, 2016
October 20, 2016
October 25, 2016

November 04, 2016
November 16, 2016
November 21, 2016
November 26, 2016

December 01, 2016
December 09, 2016
December 11, 2016
December 17, 2016
December 27, 2016

Third Quarter

July 02, 2016

July 09, 2016

July 12, 2016

July 17, 2016

July 25, 2016

August 03, 2016

August 11, 2016

August 19, 2016

August 27, 2016

September 04, 2016

September 12, 2016

September 15, 2016

September 20, 2016

September 28, 2016

Second Quarter

April 02, 2016

April 13, 2016

April 18, 2016

April 22, 2016

April 26, 2016

May 05, 2016

May 08, 2016

May 14, 2016

May 24, 2016

June 09, 2016

June 13, 2016

June 19, 2016

June 24, 2016

June 29, 2016

First Quarter

January 03, 2016

January 11, 2016

January 19, 2016

January 27, 2016

January 29, 2016

February 04, 2016

February 13, 2016

February 16, 2016

February 22, 2016

March 05, 2016

March 09, 2016

March 17, 2016

March 25, 2016

March 27, 2016

2015 Guest Check Retention Dates

January -- 5, 13, 21, 29, 31
February -- 4, 12, 20, 28
March -- 1, 10, 13, 16, 29
April -- 3, 8, 19, 27
May -- 2, 12, 17, 20, 28
June -- 6, 8, 19, 23, 25
July -- 6, 12, 14, 22, 30
August -- 7, 15, 23, 31
September -- 2, 10, 18, 26, 29
October -- 2, 10, 18, 22, 26
November -- 3, 12, 18, 20
​December -- 5, 9, 13, 21, 29
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