Ohio State Register

5703-23-02 Payment of additional horseracing tax — No Change (No Change)

Nov 17, 2025

5703-9-14 Sales and use tax; construction contracts; exemption certificates — Final File (Amendment)

Nov 3, 2025

5703-9-10 Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title — Final File (Amendment)

Nov 3, 2025

5703-9-03 Sales and use tax; exemption certificate forms — Final File (Amendment)

Nov 3, 2025

5703-15-22 Sale of unstamped cigarettes between licensed cigarette wholesalers — No Change (No Change)

Oct 28, 2025

5703-15-21 Sale of other tobacco products or vapor products between licensed other tobacco product or vapor product distributors — No Change (No Change)

Oct 28, 2025

5703-15-18 Suspension of discount for selling cigarettes below cost — No Change (No Change)

Oct 28, 2025

5703-15-09 Tax rate on long cigarettes capable of being cut into parts — No Change (No Change)

Oct 28, 2025

5703-15-08 Sales of packages of cigarettes for which tax indicia are not available — No Change (No Change)

Oct 28, 2025

5703-15-06 Denial of discount in stamp purchases — No Change (No Change)

Oct 28, 2025

5703-15-05 Discount on sales of tax stamps — No Change (No Change)

Oct 28, 2025

5703-15-02 Notice relative to license revocation proceeding — No Change (No Change)

Oct 28, 2025

5703-15-20 Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers and importers — Original File (Amendment)

Oct 28, 2025

5703-15-04 Sales of stamps on credit — Original File (Amendment)

Oct 28, 2025

5703-15-03 Use of stamp applying machines or other devices — Original File (Amendment)

Oct 28, 2025

5703-33-01 Electronic filing of annual or estimated tax reports and tax payments — Original File (Amendment)

Oct 27, 2025

5703-29-20 Situsing receipts from periodic payments for mobile property — No Change (No Change)

Oct 27, 2025

5703-29-09 Option for quarterly taxpayers to make estimated payments — Original File (Amendment)

Oct 27, 2025

5703-33-03 Notification of change in ownership or applicability of chapter — Original File (Amendment)

Oct 27, 2025

5703-33-01 Electronic filing of annual or estimated tax reports and tax payments — Original File (Amendment)

Oct 27, 2025

5703-25-20 Procedure for valuation of federally subsidized residential rental property — Final File (New)

Oct 8, 2025

5703-7-10 Withholding on supplemental compensation for Ohio individual income tax purposes — Original File (Amendment)

Oct 7, 2025

5703-7-03 Documentation to support a taxpayer's joint filing and residency credits — Original File (Amendment)

Oct 7, 2025

5703-3-03 Filing of balance sheets; effect of repeal and reduction of listing percentage — Original File (Amendment)

Oct 7, 2025

5703-7-08 Deduction of disability and survivorship benefits — No Change (No Change)

Oct 7, 2025

5703-7-07 Requirements for requesting inspection of income tax returns — No Change (No Change)

Oct 7, 2025

5703-7-06 Personal income tax form required for withholding purposes — No Change (No Change)

Oct 7, 2025

5703-3-04 Dates for listing taxable personal property — No Change (No Change)

Oct 7, 2025

5703-3-02 Oil, gas and water production plants — No Change (No Change)

Oct 7, 2025

5703-3-01 Property excepting oil, gas and water production plants — No Change (No Change)

Oct 7, 2025

5703-25-20 Procedure for valuation of federally subsidized residential rental property — Withdraw Final (New)

Oct 7, 2025

5703-25-20 Procedure for valuation of federally subsidized residential rental property — Final File (New)

Oct 6, 2025

5703-17-02 Beer and malt beverage taxpayers to file and pay tax electronically — To Be Refiled (New)

Sep 26, 2025

5703-19-02 Wine and mixed beverage taxpayers to file and pay tax electronically — To Be Refiled (New)

Sep 26, 2025

5703-13-04 Single-trip permits — To Be Refiled (Amendment)

Sep 11, 2025

5703-13-07 "International Fuel Tax Agreement" taxpayers must file and pay electronically — To Be Refiled (Amendment)

Sep 11, 2025

5703-25-01 Public notice of any proposed change in rules — To Be Refiled (Rescission)

Sep 11, 2025

5703-33-06 General situsing provision — No Change (No Change)

Sep 4, 2025

5703-33-05 Reporting of total equity capital — No Change (No Change)

Sep 4, 2025

5703-33-04 Pawn shops and pawnbrokers — No Change (No Change)

Sep 4, 2025

5703-33-02 Captive finance companies — No Change (No Change)

Sep 4, 2025

5703-25-20 Procedure for valuation of federally subsidized residential rental property — Refile (New)

Sep 4, 2025

5703-9-14 Sales and use tax; construction contracts; exemption certificates — Original File (Amendment)

Aug 27, 2025

5703-9-10 Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title — Original File (Amendment)

Aug 27, 2025

5703-9-03 Sales and use tax; exemption certificate forms — Original File (Amendment)

Aug 27, 2025

5703-9-62 Physical fitness facilities — No Change (No Change)

Aug 27, 2025

5703-9-12 Exchanged merchandise — No Change (No Change)

Aug 27, 2025