Most of these filings follow the same pattern. Something comes due when the business changes hands, the buyer is exposed if it goes unpaid, and the buyer's lender wants proof before releasing all the money.
Start with the one most likely to touch your closing: Ohio sales tax successor liability.
Columbus income tax final returnHow to wrap up your City of Columbus income tax accounts when you sell: the final withholding return, the final net profit return and what buyers ask.BWC account transferHow Ohio's Bureau of Workers' Compensation treats a business sale: when the buyer becomes a successor, what transfers, and what sellers should do first.Final tax returns after a saleWhich Ohio tax returns come due when you sell a company, the 15 day deadlines for sales tax and withholding, and when the CAT still applies to you.Liquor permit transferHow an Ohio liquor permit moves to a buyer: the transfer application, notice to city council, the tax check, escrow and how long it usually takes.Sales tax successor liabilityWhen you sell an Ohio business, your unpaid sales tax comes due and the buyer must hold back money until the state confirms it is paid. Here is how it works.Unemployment account transferWhen you sell an Ohio business, your unemployment experience can move to the buyer. Here is when ODJFS treats the buyer as a successor and what to file.