Ohio Revised Code

Ohio Rev. Code § 5739.133 (2026)

Penalties for failure to remit - preassessment interest

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Effective:

September 29, 2000

Latest Legislation:

House Bill 612 - 123rd General Assembly

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(A) A penalty may be added to every amount assessed under section 5739.13 or 5739.15 of the Revised Code as follows:

(1) In the case of an assessment against a person who fails to collect and remit the tax required by this chapter or Chapter 5741. of the Revised Code, up to fifty per cent of the amount assessed;

(2) In the case of a person whom the tax commissioner believes has collected the tax but failed to remit it to the state as required by this chapter or Chapter 5741. of the Revised Code, up to fifty per cent of the amount assessed;

(3) In the case of all other assessments, up to fifteen per cent of the amount assessed.

No amount assessed under section 5739.13 or 5739.15 of the Revised Code shall be subject to a penalty under this section in excess of fifty per cent of the amount assessed.

(B) All assessments issued under section 5739.13 and 5739.15 of the Revised Code shall include preassessment interest computed at the rate per annum prescribed by section 5703.47 of the Revised Code. Beginning January 1, 1988, preassessment interest shall begin to accrue on the first day of January of the year following the date on which the person assessed was required to report and pay the tax under this chapter or Chapter 5741. of the Revised Code, and shall run until the date of the notice of assessment. If an assessment is issued within the first twelve months after the interest begins to accrue, no preassessment interest shall be assessed. With respect to taxes required to be paid under this chapter or Chapter 5741. of the Revised Code on or after January 1, 1998, interest shall accrue as prescribed in division (A) of section 5739.132 of the Revised Code.

(C) The commissioner may adopt rules providing for the imposition and remission of any penalty provided for under this section.

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 1994–2022 · leading case: VeriFone, Inc. v. Limbach, 635 N.E.2d 377 (Ohio 1994).

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VeriFone, Inc. v. Limbach, 635 N.E.2d 377 (Ohio 1994). · cites it 4× “13 to newly enacted R.C. 5739.133. R.C. 5739.133 increased the penalty in certain instances and provided for preassessment interest, but continued the requirement to add a penalty to every assessment issued under R.”

Great Am. Ins. v. Limbach, 639 N.E.2d 36 (Ohio 1994). · cites it 5× “R.C. 5739.133 permits the Tax Commissioner to impose penalties and preassessment interest on taxpayers who have tax assessments made against them for failure to pay the proper amount of sales tax; R.”

Ernst Enter., Inc. v. Tracy, 1994 Ohio 310 (Ohio 1994). · cites it 8× “The BTA found that R.C. 5739.133 provides for a penalty to be added to every amount assessed under R.”

Karr v. McClain (Slip Opinion), 2022-Ohio-449, 187 N.E.3d 540. “And R.C. 5739.133(A) provides that “[a] penalty may be added to every amount [of sales tax] assessed * * * (3) * * * up to fifteen per cent of the amount assessed.”

Ernst Enter., Inc. v. Tracy, 629 N.E.2d 410 (Ohio 1994). · cites it 7× “It further ruled that this interpretation disallows the penalty, now imposed by R.C. 5739.133, reasoning that the penalty is levied only on assessments under R.”

Great Am. Ins. Co. v. Limbach, 1994 Ohio 372 (Ohio 1994). · cites it 6× “The BTA reversed the commissioner's order, holding that the commissioner did not have the authority to levy an assessment against Great American because Great American had paid the tax owed before the assessment was issued.”

VeriFone, Inc. v. Limbach, 1994 Ohio 178 (Ohio 1994). · cites it 5× “] Taxation -- Sales tax -- R.C. 5739.133 requires Tax Commissioner to add a penalty to every assessment issued under R.”

Ohio Rev. Code § 5739.133(A): 1 case

Karr v. McClain (Slip Opinion), 2022-Ohio-449, 187 N.E.3d 540. “And R.C. 5739.133(A) provides that “[a] penalty may be added to every amount [of sales tax] assessed * * * (3) * * * up to fifteen per cent of the amount assessed.”

Ohio Rev. Code § 5739.133(A)(1): 2 cases

Ernst Enter., Inc. v. Tracy, 629 N.E.2d 410 (Ohio 1994). “It further ruled that this interpretation disallows the penalty, now imposed by R.C. 5739.133, reasoning that the penalty is levied only on assessments under R.”

Ernst Enter., Inc. v. Tracy, 1994 Ohio 310 (Ohio 1994). “The BTA found that R.C. 5739.133 provides for a penalty to be added to every amount assessed under R.”

Ohio Rev. Code § 5739.133(A)(3): 2 cases

Ernst Enter., Inc. v. Tracy, 629 N.E.2d 410 (Ohio 1994). “It further ruled that this interpretation disallows the penalty, now imposed by R.C. 5739.133, reasoning that the penalty is levied only on assessments under R.”

Ernst Enter., Inc. v. Tracy, 1994 Ohio 310 (Ohio 1994). “The BTA found that R.C. 5739.133 provides for a penalty to be added to every amount assessed under R.”

Ohio Rev. Code § 5739.133(B): 2 cases

Great Am. Ins. v. Limbach, 639 N.E.2d 36 (Ohio 1994). “R.C. 5739.133 permits the Tax Commissioner to impose penalties and preassessment interest on taxpayers who have tax assessments made against them for failure to pay the proper amount of sales tax; R.”

Great Am. Ins. Co. v. Limbach, 1994 Ohio 372 (Ohio 1994). “The BTA reversed the commissioner's order, holding that the commissioner did not have the authority to levy an assessment against Great American because Great American had paid the tax owed before the assessment was issued.”

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