Ohio Administrative Code

ther PDF: (A) The following factors shall not be considered when determining an individual taxpayer's domicile under division (C) or (D) of section 5747.24 of the Revised Code:(1) The location of financial institutions in which the taxpayer has any accounts, including, but not li…

ther PDF: Pursuant to the authority granted under sections 5703.05 and 5703.059 of the Revised Code:(A) Except as provided in paragraph (B) of this rule, each person filing income tax withholding or school district income tax withholding returns under sections 5747.06 to 5747.072…

ther PDF: (A) As used in this rule:(1) "Bulk filer" means a payroll service provider or similar entity that is registered with the tax commissioner to transmit Ohio employer withholding returns via bulk file upload.(2) "Payroll service provider" means a third party that assists a…

ther PDF: (A) Since all sales of tangible personal property in this state are presumed to be subject to sales tax until the contrary is established, the burden of proof rests upon each vendor to show what part, if any, of their gross receipts from sales resulted from nontaxable s…

ther PDF: (A) As used in this rule, "exception" refers to sales for resale that are excluded from the definition of retail sale by division (E) of section 5739.01 of the Revised Code. "Exemption" refers to retail sales not subject to the tax pursuant to division (B) of section 57…

ther PDF: (A) A vendor, wholesaler, lessor, manufacturer, or other person who removes from inventory tangible personal property that was purchased without payment of sales or use tax on the basis that the tangible personal property was intended to be resold pursuant to division (…

ther PDF: (A) A transaction in which "tangible personal property is or is to be stored" under division (B)(9) of section 5739.01 of the Revised Code means transactions involving any keeping or holding of another's tangible personal property or any provision of space that is used …

ther PDF: (A) "Transportation service" means the provision of transportation wholly within the state of Ohio by means of a motor vehicle or aircraft with a driver or pilot.(1) Transportation service includes, but is not limited to, all of the following:(a) Intrastate transportati…

ther PDF: (A) (1) An application for refund of sales or use tax illegally or erroneously paid will be made on a form "ST AR Application for Sales/Use Tax Refund" and filed with the department in accordance with instructions thereon. The application may be filed by a vendor, selle…

ther PDF: (A) Section 5739.05 of the Revised Code authorizes the tax commissioner to grant a vendor one of the following types of authority.(1) Predetermined authority may be available to a vendor if such authority will improve compliance and increase efficiency in administering …

ther PDF: (A) If any sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle is claimed to be exempt from the sales or use tax levied by Chapters 5739. and 5741. of the Revised Code, the clerk of courts shall refuse to issue a certificate of title unless the appli…

ther PDF: (A) A vendor or seller may deduct from his gross sales an amount equal to the purchase price of merchandise returned and services rejected by his customers during the reporting period. The vendor or seller must refund to the customer or credit the customer's account wit…

ther PDF: (A) (1) If taxable merchandise is returned to the vendor in exchange for another item the vendor may, provided the vendor allows the customer the full purchase price of the item returned plus the applicable tax, either by credit or refund, record the net difference betw…

ther PDF: (A) Vendor's and seller's tax returns:(1) Vendors licensed under section 5739.17 of the Revised Code and sellers licensed under section 5741.17 of the Revised Code are required to file returns and remit the tax due each month unless the tax commissioner authorizes filin…

ther PDF: (A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard…

ther PDF: (A) For the purposes of this rule:(1) "Coupon" means a certificate, ticket, card, digital code or other document which entitles the bearer thereof to a specified discount on the purchase of tangible personal property, specified digital products, or services. Discounts m…

ther PDF: "Affiliated group" as used in Chapter 5739. and 5741. of the Revised Code has the same meaning as in division (B)(3)(e) of section 5739.01 of the Revised Code. In the case of a partnership, a general partner that has or controls at least a fifty per cent partnership int…

ther PDF: (A) A "conditional sale" is a transaction in which the vendor retains a security interest in the tangible personal property sold to insure fulfillment of one or more conditions before full ownership is granted to the consumer. A "layaway sale" is a conditional sale in w…

ther PDF: "Subscriber" as used in division (VV) of section 5739.01 of the Revised Code includes both residential and business customers. "Subscriber" does not include an AM or FM radio or television broadcast station, a cable television system, or a telecommunications or mobile t…

ther PDF: An "installment sale" is a sale in which the vendor agrees to accept payment of the price in two or more partial payments at intervals over a period of time. A "credit sale" is a sale in which the vendor agrees to accept payment of the price in minimum partial payments …

ther PDF: (A) Production or fabrication of tangible personal property for a consideration is included in the definition of "sale" and "selling," as defined in division (B) of section 5739.01 of the Revised Code, whether all or a portion of the materials are supplied by the person…

ther PDF: (A) For purposes of this rule, all purchases of tangible personal property are taxable, except those in which the purpose of the consumer is to incorporate the thing transferred as a material or a part into tangible personal property to be produced for sale by manufactu…

ther PDF: Persons engaged in the production of tangible personal property for sale by mining, may claim exemption when purchasing:(A) Machinery, equipment, or other personal property used or consumed principally in a mine or excavation for the extraction from the earth of a subst…

ther PDF: (A) The following definitions apply for the purposes of this Rule:(1) "Farming" means the occupation of tilling the soil to produce crops as a business and includes raising livestock, bees, or poultry, if the purpose is to sell such livestock, bees, or poultry, or the p…

ther PDF: (A) Household goods movers engaged in "highway transportation for hire" as defined by division (Z) of section 5739.01 of the Revised Code may claim the exemption provided for under division (B)(32) of section 5739.02 of the Revised Code on the purchase or lease of motor…

ther PDF: (A) If any sale of a watercraft, outboard motor, or personal watercraft is claimed to be exempt from the sales or use tax on the basis either of the intended use of the item by the purchaser in this state or of the sale being made to a church or nonprofit organization w…

ther PDF: (A) As used in this rule:(1) "Ancillary service" has the same meaning as in division (AA)(2) of section 5739.01 of the Revised Code.(2) "Internet access service" means a type of electronic information service, as that term is defined in division (Y)(1)(c) of section 573…

ther PDF: Sales of food to students only by a private, public or parochial school, college or university off the premises of such school when made by or under the direct control and supervision of such school shall be deemed to be within the exemption provided in division (B)(3) …

ther PDF: (A) As used in this rule:(1) "Newspaper" means an unbound publication bearing a title or name which is regularly published, at least as frequently as biweekly, and distributed from an established place of business to the general public primarily in a specific geographic…

ther PDF: Persons engaged in the business of furnishing space on poster panels, situated on real property owned or leased by them, for the purpose of displaying advertisements to the general public, are not vendors and the charges collected by them are not subject to the tax impo…

ther PDF: Where auction sales are conducted at regular or frequent intervals by the same person or persons, at a place of business subject to their control, the person or persons conducting such sales must procure a vendor's license and collect the tax regardless of whether the m…

ther PDF: Florists and nurserypersons are vendors and must procure a vendor's license and collect the tax on all sales of tangible personal property.In cases of sales of tangible personal property by one florist or nurserypersons to another florist or nurserypersons for the purpo…

ther PDF: (A) Morticians and funeral directors are the retailers of all items of tangible personal property and taxable services which must be separately stated in the billing and tax collected on the full selling price. Examples of such tangible personal property and services in…

ther PDF: The production of still photographs or prints, motion pictures, the developing of negatives, or the mounting of transparencies in frames to create slides, for a consideration, are sales. Unless the sale is otherwise exempted by law, the entire charge is subject to the s…

ther PDF: Persons engaged in selling, leasing, installing, maintaining, or repairing electric, neon, or other illuminated signs, where such sale or lease involves a transfer of title or possession or a license to use or consume such signs, are making retail sales and must collect…

ther PDF: Sales of tangible personal property to the superintendent of insurance of Ohio, the superintendent of financial institutions and the superintendent of building and loan associations of Ohio, in their capacities as liquidators of closed institutions under their respectiv…

ther PDF: (A) "Negative equity" is a term applied when a motor vehicle purchaser is trading in a vehicle with a current value that is less than the amount owed on the existing loan for that vehicle. For example, a customer trades in a motor vehicle to a dealer in connection with …

ther PDF: (A) Persons engaged in the business of retreading, recapping, or relugging of tires for consideration are deemed to be producing tangible personal property for sale by processing, as defined in rule 5703-9-20 of the Administrative Code. The taxability of tools and equip…

ther PDF: A person engaged in producing by photocopying, blueprinting, ozaliding, and other similar processes, copies of documents, drawings, photographs, prints, and like items, and transferring the copies so produced for a price charged to customers, is a vendor. Such transfers…

ther PDF: When tangible personal property is sold within the state and the vendor is obligated to deliver it to a point outside of the state, or to deliver it to a carrier or to the mails for transportation to a point outside of the state, the Ohio sales tax does not apply. Howev…

ther PDF: Persons engaged in the business of selling tangible personal property who are authorized, engaged or employed to sell tangible personal property belonging to another are the vendors of such tangible personal property and will be responsible for the proper collection and…

ther PDF: (A) A person engaged in the field of advertising or in the preparation of advertising matter who sells tangible personal property obtained from others or who produces tangible personal property for transfer to another for a consideration is a vendor with respect to such…

ther PDF: A person who, upon order of the owner of land or upon order of a building contractor or subcontractor, furnishes a septic tank for a building and delivers it by placing it in an excavation prepared by another, but does not connect the inlet of the tank to the building a…

ther PDF: Transactions which involve the transfer, for a consideration, of title or possession of books, manuals, bulletins, lists or similar materials providing current information or data on a particular subject which are furnished and/or supplemented on a continuing basis purs…

ther PDF: (A) In reporting gross sales and net taxable sales a vendor may exclude an amount equal to the sum of the vendor's bad debts arising from sales occurring on or after July 1, 1980 and charged off as uncollectible on the vendor's books during the sales tax reporting perio…

ther PDF: (A) A vendor who files a petition for reassessment pursuant to section 5739.13 of the Revised Code contesting the assessment of sales tax on sales for which the vendor obtained no valid exemption certificate and for which the vendor failed to establish that the sale was…

ther PDF: (A) As used in this rule:(1) "Automatic data processing" means:(a) Processing others' data, including all activities incident to processing of data such as keypunching, keystroke verification, rearranging, or sorting of previously documented data for the purpose of data…