text:
Professor of Law
Director, Advocacy and Lawyer Training
J.D., University of California at Berkeley School of Law, 1971
A.B., University of California at Santa Barbara, 1968
Kent Sinclair joined the law faculty in 1983 after seven years as U.S. magistrate judge for the Southern District of New York. He teaches civil procedure, Virginia procedure, evidence, pretrial litigation, motions practice and appellate practice, and directs the trial advocacy and clinical programs. He was the founding director of the Virginia Judicial Institute, an educational program for state trial judges. Since 1984, he has been the reporter of decisions for the Virginia Supreme Court and, from 1986-94, a consultant to the Virginia attorney general on ethics, evidence and trial skills.
As a law student, Sinclair was chief notes and comments editor for the California Law Review, moot court champion, and first-place winner in the national copyright article competition sponsored by the American Society of Composers, Authors, and Publishers. He clerked for Chief Judge James R. Browning of the U.S. Court of Appeals for the Ninth Circuit before joining the New York firm of Shearman & Sterling. He has also had adjunct teaching posts at Fordham University Law School and Practising Law Institute in New York, the Federal Judicial Center in Washington, D.C and the American Law Institute in Philadelphia.
Sinclair has been president of the National Council of U.S. Magistrates, chair of the Federal Rules of Civil Procedure Revision Project for the Administrative Office of the U.S. Courts, and president of the National Conference of Special Jurisdiction Judges. He is a member of the American Law Institute and, from 1986 to 1992, was a member of the Virginia State Bar/Virginia Bar Association task force on alternative dispute resolution. He serves on the Board of Governors of the Boyd-Graves Conference on Virginia Procedure and on the Supreme Court of Virginia's advisory committee on rules of practice and procedure. He has been a member of the Board of Governors of the Virginia Bar Association Litigation Section and a reporter for the VBA's Appellate Court Structure Project since 1993.

subset: commoncrawl


text:
I have just ordered a new system including the Athlon 800 TB. I had heard that AMD had "locked" the new athlons. From what I have read there is obviosly a way around this!!!
I have no shame in admittting that I ahven't much of a clue as to how do acheive this (my last foray into the desktop PC market was as long ago as when a P100 with 32Mb RAM was considered to be bloody good.
Anyone fancy spending some time teaching a keen ignoramus?


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Vodafone 226 Specifications
Size103 x 46 x 11 mm
Weight65 g
Screen128 x 160 px, 65K colors
Networks900 / 1800
MP3 PlayerNo
Memory CardNo
Java SupportNo
Radio SupportNo
Date AddedOctober 14th, 2008
Compatible Zedge content for Vodafone 226
Disclaimer: We cannot guarantee that all phone specifications are correct. All Vodafone 226 content is created and uploaded by the users. We cannot gurantee that all of the content and Zedge services will work 100% on your Vodafone 226 handset as it depends on operator and network conditions, including but not limited to, your WAP/GPRS services and data plans.


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Download Atheros Wireless LAN Driver and Software
Are you looking driver for a HP Pavilion g7-1080er Notebook / Netbook? Do you have the latest drivers for your HP Pavilion g7-1080er Notebook / Netbook? Helpalife.us has the web's largest collection of Windows XP, Windows Vista, Windows 7 and Windows 8 device drivers for a HP Notebooks / Netbooks. Please select the correct driver version and operating system for download HP Pavilion g7-1080er device driver.
• Drivers > Notebooks / Netbooks > HP > Pavilion g7-1080er > Atheros Wireless LAN Driver and Software ver. 9.20
To start the download, select one of the servers and click "download"
Version, Date:
9.20, 24.05.2011
Operation System:
Windows Vista x64, Windows Vista x32, Windows 7 x64, Windows 7 x32, Windows XP x64, Windows XP x32
This package contains the drivers for the supported Atheros Wireless LAN Adapters in the supported notebook models running a supported operating system.
Supported Devices:
Atheros AR5006 802.11a/b/g WiFi
Atheros AR5007 802.11b/g WiFi
Atheros AR5009 802.11a/g/n WiFi
Atheros AR9285 802.11b/g/n WiFi
Atheros AR9380 802.11a/g/n WiFi
Atheros AR9382 802.11a/g/n WiFi
Atheros AR9485 802.11b/g/n WiFi
- Fixed an issue where there are "blue screen" error code 0xD1 when using Bluetooth virtual port COM.
Other drivers:


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Chat Box, Friends List and Multiplayer Lobby
1. How do I use the FunOrb chat box?
Chatting in FunOrb is a major part of the game and you'll find that there are many ways to keep in touch with your friends and interact with other players. You can chat by simply typing into the chat box.
The chat box is available during online multiplayer games, and can be found at the bottom of the game window. Here you will see any messages you send or receive. If you find yourself being sent a lot of messages, you might find it useful to adjust what types of message you want to receive.
The four buttons along the right side of the FunOrb screen control how you interact with the chat system. Lobby, Game and Private are effectively chat filters, and Report Abuse gives you the ability to report players who break any of the Rules of Conduct.
The Lobby, Game and Private buttons each open up a small menu:
By clicking on any of the above options, you can filter what information appears in your chat box. Hiding your lobby or game chat will ensure that only your friends can speak to you, but hiding your private chat will make you appear offline to all players.
Reporting Abuse
The Report Abuse button is your means of reporting any player in FunOrb that is being abusive towards another player or is breaking one of our rules.
When you spot such behaviour or language, click on the Report Abuse button, correctly type in the offending player's name and then select one of the rules they have broken. You can find out more about reporting abuse by clicking here.
We will receive your abuse report and take action against the player immediately. If we find out that you are abusing the system, though, then action will be taken against you instead. 2. How do I use Quick Chat?
The Quick Chat feature enables you to talk quickly and clearly in a variety of situations. You can access normal Quick Chat by simply pressing the 'F10' key on a new line in the chat window, or clicking the Quick Chat icon next to your name at the bottom of the chat window.
When you have selected Quick Chat, you will see a menu appear in your chat window that has a selection of chat categories. These open out into a variety of options:
You can click on these headings to open subsections to help you construct sentences. The 'General' category contains choices for responses (yes, no, etc), hellos and goodbyes, mood, smileys and banter. The 'Inter-game' category allows you to arrange games on either FunOrb or RuneScape.
You can select one of these categories by clicking on it, or pressing the letter it corresponds to. So, if you wanted to make a general comment, for example greeting someone, you would first press 'G' to open 'General', then 'H' to open 'Hello', then '1-5' to select what you want to say. Each of the categories will open out into a subcategory to refine what you want to say. You can continue to click on the options or press the relevant keys.
Quick Chat hot keys:
- Backspace: Move back to the previous level
- Home: Return to the top level of the menu
- F9: Auto-respond to the last thing in your chat window
- F10: Open the Quick Chat menu
- F11: Repeat the last thing you said
- Esc: Close the Quick Chat menu
In FunOrb, having friends can come in handy. It's no wonder: making friends from all over the world is fun and exciting. To help you manage your friends, you have been given a Friends list and an Ignore list, which can be found in each multiplayer game's lobby.
The friends list allows you to keep in contact with the friends you make in all Jagex games, including RuneScape!
To add a friend to your list, click on the button marked "Add friend", and type in the name of the person you want to add. You can also add a friend by right-clicking their name in the chat window, lobby player list or the game player list, and selecting the appropriate option.
After you have added a person to your friends list you will be informed whenever your friend logs in or out of a Jagex game (unless their privacy settings block this - see the chat functions, above). Players on your list who are currently playing on the same server as you are shown in green, people who are playing but on a different server are shown in yellow, and players who are not currently playing on a multiplayer server are shown in red.
You can also send a private message to a person on your list that is currently playing. Just click on the player's name or line of chat, select 'Send private message to (player name here)', and type in the message you want to send. To remove someone from the list, click on the "Remove friend" button and type in the name of the person you want to remove. Alternatively, you can click on the player's name and select 'Remove friend' from the menu.
If there is a particular player you do not wish to receive messages from, put their name on your ignore list.
To do this, click on the button at the bottom marked "Add name" and enter the name of the person you wish to block.
You can also add players to your ignore list by right-clicking their name in the chat window and selecting the appropriate option.
To remove someone from the list, click on the "Remove name" button and type in the name of the person that you want to remove.
4. How do I use the multiplayer lobby feature?
There are two types of multiplayer games in FunOrb unrated and rated. In unrated games, a player can define a set of options for a multiplayer session and invite their friends to join. Rated games are played against a random selection of players, so you are limited to the options you can alter, and friends cannot join your game.
The main lobby screen is automatically set to show all available multiplayer games. From here you can join or spectate an existing game, or create your own unrated game.
Rated Games
In order to be placed on the ranking tables in multiplayer games, you will need to play rated matches. The more matches you win, the higher your rating will be.
To prevent players gaining an unfair advantage, we choose your opponents when you play rated games - so you won't be able to play against your friends in this mode. You can, however, still define certain game options, depending on your personal preferences.
Here is an example of the Arcanists rated game options. The options available to you will depend on the game you are playing.
Unrated Games
Unrated games do not count towards your personal rating, but they are much more customisable than rated games: you can specify game options, invite your friends or RuneScape clan members, allow similarly rated players to join, or even leave the game open to anyone.
It is important to note that when creating or joining a multiplayer game, you will join a game much faster if you have fewer options defined. To join a game in the quickest time, set all available options to dont mind.
When your friends are on the same server and are waiting in the lobby to start a game, you can click on their names in the friends list to invite them to your game. Remember, all players you can invite (including any friends who are in the lobby) will be shown in the 'Invite Players' popup.


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Half Hour Readings | Same Day Readings Aloha, my name is Noelani Rodriguez, I am a Psychic in Portland, Oregon that also does email and phone readings around the globe for many years. Here are some of the reviews people … Continue reading


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From small bathroom answers to our guide to bathroom coloring plans, we're here to help you create the perfect bathroom in the heart and soul of your house.
Search these beautiful (and useful, we guarantee!) bathroom plans forthose styles and costs to obtain a sense of what you prefer. From vintage bathingrooms with free-standing tubs to modern bathingrooms, there's an enormous selection of options to choose from so that it paysoff to do a lttlebit a study before you spend.
Designing a fresh bathroom might seem to be a intimidating task, but with this stunning bathroom ideas and professional advice it needn't be. There are many essential elements to consider when you see bathroom design - whether you wish to know how to set up a bath or what bathroom collection will suit your space, our stunning bathroom designing ideas gallery is filled with inspiring pictures to truly get you started.


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Tolvaptan/Moderate CYP3A4 Inhibitors Interactions
This information is generalized and not intended as specific medical advice. Consult your healthcare professional before taking or discontinuing any drug or commencing any course of treatment.
Medical warning:
Serious. These medicines may interact and cause very harmful effects. Contact your healthcare professional (e.g. doctor or pharmacist) for more information.
How the interaction occurs:
Some medicines may slow down how quickly your liver processes tolvaptan.
What might happen:
The amount of tolvaptan in your blood may increase. If you have just started taking tolvaptan, this may increase the risk of a serious condition called osmotic demyelination syndrome (ODS), which can lead to coma and death. It may also increase your risk of dehydration.
What you should do about this interaction:
Let your healthcare professionals (e.g. doctor or pharmacist) know that you are taking these medicines together. Let your doctor know right away if you experience any symptoms of ODS such as: trouble speaking, trouble swallowing or feeling like food/liquid is getting stuck when you swallow, drowsiness, confusion, mood changes, trouble controlling body movements, weakness in the arms and/or legs, seizures, loss of consciousness, and/or any other new symptoms. Also let your doctor know if you experience vomiting and/or diarrhea and cannot drink normally and/or if you feel dizzy or faint.Your healthcare professionals may already be aware of this interaction and may be monitoring you for it. Do not start, stop, or change the dosage of any medicine before checking with them first.
- 1.Samsca (tolvaptan) US prescribing information. Otsuka Pharmaceutical Co., Ltd. June, 2017.
- 2.US Food and Drug Administration (FDA). Drug Development and Drug Interactions: Table of Substrates, Inhibitors and Inducers. Available at: http://www.fda.gov/Drugs/DevelopmentApprovalProcess/DevelopmentResources/D rugInteractionsLabeling/ucm093664.htm. Updated 08/05/2011.
- 3.This information is based on or an extract from the UW Metabolism and Transport Drug Interaction Database (DIDB) Platform, Copyright University of Washington 1999-2014..


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Giro Foray Cycle Helmet - Matt Black/White
Description :
The Foray™ drafts off the bold design language of our premium Synthe™ helmet, and offers many of our key features including durable in-mold construction and the Roc Loc® 5 fit system with two-way fit adjustment. The slim design is very light, offers great ventilation and is available in three Super Fit™ sizes so that you can get a helmet that looks, fits and feels like it was made for you.
Specifications :
Data collected by this site is used to:
We respect the privacy rights of our online customers and are cognizant of the importance of protecting the information they supply to us. Information collected is for the sole purpose of processing orders and payments for orders placed on our website. At no time will our customer's details be divulged to a third party without their prior consent. We use a number of industry recognized security technologies in our website, to help us protect our customer's information from unauthorised access.
If you are under eighteen years of age, you are required to inform a parent or guardian before ordering any goods or services from this website.
Noahs secures your personal information from unauthorized access, use or disclosure. Personally identifiable information you provide is secured on computer servers in a controlled, secure environment, protected from unauthorized access, use or disclosure. Credit card details are entered directly into our secure payment system, they are not stored by us on our website. When transmitting payment information, it is done via the use of 128-encryption certificates and the Secure Sockets Layer (SSL) protocol, allowing us to adhere to the industry-standard method of web communication protection.
Use of Cookies
The Noahs Web site use "cookies" to assist your online experience. A cookie is a text file that is placed on your hard disk by a Web page server. Cookies cannot be used to run programs or deliver viruses to your computer. Cookies are uniquely assigned to you, and can only be read by a web server in the domain that issued the cookie to you.
The primary purpose of cookies is to save you time. The purpose of a cookie is to tell the Web server that you have returned to a specific page. For example, if you personalize web pages, or register with this site or services, a cookie helps Noahs to recall your specific information on subsequent visits. This make the process of recording your personal information, such as billing addresses, shipping addresses, much easier. When you return to the Noahs Web site, the information you previously provided can be recalled , so you can easily use the website features that you customized.
You have the ability to accept or decline cookies. Most Web browsers automatically accept cookies, but you can usually modify your browser setting to decline cookies if you prefer. If you choose to decline cookies, you may not be able to fully experience the interactive features of the services or Web sites you visit.
Links to Third Party Sites
The Noahs Web Site may contain links to other Web Sites ("Linked Sites"). The Linked Sites are not under the control of Noahs and Noahs is not responsible for the contents of any Linked Site, including without limitation any link contained in a Linked Site, or any changes or updates to a Linked Site. Noahs is not responsible for web-casting or any other form of transmission received from any Linked Site. Noahs is providing these links to you only as a convenience, and the inclusion of any link does not imply endorsement by Noahs of the site or any association with its operators.
Noahs may occasionally send out special offers and discount codes to our customers, this is the only time in which your customer details will be used. If you do not wish to receive this information and wish to be removed from our database, please email us at: firstname.lastname@example.com and we will be glad to take care of this for you.


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Page not found
The page you are looking for may have been removed, had its name changed, or is temporarily unavailable.
Please try the following:
- If you typed the page address in the Address bar, make sure that it is spelled correctly.
- Go the home page or use the top navigation links, to find what you are looking for.
- Click the Back button to try another link.
If you still cannot find the page please contact the web team.


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Mercedes HVAC Heater Core (190D 190E) - Nissens 0028355401
Part #:
Ships within 1 business day
Price each: $59.99Add to cart
On sale
Ships Free
Core charges are assigned to parts that have reusable components by manufacturers to encourage the return of the used units. Once you return the old part you will be refunded for your core charge, details regarding the return will be emailed to you once you place the order.
Note: The customer is responsible for the cost of return shipping.
Make sure it fits:
To ensure fitment and browse only products that fit, please use the vehicle selector on the left.
OE Numbers0028355401, 72002
MFG Numbers
Aftermarket parts are produced by a manufacturer that was has not been contracted to produce parts for a car's assembly line. These products have been reproduced to meet original product specifications. FCP has stringent controls on quality and every product that we have available for sale and the aftermarket parts that we have listed are high-quality and affordable replacements for a more expensive Genuine, OE, or OEM option.
We do our best to keep this information updated and accurate, but we cannot guarantee Country of Origin as manufacturers may permanently change their location without any notice.


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1. Click the Video to play when the video has loaded.
2. Most of the time you need to close the ads before you play the video ( The close button looks like "x" ).
3. If the video doesn't load, refresh the page and try again.
4. The best browser to watch videos online is Google Chrome.
5. If the video keeps buffering, Just pause it for 5-10 minutes then continue playing.


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Mixed;Indirect Sympathomimetics/Selected MAOIs Interactions
This information is generalized and not intended as specific medical advice. Consult your healthcare professional before taking or discontinuing any drug or commencing any course of treatment.
Medical warning:
Serious. These medicines may interact and cause very harmful effects. Contact your healthcare professional (e.g. doctor or pharmacist) for more information.
How the interaction occurs:
When these two medicines are taken together, your body may not process sympathomimetics properly.
What might happen:
You may experience increased blood pressure, rapid heartbeat, seizures, or hallucinations.
What you should do about this interaction:
Let your healthcare professionals (e.g. doctor or pharmacist) know that you are taking these two medicines together. They may already be aware of this interaction and may be monitoring you for it. Do not start, stop, or change the dosage of any medicine before checking with them first.
- 1.Goldberg LI. Monoamine oxidase inhibitors. Adverse reactions and possible mechanisms. JAMA 1964 Nov 2;190(5):456-62.
- 2.Pettinger WA, Soyangco FG, Oates JA. Inhibition of monoamine oxidase in man by furazolidone. Clin Pharmacol Ther 1968 Jul-Aug;9(4):442-7.
- 3.Adderall XR (amphetamine) US prescribing information. Shire US Inc. April, 2015.
- 4.Ritalin LA (methylphenidate hydrochloride) US prescribing information. Novartis Pharmaceuticals Corporation April, 2015.
- 5.Focalin (dexmethylphenidate hydrochloride) US prescribing information. Novartis Pharmaceuticals Corporation April, 2015.
- 6.Parnate (tranylcypromine sulfate) US prescribing information. GlaxoSmithKline May, 2010.
- 7.Cuthbert MF, Greenberg MP, Morley SW. Cough and cold remedies: a potential danger to patients on monoamine oxidase inhibitors. Br Med J 1969 Feb 15; 1(5641):404-6.
- 8.Smookler S, Bermudez AJ. Hypertensive crisis resulting from an MAO inhibitor and an over-the-counter appetite suppressant. Ann Emerg Med 1982 Sep;11(9):482-4U.
- 9.Mason AM, Buckle RM. "Cold" cures and monoamine-oxidase inhibitors. Br Med J 1969 Mar 29;1(5647):845-6.
- 10.LLOYD JT, WALKER DR. DEATH AFTER COMBINED DEXAMPHETAMINE AND PHENELZINE. Br Med J 1965 Jul 17;2(5454):168-9.
- 11.Krisko I, Lewis E, Johnson JE 3rd. Severe hyperpyrexia due to tranylcypromine-amphetamine toxicity. Ann Intern Med 1969 Mar; 70(3):559-64.
- 12.Boakes AJ, Laurence DR, Teoh PC, Barar FS, Benedikter LT, Prichard BN. Interactions between sympathomimetic amines and antidepressant agents in man. Br Med J 1973 Feb 10;1(5849):311-5.
- 13.Elis J, Laurence DR, Mattie H, Prichard BN. Modification by monoamine oxidase inhibitors of the effect of some sympathomimetics on blood pressure. Br Med J 1967 Apr 8;2(5544):75-8.
- 14.HORWITZ D, GOLDBERG LI, SJOERDSMA A. Increased blood pressure responses to dopamine and norepinephrine produced by monoamine oxidase inhibitors in man. J Lab Clin Med 1960 Nov;56:747-53.
- 15.Cuthbert MF, Vere DW. Potentiation of the cardiovascular effects of some catecholamines by a monoamine oxidase inhibitor. Br J Pharmacol 1971 Oct; 43(2):471P-472P.
- 16.Hornykiewicz O. Dopamine (3-hydroxytyramine) and brain function. Pharmacol Rev 1966 Jun;18(2):925-64.
- 17.GOLDBERG LI. MONOAMINE OXIDASE INHIBITORS. ADVERSE REACTIONS AND POSSIBLE MECHANISMS. JAMA 1964 Nov 2;190:456-62.
- 18.Kopin IJ. Biochemical aspects of release of norepinephrine and other amines from sympathetic nerve endings. Pharmacol Rev 1966 Mar; 18(1):513-23.
- 19.BETHUNE HC, BURRELL RH, CULPAN RH, OGG GJ. VASCULAR CRISES ASSOCIATED WITH MONOAMINE-OXIDASE INHIBITORS. Am J Psychiatry 1964 Sep;121:245-8.
- 20.O'Dea K, Rand MJ. Interaction between amphetamine and monoamine oxidase inhibitors. Eur J Pharmacol 1969 May;6(2):115-20.
- 21.Eldepryl (selegiline) US prescribing information. Somerset Pharmaceuticals February, 1997.
- 22.Emsam (selegline) US prescribing information. Somerset July, 2017. 23.Azilect (rasagiline) US prescribing information. Teva Neurosciences Inc. October, 2014.
- 23.Zyvox (linezolid) US prescribing information. Pfizer Inc. June, 2015. 25.Phansalkar S, Desai AA, Bell D, Yoshida E, Doole J, Czochanski M, Middleton B, Bates DW. High-priority drug-drug interactions for use in electronic health records. J Am Med Inform Assoc 2012 Sep-Oct; 19(5):735-43.


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Hear the untold stories of enslaved people and learn about historical and contemporary slavery.
Historical and contemporary slavery.
A beautiful building housing one of the UK's finest collections of fine and decorative art.
Paintings, Wedgwood and Chinese ceramics.
Uncover objects from the Titanic, find out about life at sea and learn about the port of Liverpool.
The Titanic, life at sea and Liverpool's port.
This museum tells the story of Liverpool with diverse exhibits housed in a stunning building.
Liverpool's history and popular culture.
Explore a Victorian merchant's house with its period furniture and beautiful paintings.
Paintings, vintage fashion and furniture.
Beautiful paintings, sculpture and decorative art from the 13th century to the present day.
Paintings, sculpture and decorative art.
Discover treasures from around the world, explore outer space and meet live creatures!
World cultures, space and live creatures.
Also in this section…?
Please use the form below to provide your comments. Before sending the form please
check that you have included your correct email address, otherwise we will be unable
to get back to you.
National Museums Liverpool is unable to provide in-depth support for requests such
as genealogical research. We are also unable to provide valuations on items. Please
contact your nearest auction house if you require an item valued.
National Museums Liverpool
© Copyright 2018


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Can I file my return via the Internet?
Yes, log on to tax.ohio.gov and click on the cash register icon to be taken to a menu of electronic filing options.
1. What
must I do to make taxable retail sales in Ohio?
Every Ohio retailer (vendor) and certain service providers
making taxable retail sales must obtain a vendor's license,
collect the proper amount of sales tax, file tax returns with
payment of tax collected, and maintain complete records of
Return to Top
2. Are there different
vendor's licenses for different types of businesses?
Yes, all vendors must obtain one or more of the following
licenses depending on the nature of their business.
3. Are vendor's licenses
You must have an active regular vendor's license for each
fixed place of business from which taxable retail sales are
A regular vendor's license, which is issued by the County
Auditor to cover a fixed place of business, may be
transferred from one existing business location to another
when you move an existing business to a new location within
the same county. If the business location is being moved to a
different county, a new regular vendor's license must be
obtained from the County Auditor of the different county. A
vendor, who is moving an existing business to a new location
within the same county and wishes to transfer the existing
regular vendor's license, must submit a transfer application
to the Department of Taxation requesting transfer of the
license to the new location. See form ST-3TL or contact your
local County Auditor' Office or call 1-800-282-1782 or visit
this site at Tax Forms. If approved, the
Department of Taxation will update its file, issue a transfer
license, and advise the County Auditor. There is NO FEE for
transferring a regular vendor's license from one location to
another within the same county.
If you hold a permit issued by the Division of Liquor
Control, the vendor's license and permit must have the
identical name and be for the identical address as shown on
the permit. If you move to a new location within the same
county, you must contact the Division of Liquor Control to
have the permit transferred to the new location address. The
Department of Taxation will not issue a Transfer License
until we have been notified by the Division of Liquor Control
that the permit has been transferred.
Any change in ownership (sole proprietor to partnership,
partnership to corporation, corporation to sole proprietor,
partnership to sole proprietor, etc.) requires a new license.
A change in your mailing address does not require a new
If you are required to obtain a new vendor's license due to a
change in ownership or location, a final return must be filed
within 15 days of the last day of business under the original
vendor's license.
If you have any questions regarding the transfer of an
existing license or the requirement to obtain a new vendor's
license, please call Tax Registration at 1-888-405-4089.
4. Can my vendor's license
be suspended or revoked?
SUSPENSION: Your vendor's license may be
suspended if you fail to file sales tax returns when due or
you fail to pay the tax due thereon. If your vendor's license
is suspended, no retail sales may be made until the license
is reinstated. To have a suspended license reinstated, you
would be required to file complete and correct returns for
all periods and pay the full amount of tax, penalties, and
other charges due on those returns. You may also be required
to furnish security in an amount equal to your average tax
liability for one year.
REVOCATION: Your vendor's license may be
revoked if the Tax Commissioner ascertains that you have no
need for the license because you are not engaged in making
taxable retail sales.
5. When a
county's sales tax rate increases, will I be reimbursed for
the cost of programming my cash registers?
The county auditor will reimburse vendors for the cost of
reprogramming computer cash registers when a county or
transit authority imposes or increases the sales tax. Vendors
must apply within six months of the increase on a form
provided by the County Auditor.
6. How and
when is the tax collected?
Vendors must charge and collect the sales tax at the rate in
effect in the county where the sale is made or obtain valid
documentation detailing why the sale is exempt from tax. Tax
on titled motor vehicles, off-highway motorcycles,
all-purpose vehicles, personal watercraft, titled watercraft
and titled outboard motors is paid to the county Clerk of
Courts at the rate in effect in the purchaser's county of
residence. Telecommunication services are taxed at the rate
in effect in the county of the billable telephone number.
Most other areas listed under services are taxed at the
county rate where the service is received.
The tax applies when the sale is made, not at some future
date when payment is received. For example, if a vendor makes
a sale on credit in January, but the money is not received
until February, the tax must be reported and paid with
January's return.
Vendors must charge the tax on every sale unless the customer
provides a properly completed exemption certificate or the
sale is exempt by law. Tax must be paid to the state on every
taxable sale, even if the price is not collected from the
customer. Vendors who fail to send in collected taxes, make
sales without a license, or make sales with a suspended or
revoked license, are subject to assessments, fines, and
criminal penalties.
7. What records must be
Vendors are required to keep complete records of daily sales,
tax charged and exemption certificates. All records of daily
sales and tax charged must be retained for four years and
must be open for inspection by agents of the Tax
Commissioner. Blanket exemption certificates must be
maintained for at least four years after the final sale is
made to the purchaser who issued the certificate. The Tax
Commissioner may allow the records to be destroyed early or
may request that they be kept longer.
Restaurateurs and other food service operators, licensed
under section 3732.03 of the Ohio Revised Code, are allowed
to maintain records for only 14 days per calendar quarter.
The specific dates for which records must be kept are
determined by the Tax Commissioner four times a year.
8. What is the tax
Tax must be charged on the total price billed to the
customer. This includes delivery charges, charges for set-up,
assembly, installation, preparation, engraving, and all other
costs that make up the total amount charged.
9. When do
I file a tax return?
Vendors will receive a letter from the Department of Taxation
concerning their filing schedule (monthly, semiannually, or
EFT) shortly after obtaining a vendor's license. Returns must
be filed when due even if no sales are made and/or no tax is
due. Filing schedules are set according to the vendor's
anticipated tax liability or their business activity. The tax
return must be filed and
received by the Department
of Taxation on or before the due date indicated on the
return. Monthly returns are due on the 23rd of the month,
following the reporting period of the prior month;
semi-annual returns are due on Jan. 23 and July 23 for the
previous six-month filing periods.
Sales tax returns are required to be filed electronically.
For more information and a comparison of filing options, see
Tax Electronic Filing.
10. Can I file my return
via the Internet?
Yes, log on to tax.ohio.gov and click on the
cash register icon to be taken to a menu of electronic filing
11. What do I do if my
check has not cleared my bank?
If you feel sufficient time has passed and your check has not
cleared your bank, we would recommend that you contact your
bank and request a stop payment be issued. You should then
send a replacement check for the tax liability amount
(discount not allowed) along with a copy of your tax return
or a return facsimile. A note should be attached indicating
that you have submitted a replacement check for the original
lost check.
Note: If you originally filed a facsimile or
altered return with your payment, this may cause a delay in
processing. Please allow a little more time before you issue
a stop payment order and a replacement check.
12. What if my bank does
not honor my check?
You should immediately contact us at 1-888-297-3540.
13. Can sales tax be
remitted by electronic funds transfer (EFT)?
Some vendors may be required to remit sales tax by EFT. These
vendors will be notified of this requirement prior to the
first required payment.
Vendors who wish to voluntarily remit by EFT must contact the
Treasurer of State, EFT Unit, for remittance procedures at
1-877-338-6446 (toll free).
Sales tax returns and all supporting schedules must continue
to be filed in accordance with established EFT procedures.
14. Can my filing
frequency ever be changed?
Your tax returns will be periodically reviewed by the
Department of Taxation to determine if a change in filing
method is needed. Vendors are notified if changes are
necessary. The Department of Taxation will consider your
request for a change in filing frequency.
15. Can I report two or
more licenses on the same return?
Cumulative return authority is available for reporting two or
more regular county vendor licenses. You may request this
authority through the Department of Taxation's Central
Registration Unit (1-888-405-4039) or by filing an
application, form ST
26, which is available on our Web site at Tax Forms. If granted, you will file one sales
tax return each month, reporting your total Ohio sales and
tax activity for all Ohio locations in the upper portion of
the tax return and provide a county-by-county breakdown of
your taxable sales and tax liability in the supporting
schedule portion of the tax return. The Tax Commissioner may
require this method of filing if it is determined that it is
necessary for the efficient administration of the tax.
16. What are the penalties
for not filing tax returns on time and/or not paying
collected taxes?
17. How do I handle bad
debts and returned merchandise?
A vendor may recover sales tax paid to the state on a sale
that becomes a bad debt. The debt must be uncollected for at
least six months and written off for federal income tax
purposes. The amount of the bad debt and tax previously paid
should be deducted from the vendor's sales tax return for the
filing period during which the bad debt is written off.
If a customer returns merchandise and the vendor refunds the
entire purchase price, including sales tax before the return
is filed, the vendor should not report the sale on their tax
return. If the tax has already been reported and paid, the
vendor may file a refund claim or adjust the current tax
Note: In no case should you make an
adjustment to your return that causes your taxable sales and
tax liability to fall below zero. If an adjustment for a
period exceeds your taxable sales and tax liability for a
reporting period, you must apply for a refund on form
which is available on our Web site at Tax
18. How will I know if a
sale is exempt from tax?
Sales tax must be charged on all retail sales unless the
purchaser provides a properly completed exemption certificate
stating the statutory reason for claiming exemption. The
vendor must retain the certificate as proof of nontaxable
sales. Exemption certificates are prescribed by the Tax
Commissioner and can be obtained from a local printer or
office supply store. Sample forms are available on our Web
site by searching Tax Forms.
Exemption certificates are not needed when the item sold is
never taxable, such as prescription drugs and food sold for
off-premises consumption. Certificates are not needed when
the purchaser is clearly identified on the invoice as an
entity that is always exempt, such as the federal government,
the State of Ohio, or any local government of this state.
19. How do I obtain a
sales tax exemption number?
The State of Ohio does not issue a sales tax exemption
number. A vendor's license number is NOT a
sales tax exemption number. To claim exemption, you must
provide a properly completed exemption certificate to your
20. What are my
responsibilities when selling alcoholic beverages?
Aside from collecting sales tax on all sales of alcoholic
beverages, you must also possess a liquor permit granted by
the Division of Liquor Control. You must obtain a vendor's
license in the same name as that appearing on the liquor
permit. However, if you are selling alcoholic beverages under
a liquor permit owned by another vendor while trying to get
the permit transferred, you must report all of your sales and
tax activity under the vendor's license held by the liquor
permit holder. Once the liquor permit transfers to your name,
you should begin reporting sales and tax activity under your
vendor's license number.
21. Can my liquor permit
be transferred if sales/withholding tax is owed?
If you intend to transfer your liquor permit, Ohio law
requires the Department of Taxation to review your account
for any delinquent or unpaid sales or withholding tax
returns, unpaid assessments, or any other discrepancies that
may exist. After any problems are resolved, the Tax
Commissioner will recommend to the Division of Liquor Control
to proceed with the transfer.
22. Can my liquor permit
be renewed if I owe sales/withholding tax?
Liquor permits must be renewed annually. The department must
review all permits eligible for renewal for sales/withholding
tax discrepancies. Upon resolution of any problems, the
Department of Taxation will recommend to the Division of
Liquor Control that your permit be renewed.
23. What is successor
Under Ohio law, you can be held liable for any outstanding
sales tax liability of any business you acquire. This is
known as successor liability. Ohio law requires that, during
the acquisition process, you establish an escrow account. The
escrow account should hold a sufficient amount of the
purchase price to cover any outstanding debt. You should
request that the seller provide a tax release certificate
from the Department of Taxation before the escrow funds are
24. Can I be held
responsible for the debts of a corporation?
Yes. Individuals can be held personally liable for the sales
tax debts of a corporation. Those individuals, corporate
officers or trustees having control or supervision of, or
charged with the responsibility of filing returns, making
payments, or executing the corporation's or business trust's
fiscal responsibilities can be personally assessed for the
outstanding trust tax debts of the corporation. Individuals
can also be held personally liable for a company's failure to
file and pay tax due under direct pay permit authority. The
dissolution, termination or bankruptcy of a corporation or
business trust will not discharge a responsible officer,
employee's or trustee's liability.
25. Are there any rules
that cover particular tax issues and how can they be
There are several tax rules that cover particular tax issues.
To obtain a copy of any rule, you may consult the Ohio
Administrative Code at your local library, or visit this site
for a link to Tax Rules.
26. Must I obtain other
licenses or permits to conduct retail sales?
Certain types of businesses require other licenses or
permits. They include, but are not limited to:
More information may be obtained through the One Stop
Business Permit Center by calling 1-800-248-4040 in Ohio, or
1-800-848-1300 outside Ohio.
27. How is a vendor's
license canceled?
If a vendor stops making taxable retail sales, a final return
must be filed and all taxes must be paid within 15 days of
the final sale. Vendors must complete the space provided on
the final return, indicating the last day of business.