Ohio Administrative Code

ther PDF: (A) (1) After providing the tax commissioner with at least sixty-five days notice, county and transit authority sales and use tax rate changes adopted on or after January 1, 2004 shall become effective only at the beginning of a calendar quarter, i.e., January first, Ap…

ther PDF: (A) (1) Charges by the vendor or seller for preparation and delivery to a location designated by the consumer of taxable tangible personal property or of a taxable service, including charges for transportation, shipping, postage, handling, crating, and packing, are defi…

ther PDF: (A) The effective date of any sales or use tax rate change shall apply to sales of services with a billing period starting before and ending after the statutory effective date as follows:(1) For a rate increase, the new rate shall apply to the first billing period start…

ther PDF: (A) In compliance with section 328 of the "Streamlined Sales and Use Tax Agreement," the tax commissioner will provide a taxability matrix as required by the governing board. The entries into the matrix will be provided and maintained in a downloadable database in a for…

ther PDF: (A) In the case of a state sales and use tax rate change where the effective date of the rate change is less than thirty days after the legislation adopting the rate change is enacted, a vendor or seller who has erroneously collected tax at the preceding rate will not b…

ther PDF: (A) The tax commissioner shall review software submitted to the streamlined sales tax governing board for certification as a certified automated system ("CAS") under Section 501 of the "Streamlined Sales and Use Tax Agreement" ("SSUTA"). Such review shall include a revi…

ther PDF: The provisions of division (B) of section 5739.03 of the Revised Code and division (E) of section 5741.02 of the Revised Code that relieve a vendor or seller of liability for sales or use tax on transactions where the consumer has provided the vendor or seller with a fu…

ther PDF: No purchaser shall be held liable for unpaid state or local sales or use tax, interest, or penalty in the following circumstances:(A) The purchaser's vendor, seller, or certified service provider relied on erroneous data provided by the state on tax rates, boundaries, t…

ther PDF: (A) As used in this rule:(1) "Computer software maintenance contract" means a contract that obligates a vendor or seller of computer software to provide a customer with future updates or upgrades to computer software, support services with respect to computer software o…

ther PDF: (A) Every person required to file a return pursuant to division (B) of section 5741.12 of the Revised Code shall file the return electronically using the Ohio business gateway, as defined in section 718.01 of the Revised Code or any other electronic means prescribed by …

ther PDF: (A) As used in this rule:(1) "Physical fitness facility service" means all transactions by which a membership is granted, maintained, or renewed, including initiation fees, membership dues, renewal fees, monthly minimum fees, and other similar fees and dues, by a physic…

ther PDF: (A) (1) For the purposes of Chapters 5739. and 5741. of the Revised Code and this rule, all purchases of tangible personal property are taxable, except those in which the purpose of the consumer is to use or consume the thing transferred directly in the production of cr…

ther PDF: (A) For the purposes of divisions (M) and (N) of section 5739.01 of the Revised Code, a "sleeping accommodation" is an individual room set aside for purposes of sleeping. A cabin, house, or any other stand-alone structure can be a sleeping accommodation if it is rented …

(A) The board of tax appeals shall hereinafter be referred to as the "board." The office of the board shall be at Columbus, Ohio and shall be open every day for the transaction of business from eight a.m. to five p.m., Saturday, Sunday and legal holidays excepted.(B) The board sh…

(A) Notices of appeal to the board shall be filed in accordance with the applicable statute.(B) In any proceeding before the board, a person who is a party to an appeal may appear on his or her own behalf. Other than appeals which proceed through the board's small claims docket, …

(A) The board's preferred method of filing is through its electronic filing system.(B) Definitions(1) "Electronic filing system" means the system made available by the board to receive, process, and store data associated with appeals.(2) "Submit" means to send to the board throug…

(A) Entries of appearance of counsel in any appeal shall be filed with the board. Such appearance may be effected by the signing of the notice of appeal.(B) Any party entitled to participate in an appeal as an appellee shall enter an appearance with the board within twenty-one da…

(A) An appeal shall be commenced with the filing of a notice of appeal within the time and manner prescribed by law. The board's preferred method of filing is through its electronic filing system.(B) The notice of appeal should set forth the name, address, telephone number, fax n…

(A) A copy of all motions or pleadings, briefs, papers and other documents filed with the board subsequent to the notice of appeal shall be served upon the counsel of record or the parties, if not represented by counsel, at the time of filing.(B) All motions or pleadings, briefs,…

(A) The board presumes that no hearing is required in any appeal unless scheduled pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument shall be presen…

(A) The board's small claims docket allows parties to resolve minor disputes quickly, inexpensively, and fairly, without requiring a formal hearing or the services of an attorney. Appeals assigned to the small claims docket are informal and wide latitude is granted to the board i…

When appeals involving common questions of law or fact are pending, the board, upon the timely motion of any party showing good cause therefor, or upon its own motion, may consolidate the appeals for hearing and other appropriate purposes, and may take such action governing the p…

(A) Within forty-five days of the filing of a notice of appeal, the board of revision, tax commissioner, county auditor, municipal board of appeal, or director of development services, as appropriate, shall certify to the board a transcript of the record of the proceedings before…

(A) The board may delegate to its attorney examiners the authority to issue interim procedural orders. Said orders have the same force and effect as any order issued by the board. A party may, by written motion, seek the reconsideration by the board of the interim order. A motion…

(A) Where parties agree early in the proceedings that a hearing is not necessary, discovery deadlines and disclosures in the applicable case management schedule may be rendered moot. Discovery may be permitted by deposition upon oral examination or written questions; written inte…

(A) Legal Memoranda Requirements(1) Motions shall be filed within the deadlines set in the case management schedule. All motions shall be accompanied by a memorandum in support, which shall include a statement of the grounds, with citation to authorities relied upon. The memorand…

(A) Upon written request of any party or by action of the board through a member, the secretary or its attorney examiners, subpoenas may be issued to compel the attendance of witnesses and the production of books, accounts, papers, records, documents, and testimony. If any party …

(A) Failure to comply with the rules contained in agency 5717 of the Administrative Code, including the deadlines set by the appeal's case management schedule pursuant to rule 5717-1-07 or rule 5717-1-08 of the Administrative Code, or an order of the board may result in any of th…

(A) The purpose of hearings before the board is to allow for the presentation of new evidence. Appeals will be decided upon the record developed before the lower tribunal unless a party requests a hearing and presents new evidence. The board, as required by statute or at its disc…

(A) If a hearing is not scheduled, all parties shall file briefs on or before the deadline established by the board. Briefs shall not exceed fifteen pages, excluding attachments. (B) If a hearing is scheduled, parties are highly encouraged to file pre-hearing briefs. Pre-hearing …

(A) The board may dismiss an appeal upon the filing of an appellant's voluntary dismissal at any time prior to the commencement of the hearing. After commencement of the hearing, a dismissal may be granted with the consent of all of the parties and the approval of the board. The …

The board may journalize an order determining an appeal upon the record or dismissing an appeal when the appellant fails to appear at a merit hearing scheduled at the appellant's request and fails to notify the board in advance of the waiver of its right to appear at a hearing. L…

Amendments to a final order, arising out of an oversight, error or omission, may be made by the board or on the motion of any party. Last updated October 22, 2025 at 11:56 AM Authorized By: 5703.02 Amplifies: 5703.02 Five Year Review Date: 9/3/2030 Prior Effective Dates: 3/1/1996

(A) The board strongly encourages all parties to voluntarily engage in settlement discussions and attempt to reach voluntary agreement of pending appeals. Such settlement discussions among parties may occur without board involvement throughout the time that an appeal pends before…

(A) The board shall hold regular meetings to conduct its official business of a non-adjudicatory nature at the designated time and place at the call of the chairperson of the board. The board shall provide at least twenty-four hours advance notice, excluding weekends and state ho…

For purposes of Chapter 5902-1 of the Administrative Code:(A) Training and education curricula for the accreditation of county veterans service officers shall be determined by the director of the Ohio department of veterans services or the director's designee, in consultation wit…

(A) In order to be recertified, county veterans service commissioners shall earn annually no fewer than five credits per calendar year. Additional credits or training may be required at the discretion of the director of the Ohio department of veterans services. The director, or t…

(A) Minimum qualifications for hiring veterans service officers:(1) Shall be a veteran with an honorable discharge/separation;(2) Shall be a high school graduate or equivalent;(3) Shall satisfactorily complete a background investigation by a local law enforcement agency.(B) Hirin…

In order to hold the position of a county veterans service officer, an individual shall be accredited by the Ohio department of veterans services within eighteen months of being hired. The department of veterans services shall certify an individual's accreditation to the United S…

(A) County veterans service officers shall earn no fewer than five credits per calendar year beginning in the first full calendar year of employment following their accreditation by the Ohio department of veterans services. Additional credits or training may be required at the di…

(A) The director of the department of veterans services, at their discretion, shall promptly investigate allegations of incompetence, misfeasance, malfeasance, nonfeasance, and unethical behavior on the part of a veterans service commissioner for purposes of determining whether s…

(A) The director of the department of veterans services, at their discretion, shall promptly investigate allegations of incompetence, misfeasance, malfeasance, nonfeasance, and unethical behavior on the part of a veterans service officer for purpose of determining whether such of…

(A) The veterans advisory committee, established by the director of the department of veterans services in accordance with section 5902.02 of the Revised Code, will follow the Ohio open meeting laws as codified in section 121.22 of the Revised Code.(B) Each organization as specif…

(A) A high school diploma may be awarded to any living World War II, Korean conflict, or Vietnam conflict veteran, or posthumously to a living relative, who left a public or non-public school located in any state prior to graduation in order to serve in the armed forces of the Un…

For the purposes of administrative rules promulgated in accordance with section 1347.15 of the Revised Code to regulate employee access to confidential personal information within the department of veterans services, hereafter referred to as "the agency," the following definition…

For personal information systems, whether manual or computer systems, that contain confidential personal information, the agency shall do the following:(A) Personal information systems of the agency are managed on a "need-to-know" basis whereby the information owner determines th…

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 veterans services' exercise of its powers or duties, for which only employees of the agency may access confide…