The taxpayer identified above authorizes the representative identified on the following page to represent the taxpayer before the Department of Taxation. The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio.This form should be used if you wish to file a Statement of Authority for a domestic (Ohio) limited liability company. Gov(opens in a new window). Executors or administrators of estates, as well as surviving spouses, should thoroughly review Publication 559, Survivors, Executors, and Administrators. Instead, you must obtain pre-travel authorization via the Electronic System for Travel Authorization (ESTA) prior your departure. This guide will help you determine when you need to register to collect tax in the US so you can avoid the penalties and interest that come with noncompliance. 35 Inserted vide Notf no. This Entry constitutes the Trustee's letters of authority. Richard P. Carey, Judge.