Ohio Administrative Code

ther PDF: For the purpose of this rule, "bottled" wine or mixed beverage is deemed to be that beverage which has been placed in the bottle or other container in which it will be sold or distributed to the ultimate consumer.If wine is bottled in this state in an internal revenue b…

ther PDF: (A) Except as provided in paragraph (C) of this rule, each permit holder required to file a daily horseracing tax report shall file such report and remit payment of the tax liability pursuant to section 3769.103 of the Revised Code as follows:(1) For each racing day, th…

ther PDF: (A) Within ten days after the close of a racing meeting, the permit holder shall prepare and transmit to the tax commissioner a final report, on a form prescribed by the tax commissioner, showing the total amount wagered during the racing meeting and any other informati…

ther PDF: (A) In addition to other notification procedures prescribed by law, notice of the proposed adoption, amendment, or rescission of any rule of the department of taxation under Chapter 5703-25 of the Administrative Code shall be given as provided in this rule.(B) Notice un…

ther PDF: As used in rules 5703-25-05 to 5703-25-17 of the Administrative Code:(A) "True value in money" or "true value" means one of the following:(1) The fair market value or current market value of property and is the price at which property should change hands on the open mar…

ther PDF: (A) "True value in money" will be determined, in the first instance, by the county auditor as the assessor of real property in the county on consideration of all facts tending to indicate the current or fair market value of the fee simple estate, as if unencumbered of p…

ther PDF: (A) Each general reappraisal of real property in a county will be initiated by an entry and order of the tax commissioner directed to the county auditor of the county concerned which will specify the time for beginning and completing the appraisal as provided by section…

ther PDF: (A) Before commencing the appraisal, reappraisal, or revaluation of real property for the tax purposes in connection with a sexennial reappraisal, triennial update, or for annual maintenance each county auditor is required to appoint and employ the experts, deputies, cl…

Each county auditor shall adopt a system of currently maintained property records for each lot, tract or parcel of real property in the county of the auditor's jurisdiction as provided in section 5713.03 of the Revised Code. Such property records shall be in either sheet, card, o…

ther PDF: (A) As required by section 5713.041 of the Revised Code, the county auditor shall classify each parcel of taxable real property in the county into one of the two following classifications, which are:(1) Residential and agricultural land and improvements;(2) All other ta…

ther PDF: (A) General - All land shall be appraised at its true value in money as of tax lien date of the year in which the appraisal or update of values is made. In arriving at the true value in money the county auditor shall consider, along with other factors, not only the pres…

ther PDF: (A) General - The true value of improvements may be determined by either the market data, income or cost approach. Regardless of the approach used the total of the depreciated value of the improvements to land and the "true value" of the land should be the "true value" …

ther PDF: (A) Following the initial inspection and extension of true values on the property record card, and prior to submitting the returns to the county board of revision as required by section 5715.16 of the Revised Code, each parcel of real property will be reviewed by compet…

ther PDF: The following shall be on file in the county auditor's office and open for public inspection during regular office hours after completion of the reappraisal:(A) One set of all tax maps showing land unit prices.(B) One set of depth and other land price schedules.(C) One …

ther PDF: (A) Procedure after sexennial reappraisal:(1) After the appraisal is completed the county auditor will total the "true value in money" of land, building and total of agricultural, industrial, commercial and residential property in each taxing district, and will prepare …

ther PDF: (A) Real property that is not intended primarily for use in a business activity shall qualify for a partial exemption from real property taxation pursuant to section 319.302 of the Revised Code. For purposes of this partial exemption, "business activity" includes all us…

ther PDF: (A) Definitions related to the valuation methodology of federally subsidized residential rental property:(1) "Adjusted capitalization rate" means the capitalization rate plus the tax additur to account for the millage rate for the specific subject parcel, less a 1% inve…

ther PDF: As used in rules 5703-25-30 to 5703-25-36 of the Administrative Code, the following definitions shall apply unless the context requires otherwise:(A) Statutory definitions: The following terms are as defined in section 5713.30 of the Revised Code.(1) "Land devoted exclu…

ther PDF: (A) Section 5715.01 of the Revised Code requires the tax commissioner to adopt, prescribe and promulgate rules that shall:"... prescribe the method for determining the current agricultural use value of the land devoted exclusively to agricultural use, which method shall…

ther PDF: (A) An agricultural advisory committee shall be created to annually advise the tax commissioner on economic, technological and other current developments that might be considered in the determination of agricultural land values as defined in these rules. The membership …

(A) The annual "Current Agricultural Use Value Of Land Table Or Tables" to be prescribed by the tax commissioner shall be calculated and prepared by the capitalization of the typical net income before real property and income taxes from agricultural products assuming typical mana…

ther PDF: (A) After the county auditor has determined that the application or amended application for the auditor to value land at its agricultural use, filed as provided by sections 5713.31 and 5713.38 of the Revised Code is complete and the information thereon is correct the au…

ther PDF: In counties that have completed a sexennial reappraisal of real property for taxable purposes in 1972 or later the agricultural use land taxable value shall be the same percentage of agricultural use land value as that prescribed by rule 5703-25-06 of the Administrative…

ther PDF: (A) Rules 5703-25-30 to 5703-25-36 of the Administrative Code shall be applied in valuing and assessing land that has qualified to be valued at the current value such land has for agricultural use under the provisions of sections 5713.30 to 5713.38 of the Revised Code f…

ther PDF: (A) As used in rules 5703-25-45 to 5703-25-49 of the Administrative Code:(1) "Tax reduction factor" means the percentage reduction in each real property tax levy of each taxing unit for each class of real property for which a reduction is required and computed under sec…

ther PDF: As used in this rule and rule 5703-25-47 of the Administrative Code, "composite tax reduction factor" means the total percentage reduction in the taxes charged against each tract, lot, or parcel in a given class of real property located in a given taxing district provid…

ther PDF: For the purpose of ascertaining the net amount of taxes collected for each particular tax levy, pursuant to section 319.451 of the Revised Code, the county auditor shall use the tax reduction factors certified under paragraph (B)(1) of rule 5703-25-46 of the Administrat…

ther PDF: (A) (1) If the commissioner is unable to certify a tax reduction factor for either class of real property in a taxing unit located in more than one county by the last day of November because the information required under division (G) of section 319.301 of the Revised C…

ther PDF: The tax commissioner shall include emergency school levies authorized by the voters prior to January 1, 1985, as current expenses of a school district in making the computations required under paragraph (E) of rule 5703-25-45 of the Administrative Code for tax years 198…

ther PDF: (A) Allowable expenditures from the real estate assessment fund include the costs incurred by the county auditor described in paragraph (B) of this rule and, at the discretion of the county auditor, the costs incurred by the county auditor described in paragraph (C) of …

ther PDF: (A) Under division (F) of section 5713.01 of the Revised Code, any contract for goods or services related to the auditor's duties as assessor, except those for the professional services of an appraiser, shall be awarded pursuant to the competitive bidding procedures set…

ther PDF: As used in this rule:(A) "Taxpayer information" includes the following information regarding a taxpayer for each taxable year:(1) The taxpayer's name, address, and federal employer identification number;(2) The taxpayer-reported Ohio net income pursuant to section 5745.…

ther PDF: (A) Consolidated elected and combined taxpayer groups under sections 5751.011 and 5751.012 of the Revised Code are required to file as one taxpayer if persons in the group meet certain requirements. One of those requirements is that the persons have a specified portion …

ther PDF: (A) As authorized pursuant to division (G) of section 5751.09 of the Revised Code, the tax commissioner hereby prescribes sampling methods for the commercial activity tax that the commissioner may use in lieu of a complete examination of records. The sampling methods in…

ther PDF: (A) As used in this rule, "exclusion amount" has the same meaning as in section 5751.01 of the Revised Code . (B) (1) A consolidated elected taxpayer group is formed by an election pursuant to section 5751.011 of the Revised Code. To make the election, the group needs t…

ther PDF: (A) Except as provided in paragraph (B) of this rule, each person required to file a commercial activity tax return shall file such return and remit payment of the tax liability as follows:(1) The returns shall be filed electronically by using the Ohio business gateway …

ther PDF: (A) This rule provides the circumstances when a taxpayer/purchaser will be required to include the value of property that is transferred into this state within one year from the receipt of the property outside of this state pursuant to section 5751.013 of the Revised Co…

ther PDF: (A) This rule provides the procedure that a member of a combined taxpayer group under section 5751.012 of the Revised Code needs to follow to file as a separate taxpayer and not as part of the combined group.(B) (1) A member that is not the reporting person of a combine…

ther PDF: (A) Division (B) of section 5751.05 of the Revised Code allows the tax commissioner to grant written approval for a calendar quarter taxpayer to use an alternative reporting schedule or estimate the amount of tax due for the calendar quarter if the taxpayer demonstrates…

ther PDF: (A) Division (A) of section 5751.01 of the Revised Code defines "person" for purposes of the commercial activity tax. The definition excludes nonprofit organizations. This rule defines a "nonprofit organization."(B) Solely for purposes of the commercial activity tax, "n…

ther PDF: (A) An "agent" is defined in division (N) of section 5751.01 of the Revised Code to include a person authorized by another to act on its behalf to undertake a transaction for the other. In certain circumstances, portions of the amounts received by a person defined as an…

ther PDF: (A) For purposes of the commercial activity tax, "cash discounts" (i.e., reductions in gross revenue) are excluded from a taxpayer's "gross receipts" pursuant to division (F)(2)(bb) of section 5751.01 of the Revised Code.(B) For purposes of this rule, "cash discounts" i…

ther PDF: (A) Pursuant to division (I) of section 5751.01 of the Revised Code, a person is deemed to have "bright-line presence" in Ohio for purposes of the commercial activity tax if the person meets one of the five tests listed in that section, one being that the person has pro…

ther PDF: (A) Pursuant to division (F)(2)(z) of section 5751.01 of the Revised Code, "gross receipts" excludes "qualifying distribution center receipts." Section 5751.40 of the Revised Code defines "qualifying distribution center receipts" and other terms used in that definition.…

ther PDF: (A) In general, gross receipts from services are sitused to Ohio in the proportion that the purchaser's benefit in Ohio with respect to what was purchased bears to the purchaser's benefit everywhere with respect to what was purchased. Except as otherwise set forth in th…

ther PDF: (A) Pursuant to the authority granted under section 5751.12 of the Revised Code, the tax commissioner hereby promulgates a rule that establishes a record retention policy for purposes of the commercial activity tax. Under that section, the commissioner may identify cert…

ther PDF: (A) Consolidated elections, generally.(1) For purposes of the commercial activity tax, a group of two or more persons may elect under section 5751.011 of the Revised Code to be in a consolidated elected taxpayer group that includes all persons that are at least fifty pe…