Ohio Administrative Code

Except for those sections which are inconsistent with or modified by the rules and regulations herein, the current vehicle and traffic laws of the state of Ohio shall apply to vehicle operation on the turnpike. Last updated March 23, 2023 at 9:09 AM Authorized By: – Amplifies: – …

Whoever violates commission rules is guilty under section 5537.99 of the Revised Code of a minor misdemeanor on a first offense. On each subsequent offense such person is guilty of a misdemeanor of the fourth degree.Whoever violates division (C) of section 5537.16 of the Revised …

(A) Electronic toll account applications.(1) Applications to establish an electronic toll account for the payment of tolls electronically on a prepaid basis on the commission's E-ZPass website at www.ezpassoh.com and at other places considered necessary by the commission.(2) To b…

For the purposes of administrative rules promulgated in accordance with section 1347.15 of the Revised Code, the following definitions apply:(A) "Access" as a noun means an instance of copying, viewing, or otherwise perceiving whereas "access" as a verb means copy, view, or other…

For personal information systems, whether manual or computer systems, that certain confidential personal information, the agency shall do the following:(A) Criteria for accessing confidential personal information. Personal information systems of the agency are managed on a "need-…

Pursuant to the requirements of division (B)(2) of section 1347.15 of the Revised Code, this rule contains a list of valid reasons, directly related to the [agency's] exercise of its powers or duties, for which only employees of the agency may access confidential personal informa…

The following federal statutes or regulations or state statutes and administrative rules make personal information maintained by the agency confidential and identify the confidential personal information within the scope of rules promulgated by this agency in accordance with sect…

For personal information systems that are computer systems and contain confidential personal information, the agency shall do the following:(A) Access restrictions. Access to confidential personal information that is kept electronically shall require a password or other authentic…

All information contained in electronic toll accounts maintained by the commission or its authorized representative shall be confidential personal information. Last updated September 1, 2023 at 9:13 AM Authorized By: 5537.16, 5537.29 Amplifies: 149.43, 5537.16, 5537.29 Five Year …

ther PDF: Under authority of section 5703.40 of the Revised Code, it is hereby ordered that all divisions of this department may exchange any or all data or other information which this department may have before it, other than that secured from the federal government or from som…

ther PDF: Pursuant to the provisions of section 5703.40 of the Revised Code, the department of taxation under the jurisdiction of the tax commissioner may exchange, as authorized by law, information with the federal government and its instrumentalities. Last updated September 9, …

ther PDF: All existing rules, regulations, information releases, bulletins, directives and orders of the tax commissioner, with respect to all taxes and assessments administered and supervised by the commissioner, remain in full force and effect until modified, amended or rescind…

ther PDF: (A) (1) The tax commissioner will prescribe a form that will be used to submit information regarding the Ohio tax circumstances of the corporation under division (I) of section 1701.86 of the Revised Code.(2) If a taxpayer desires to obtain a certificate of tax clearanc…

ther PDF: Pursuant to division (B) of section 5709.21 of the Revised Code, the tax commissioner hereby prescribes the manner and form of applying for the certification of exempt facilities under sections 5709.20 to 5709.27 of the Revised Code.(A) Application for certification of …

ther PDF: (A) As used in this rule:(1) "Excise tax" means any excise tax, fee, or charge administered by the tax commissioner, including any applicable interest, penalty, or additional charge for failure to timely report or pay such tax, fee, or charge.(2) "Final tax liability" m…

ther PDF: As used in this rule, "opinion" means an opinion of the tax commissioner as provided for in section 5703.53 of the Revised Code.(A) A taxpayer requesting an opinion must:(1) Submit the request in writing;(2) Request an "opinion of the tax commissioner";(3) State all fac…

ther PDF: (A) Pursuant to section 5703.056 of the Revised Code, a delivery service company can request to have a delivery service authorized for use to deliver tax payments or tax documents to the tax commissioner, treasurer of state, or the board of tax appeals. "Delivery servic…

ther PDF: (A) As used in this rule and as used in division (I) of section 5703.05 of the Revised Code:(1) "Absence" means a period of time declared in writing as such by the commissioner during which the commissioner is away from the office of commissioner and the commissioner as…

ther PDF: (A) As used in this rule:(1) "IRS" means the internal revenue service.(2) "IRS Publication 1345" or "IRS Publication 4163" means the version as of the most recent effective date of section 5701.11 of the Revised Code.(3) "Authorized IRS e-file provider" has the same mea…

ther PDF: All corporate surety companies that write motor vehicle fuel tax bonds for Ohio shall furnish, upon request, a certificate of compliance issued by the department of insurance. Last updated March 10, 2026 at 8:08 AM Authorized By: 5703.05 Amplifies: 5735.03 Five Year Rev…

ther PDF: (A) Each claim for refund of motor vehicle fuel tax filed pursuant to sections 5735.14 and 5735.142 of the Revised Code, shall be supported by evidence of purchase of such fuel. The evidence of purchase shall be made by the seller of the fuel and shall specify:(1) The n…

ther PDF: (A) A user of motor vehicle fuel upon which the Ohio tax has been paid may make application for a reimbursement of the tax for such motor vehicle fuel used by the user in another state on which a tax is paid for such usage. The application shall be made on a refund form…

ther PDF: (A) Except as provided in paragraph (B) of this rule, each dealer, transporter, terminal operator and exporter required to file a motor fuel tax report shall file such report and remit any required payment of the tax liability as follows:(1) The reports shall be filed e…

ther PDF: (A) Pursuant to section 5735.024 of the Revised Code, each monthly aviation fuel dealer report filed with the tax commissioner will contain the following information:(1) The seller's name and address;(2) The seller's tax identification number (FEIN/SSN) and Ohio motor f…

ther PDF: (A) As used in this rule:(1) (a) "Primary records" include:(i) Driver's trip reports;(ii) Vehicle trip reports;(iii) Electronic logging device reports; (iv) Daily dispatch sheets; (v) Driver's daily logs;(vi) Global position system (GPS) reports for each vehicle, which …

ther PDF: Pursuant to section 5728.03 of the Revised Code:(A) An operator of a motor vehicle that is subject to section 5728.06 of the Revised Code, and that does not have an annual motor fuel use permit, may be issued a fuel use tax single-trip permit through either the Ohio bus…

ther PDF: Pursuant to section 5703.12 of the Revised Code and the "International Registration Plan" adopted pursuant to division (A) of section 4501.02 of the Revised Code:(A) A person who receives international registration plan audit findings from the tax commissioner may prote…

ther PDF: (A) Except as provided in paragraph (B) of this rule, each taxpayer required to file an "International Fuel Tax Agreement" (IFTA) tax return shall file such return and remit payment of the tax liability as follows:(1) The returns shall be filed electronically by using t…

ther PDF: Whenever the tax commissioner finds that a wholesale or retail dealer is advertising, offering to sell, or selling cigarettes at a price in violation of the provisions of section 1333.11, et seq. of the Revised Code, a written notice will be sent to such dealer by certi…

ther PDF: Any machine designed to affix heat applied decalcomania stamps, or any other device, as approved by the tax commissioner, may be used in lieu of hand application of heat applied decalcomania stamps to evidence payment of the taxes levied in sections 5743.02, 5743.021, 5…

ther PDF: (A) Cigarette tax stamps, or other means of identification, as authorized by the tax commissioner, may be sold to a licensed wholesale cigarette dealer on thirty-day credit periods upon written application together with a bond in the amount of the aggregate net tax valu…

ther PDF: The discount on sales of cigarette tax stamps to licensed wholesale dealers shall be one and eight-tenths per cent of the tax value thereof, irrespective of the amount of such sales. Last updated November 19, 2025 at 11:49 AM Authorized By: 5703.05 Amplifies: 5743.03, 5…

ther PDF: In addition to the power to revoke any cigarette dealer's license the department of taxation may, by final determination, after ten days' notice to any licensed wholesale cigarette dealer, deny such dealer the right to any discount in the further purchase of cigarette t…

ther PDF: With respect to packages containing any number of cigarettes for which tax indicia are not available, the taxes levied by sections 5743.02, 5743.021 and 5743.024 of the Revised Code shall be paid to the department of taxation on or before the tenth day of each month on …

ther PDF: In case cigarettes or the packages containing them are perforated so that each cigarette may be conveniently cut into two or more parts so as to make two or more cigarettes, the number of cigarettes in such packages for the purpose of taxation shall be the number as tho…

ther PDF: All cigarette vending machine owners or operators, upon request, have a duty to report under oath to the department of taxation the number and location of cigarette vending machines owned, operated or controlled by said owners, operators or controllers, in use or in sto…

ther PDF: Railroad companies operating dining and club car service within this state are permitted to traffic in cigarettes at retail sale by securing a retail cigarette license in the county where the headquarters of such dining and club car service is established in the state, …

ther PDF: Prior to shipment or delivery of cigarettes to any person in Ohio for the use of any manufacturer's agent or representative, cigarette manufacturers shall notify the department of taxation in writing, in advance of the shipment or delivery, giving information as to the …

ther PDF: (A) (1) As used in this rule:(a) "Unstamped cigarettes" means packages of cigarettes that do not bear an Ohio cigarette tax stamp.(b) "Sale" has the same meaning as in division (D) of section 5743.01 of the Revised Code and includes delivery or other distribution.(2) On…

ther PDF: (A) On or before the last day of the month, all licensed wholesale cigarette dealers that receive or cause to be received in this state cigarettes have a duty to file reports on a form and in a manner prescribed by the tax commissioner indicating the quantities of cigar…

ther PDF: (A) A wholesale dealer may make application for refund of cigarette tax previously paid by the dealer on unsaleable cigarettes returned to the manufacturer. Such application shall be made on a form prescribed by the tax commissioner, filed within the period prescribed b…

ther PDF: (A) The department of taxation may conduct an inventory of a licensed cigarette wholesale dealer's stock of cigarettes, cigarette tax stamps, and other means of identification, at any time during regular business hours, and then leave a copy of the inventory findings wi…

ther PDF: (A) As used in this rule:(1) "Dealer" means the holder of a current valid wholesale cigarette dealer's license issued pursuant to section 5743.15 of the Revised Code and who is authorized to purchase cigarette tax indicia from the department of taxation.(2) "Unstamped c…

ther PDF: (A) In addition to the power to revoke or suspend a wholesale cigarette dealer's license, the tax commissioner may suspend a dealer's right to any discount in the further purchase of cigarette tax stamps upon finding by the commissioner that the dealer has violated sect…

ther PDF: (A) (1) Cigarette manufacturers and cigarette importers will be required to make and deliver an application to the tax commissioner, which states the name of the applicant, the nature of the applicant's business, and any other information required by the commissioner. A…

ther PDF: (A) (1) As used in this rule, "sale" has the same meaning as in division (D) of section 5743.01 of the Revised Code and includes delivery or other distribution.(2) All persons dealing in sales of other tobacco products or vapor products, including persons dealing in sal…

ther PDF: (A) (1) Shipments of unstamped cigarettes between licensed cigarette wholesalers located in this state require the authorization of the tax commissioner. Such authorization shall be on a form prescribed by the commissioner for such purpose. Absent special circumstances,…