Ohio Administrative Code

ther PDF: (A) For the purpose of classifying property for taxation, items of property devoted primarily to the general use of the land or buildings thereon are to be considered as real property and all other items of property including their foundations and all things accessory t…

ther PDF: Certain tangible property used in the oil, gas and water production industry shall be classified as real property or personal property as follows:General plant facilities(Common to general oil, gas and water production plants, separate units)(A) Real property(1) Land an…

ther PDF: Taxpayers engaged in any business, profession or occupation conducted for gain, profit or income on their own account, and taxpayers or fiduciaries returning for estates or beneficial owners engaged in any business, profession or occupation conducted for gain, profit or…

ther PDF: All taxpayers required by rule 5703-3-03 of the Administrative Code to file a balance sheet and make a return of taxable property used in business shall list such personal property as of the close of business of the last day of December. Last updated November 19, 2025 a…

ther PDF: (A) Tangible personal property used in business in this state must be returned, for purposes of the personal property tax, at its true value in money. The true value of depreciable tangible personal property is its book cost less book depreciation, unless the tax commis…

ther PDF: (A) To assist taxpayers in returning the true value of depreciable tangible personal property used in business in this state, as required by Chapter 5711. of the Revised Code and rule 5703-3-10 of the Administrative Code, and to assist in the efficient administration of…

ther PDF: (A) As used in this rule, "exhaustion method" means a procedure for valuing tangible personal property of a business in which the cost and accumulated depreciation reserves of furniture, fixtures, and machinery and equipment are shown on the taxpayer's books and records…

ther PDF: (A) (1) Division (B)(1) of section 5725.01 of the Revised Code defines "dealer in intangibles." Paragraphs (B) to (D) of this rule define "primarily" as used in section 5725.01 of the Revised Code. In addition to the primarily requirement defined in this rule, a person …

ther PDF: (A) Unless stated otherwise, terms not defined or clarified in this rule have the same meaning as in Chapter 3775., 5747., or 5753. of the Revised Code.(B) For purposes of the sports gaming receipts tax, "taxpayer" is defined in section 5753.01 as "a sports gaming propr…

For the purposes of administrative rules promulgated in accordance with sections 1347.15 and 5703.211 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 to copy…

For personal information systems, whether manual or computer systems, that contain 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-…

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…

The following federal statutes or state statutes 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 section 1347.15 of the Revised Code:(A) Soci…

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 department of taxation's exercise of its powers or duties, for which only employees of the agency may access confidential pe…

ther PDF: (A) Except as provided in paragraph (B) of this rule, the reporting person for each taxpayer shall file such return and remit payment of the tax liability as follows:(1) The returns shall be filed electronically using a means prescribed by the tax commissioner;(2) The p…

ther PDF: (A) Regarding the computation provided for in division (D) of section 5726.01 of the Revised Code, a "captive finance company" must derive at least seventy-five per cent of its gross income from the transactions listed in division (D) of section 5726.01 of the Revised C…

ther PDF: (A) When a person is no longer subject to the tax imposed by this chapter, the person shall notify the commissioner of this change in writing on a form prescribed by the commissioner available on the department of taxation's website or electronically in a manner prescri…

ther PDF: (A) Chapter 4727. of the Revised Code provides the following definition of a pawnbroker: "Pawnbroker" means a person engaged in the business of lending money on deposit or pledges of personal property, other than securities, printed evidence of indebtedness, titles, dee…

ther PDF: (A) Ohio's financial institutions tax ("FIT") has been designed based upon the following fundamental concepts: (1) The tax return will be reported on a consolidated basis at the highest level of ownership rather than on a separate entity basis.(2) The equity of the cons…

ther PDF: (A) The situsing concepts provided herein should be used in calculating the gross receipts for the apportionment factor.As used herein, unless the context otherwise requires:(1) "Billing address" means the location indicated in the books and records of the taxpayer on t…

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

ther PDF: (A) Pursuant to the authority granted under section 5736.12 of the Revised Code, the tax commissioner hereby promulgates a rule that establishes a record retention policy for purposes of the tax imposed under section 5736.02 of the Revised Code. Under section 5736.12 of…

ther PDF: (A) As authorized pursuant to division (G) of section 5736.09 of the Revised Code, the tax commissioner hereby prescribes sampling methods for the tax imposed under section 5736.02 of the Revised Code that the commissioner may use in lieu of a complete examination of re…

ther PDF: (A) Except as provided in paragraph (B) of this rule, each supplier subject to the tax imposed under section 5736.02 of the Revised Code shall file such return and remit payment of the tax liability as follows:(1) The returns shall be filed electronically by using the O…

ther PDF: (A) Except as provided in paragraph (B) of this rule, each person filing a replacement tire fee return shall file such return and remit payment of the fee electronically by using the Ohio business gateway as defined in section 718.01 of the Revised Code, or by any other…

ther PDF: (A) Except as provided in paragraph (C) of this rule, any taxpayer subject to municipal income taxation with respect to the taxpayer's net profit from a business or profession that uses the Ohio business gateway to file a municipal net profit tax return, an extension fo…

ther PDF: (A) As used in this rule:(1) "Agreement" means an agreement prescribed under division (H)(4) of section 715.691, division (F)(5) of section 715.70, division (G) of section 715.71, or division (F)(5)(c) of section 715.72 of the Revised Code, between the board of director…

ther PDF: (A) Except as otherwise provided in this paragraph, terms used in this rule have the same meaning as in sections 718.80 to 718.95 of the Revised Code. As used in this rule, "short taxable year" means a taxable year consisting of a period of less than twelve full months.…

ther PDF: (A) Any term used in this chapter and Chapter 3796. of the Revised Code for purposes of tax administration that is not otherwise defined has the same meaning as when used in a comparable context in Chapter 5739. of the Revised Code relating to sales and use taxes unless…

ther PDF: (A) (1) The tax commissioner will establish an adult-use marijuana tax account for each dispensary licensed by the department of commerce to sell adult-use marijuana.(2) The commissioner may cancel an adult-use marijuana tax account if the department of commerce notifie…

ther PDF: (A) Periodically, upon request of the department of commerce, the tax commissioner may examine the department of taxation's records for each licensee identified by the department of commerce to determine if the licensee is delinquent in filing any returns, submitting an…

ther PDF: For purposes of the administration of the tax levied under section 3796.40of the Revised Code, the text of divisions (A), (D), (E), and (F) of section 5739.12 of the Revised Code is hereby incorporated herein except that wherever the term "this chapter" appears in that …

ther PDF: For purposes of the administration of the tax levied under section 3796.40of the Revised Code or the tax levied by section 3780.22 of the Revised Code as that section existed prior to its repeal by Am. Sub. S.B. 56 of the 136th General Assembly, the following applies:(A…

ther PDF: The procedures prescribed by sections 5739.13 to 5739.16 of the Revised Code, including those governing the imposition of penalties and interest, apply to assessments for the tax levied under section 3796.40 of the Revised Code and the tax levied by section 3780.22 of t…

ther PDF: (A) If amounts due under Chapter 3796. of the Revised Code, Chapter 3780. of the Revised Code as that chapter existed prior to its repeal by Am. Sub. S.B. 56 of the 136th General Assembly, or rule 5703-43-04 of the Administrative Code are not paid on or before the day t…

ther PDF: (A) Each taxpayer will keep complete and accurate records of sales, together with a record of the tax collected on the sales, which will be the amount due under section 3796.40of the Revised Code and the amount due under section 3780.22 of the Revised Code as that secti…

ther PDF: (A) A penalty may be added to every amount assessed under section 3796.40of the Revised Code, or under section 3780.22 of the Revised Code as that section existed prior to its repeal by Am. Sub. S.B. 56 of the 136th General Assembly, or rule 5703-43-07 of the Administra…

ther PDF: Pursuant to section 3796.40 of the Revised Code and section 3780.22 of the Revised Code as that section existed prior to its repeal by Am. Sub. S.B. 56 of the 136th General Assembly, the tax commissioner will collect the tax consistent with Chapter 5739. of the Revised …

ther PDF: (A) As used in this rule, "felony" has the same meaning as in section 109.511 of the Revised Code.(B) For purposes of enforcing this chapter, Chapter 3796. of the Revised Code, and Chapter 3780. of the Revised Code as that chapter existed prior to its repeal by Am. Sub.…

ther PDF: (A) An application for refund under section 5747.11 of the Revised Code shall include any of the following:(1) An annual return, or amended annual return, filed pursuant to Chapter 5747. of the Revised Code to the extent that the facts and figures contained on such retu…

ther PDF: (A) Pursuant to division (F) of section 5747.05 of the Revised Code, a taxpayer will provide the following documentation to substantiate the credits allowed under section 5747.05 of Revised Code:(1) For a nonresident credit claimed pursuant to division (A) of section 57…

ther PDF: (A) "Estimated gross income from farming" and "estimated gross income from fishing" have the same meaning as they are used in sections (b)(2) and (3) of 26 CFR 1.6073-1 as of the most recent effective date of section 5701.11 of the Revised Code.(B) In lieu of the estima…

ther PDF: (A) (1) Any term used in this rule has the same definition as in section 5747.01, 5733.40, or 5747.38 of the Revised Code, or if undefined in those sections, when used in a comparable context in Chapter 5747. of the Revised Code.(2) The term "unextended due date" means …

ther PDF: Pursuant to the authority granted under division (B) of section 5747.18 of the Revised Code, Ohio employers and employees shall utilize Ohio form IT-4 for the purposes of the withholding required under section 5747.06 of the Revised Code.(A) The employee must include th…

ther PDF: Any returns required to be filed pursuant to Chapter 5747. of the Revised Code shall not be open to inspection, except upon proper judicial order or upon application by a requesting authority which is lawfully charged with the performance of duties requiring the inspect…

ther PDF: (A) In accordance with division (A) of section 5747.01 of the Revised Code, a taxpayer may generally deduct, to the extent included in federal adjusted gross income, the amount of:(1) Disability benefits received pursuant to a disability plan if the benefit payment is c…

ther PDF: (A) (1) Pursuant to section 5747.04 of the Revised Code, individual taxpayers shall indicate the Ohio school districts in which the taxpayers resided during the taxable year when filing their returns pursuant to section 5747.08 of the Revised Code.(2) Taxpayers shall in…