reglab/statecodes huggingface dataset:
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-31 - Florists

Current through all regulations passed and filed through July 1, 2024
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 purpose of propagation or
				resale, the tax does not apply.
The tax shall be collected on orders taken by an Ohio florist
				or nurserypersons to be assigned
				to a second florist or nurserypersons, whether the delivery is to be made
				within or without the state. A florist or nurserypersons
				making deliveries pursuant to  orders received from another florist or
				nurserypersons, shall not collect the tax regardless
				of whether the florist or nurserypersons forwarding the order is within or
				without the state of Ohio.
The general situsing provisions found
				in section 5739.033 of the Revised Code
				apply.
Effective: 9/23/2017
Five Year
				Review (FYR) Dates: 7/3/2017 and
				09/23/2022
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5739.02
Prior
				Effective Dates: 7/11/39
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-32 - Sales and use tax: funeral transactions

Current through all regulations passed and filed through July 1, 2024
(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 include, but
			 are not limited to:
(1) Clothing
(2) Vaults - All kinds
(3) Outside containers (except pine box
			 furnished with casket)
(4)
			 Flowers
(5) Caskets
(6) Urns or other containers for ashes from
			 cremation
(7) Limousine service if
			 entirely within Ohio
(8) Guest
			 books and prayer cards
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-33 - Photographers

Current through all regulations passed and filed through July 1, 2024
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 sales tax without any
				deduction on account of the cost of property sold, cost of materials used,
				labor or service cost, or any other expense.
Effective: 9/23/2017
Five Year
				Review (FYR) Dates: 7/3/2017 and
				09/23/2022
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5739.02
Prior
				Effective Dates: 4-19-60; 9-28-76
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-34 - Sign manufacturers, sign painters and sales agents

Current through all regulations passed and filed through July 1, 2024
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 the tax on the selling
				price or rental fee.
Persons engaged in the business of painting signs on articles
				of tangible personal property, whether furnished by themselves or by the
				customer, for the purpose of selling or leasing such signs as finished
				articles, are vendors of such signs. Each such vendor must possess a vendor's
				license and collect the tax on the selling price or rental fee of each sign,
				including the labor charge for painting such signs.
Persons engaged in the business of painting signs on real
				property owned or leased by others are rendering a service and the charges
				therefor are not subject to the tax. The tax shall apply on all sales of
				tangible personal property to such persons for use or consumption in furnishing
				such service.
Effective: 9/23/2017
Five Year
				Review (FYR) Dates: 7/3/2017 and
				09/23/2022
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5739.01
Prior
				Effective Dates: 7/21/61, 7/10/88
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-35 - Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations

Current through all regulations passed and filed through July 1, 2024
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 respective jurisdictions, are
				not sales to the state or any of its political subdivisions within the meaning
				of division (B)(1) of section
				5739.02 of the Revised
				Code and are subject to the tax.
Effective: 9/23/2017
Five Year
				Review (FYR) Dates: 7/3/2017 and
				09/23/2022
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5739.02
Prior
				Effective Dates: 1/1/62
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-37 - Sales and use tax: tire retreading and repairs

Current through all regulations passed and filed through July 1, 2024
(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 equipment purchased by
			 such persons will be determined under the provisions of rule
			 5703-9-21
			 of the Administrative Code.
With respect to sales of retreated, recapped, or relugged
				tires, the full amount charged to the consumer, including materials and labor,
				is the price subject to the sales tax, regardless of the manner in which the
				consumer is billed for such charges.
(B) Persons engaged in performing tire
			 repairs for consideration are engaged in making sales of a service subject to
			 sales tax. The full amount charged to the consumer, including materials and
			 labor, is the price subject to sales tax.
Effective: 9/23/2017
Five Year
				Review (FYR) Dates: 7/3/2017 and
				09/23/2022
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5739.01,
				5741.02,
				5739.011
Prior
				Effective Dates: 11/23/53, 10/18/82, 12/23/92 (Emer.),
				3/21/93
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-38 - Photocopying and blue prints

Current through all regulations passed and filed through July 1, 2024
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 meet the statutory definition of "sale"
				and constitute "selling." Hence, a person engaged in the business of making
				such sales at retail must procure a vendor's license and collect the proper
				amount of tax with respect to each transaction or obtain from the consumer a
				properly executed certificate of exemption in the event the tax does not
				apply.
Effective: 9/23/2017
Five Year
				Review (FYR) Dates: 7/3/2017 and
				09/23/2022
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5739.02
Prior
				Effective Dates: 3/16/55
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-39 - Interstate commerce

Current through all regulations passed and filed through July 1, 2024
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. However, where tangible personal
				property pursuant to a sale is delivered in this State to the buyer or to an
				agent of his other than an interstate carrier the retail
				sales
				tax applies notwithstanding that the buyer may subsequently transport the
				property out of the State.
Effective: 6/14/2018
Five Year Review
				(FYR) Dates: 3/30/2018 and
				06/14/2023
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5739.02
Prior
				Effective Dates: 07/13/1951
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-40 - Sales of personalty belonging to another

Current through all regulations passed and filed through July 1, 2024
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
				remittance of the sales tax with respect to such sales.
Persons engaged in the business of selling tangible personal
				property includes persons who hold themselves out to the public
				as conducting a business regardless of whether the merchandise sold is owned by
				them or by other persons who have authorized, engaged or employed them to sell
				tangible personal property, e.g. consignment sales.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-42 - Installation or sale of septic tanks

Current through all regulations passed and filed through July 1, 2024
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 and the outlet to the
				leaching bed, is the vendor of the septic tank and is responsible for
				collection of the sales tax on the sale.
The mere fact that several sections of the tank may be cemented
				together by the vendor in the excavation, at the time of delivery, does not
				result in the tank being incorporated into the structure or an improvement to
				real property at that time, since it is still unavailable for use until
				connections are completed.
Effective: 6/14/2018
Five Year Review
				(FYR) Dates: 3/30/2018 and
				06/14/2023
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5739.02
Prior
				Effective Dates: 03/01/1967
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-43 - Books, manuals, bulletins, lists or similar materials

Current through all regulations passed and filed through July 1, 2024
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 pursuant to a contract are
				sales.
Books include but are not limited to textbooks, dictionaries,
				bound volumes of all kinds, instruction books or booklets, and
				
								loose-leaf information services such as tax
				information services, labor information services, credit or financial
				information services. Printed materials which may supplement, explain, amend,
				revise, or otherwise alter, expand, or render
				current a book previously issued (including a so-called supplement or pocket
				part) are also included. Printed materials includes matter which is
				mimeographed or multigraphed or duplicated in any other manner.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-44 - Bad debts

Current through all regulations passed and filed through July 1, 2024
(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
			 period. The tax collected for the current period may be adjusted by deducting
			 therefrom the amount of tax previously reported and paid as tax collected on
			 the sale giving rise to the bad debt.
"Bad debt" means any debt or account receivable arising from
				the sale of tangible personal property or a taxable service by the vendor upon
				which sales or use tax has been reported and paid in a prior reporting period
				which has become worthless or uncollectible during the period between the
				vendor's preceding tax return and the present return and which has been
				uncollected for at least six months. The bad debt must be of a type that is
				properly deductible pursuant to the "Internal Revenue Code of 1954" 68a Stat.
				50, 26
				U.S.C. 166, as amended, and the regulations
				adopted pursuant thereto, or would be so deductible if the vendor kept his
				accounts on an accrual basis.
The amount of the bad debt is equal to the price, or portion
				thereof, of the tangible personal property that is uncollectible. No amount can
				be excluded as a bad debt that represents:
(1) Interest or finance charges on the debt
			 or account;
(2) Sales tax charged
			 on the purchase price;
(3)
			 Uncollectible amounts on property that remains in the possession of the vendor
			 until the full purchase price is paid;
(4) Expenses incurred in attempting to
			 collect the debt or account;
(5)
			 Any portion of the debt or account that is, in fact, collected; or
(6) Any debt or account that is sold to a
			 third party for collection; or
(7)
			 Any uncollectible amount on property repossessed by or on behalf of the
			 vendor.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-45 - Sales; alleged exempt sales; submission of additional evidence

Current through all regulations passed and filed through July 1, 2024
(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 not subject to the tax within sixty days after receiving
			 notice by the tax commissioner of the intent to levy an assessment may,
			 pursuant to division (E) of section
			 5739.03 of the Revised Code,
			 present additional evidence to the commissioner for the purpose of establishing
			 that the contested assessed transactions are properly subject to a statutory
			 claim of exception or exemption from the tax.
(B) Such additional evidence shall be in
			 written or graphic form and may contain whatever factual information the vendor
			 reasonably believes to be relevant and material to the assessed sales contested
			 by the petition for reassessment.
(C) Such additional evidence
			 
								will be
			 filed with the legal division of the department of taxation within ninety days
			 after the vendor's receipt of the notice of assessment, except that, upon
			 application and for reasonable cause, the period for submitting such additional
			 evidence 
								will be extended thirty days. The vendor or the
			 vendor's representative, at any time prior to any administrative hearing on the
			 petition, may review the results of any preliminary determinations made on the
			 additional evidence submitted.
(D)
			 In making the final determination on the petition, the commissioner
			 
								will
			 give due consideration to the additional evidence in order to determine if the
			 vendor has carried the burden of proof in establishing that the contested
			 assessed sales are properly subject to a statutory claim of exception or
			 exemption.
(E) Evidence received
			 subsequent to ninety days after the vendor's receipt of the notice of
			 assessment, or after one hundred twenty days if an extension has been granted
			 pursuant to paragraph (C) of this rule, 
								will not be
			 considered by the commissioner in making the final determination on the
			 petition.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-46 - Sales and use taxes: automatic data processing, computer services, and electronic information services

Current through all regulations passed and filed through July 1, 2024
(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 entry or automatic processing, changing the medium on which
			 data is stored, and preparing business documents such as reports, checks, or
			 bills; or
(b) Providing access by any means to computer
			 equipment for the purpose of processing data.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-48 - Sales tax; purchases made with food stamp coupons

Current through all regulations passed and filed through July 1, 2024
The sales tax does not apply to sales of food to persons using
				food stamp coupons to purchase the food pursuant to the supplemental nutrition
				assistance program or food stamp program. As used in this rule, "food" and
				"coupon" have the same meaning as in the Food and Nutrition Act of 2008,
				7 U.S.C.
				2012, as amended, and federal regulations
				adopted pursuant to that act.
When a person using food stamp coupons has insufficient coupons
				to pay the full amount of a transaction, the vendor 
								will apply the
				value of the coupons first to any food that would otherwise be subject to sales
				tax if not purchased with food coupons.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-49 - Corporate officer liability

Current through all regulations passed and filed through July 1, 2024
(A) As used in this rule and in sections
			 5739.33 and
			 5741.25 of the Revised Code:
(1) "Officer" or "corporate officer" means
			 the president, vice-president, treasurer, secretary, or chief executive officer
			 of a corporation, or any person holding a similar title or position in a
			 corporation, limited liability company, or business trust. Any person who holds
			 an ownership interest in a corporation or limited liability company or a
			 beneficial interest in a business trust and performs any of the functions
			 specified in paragraphs (C) to (G) of this rule shall be deemed an officer. In
			 the case of an affiliated group of corporations, as that term is defined in
			 paragraph (A)(10) of rule
			 5703-9-46
			 of the Administrative Code, any officer of one corporation in that group that
			 performs any of the functions listed in paragraphs (C) to (G) of this rule for
			 another corporation in the group shall be deemed an officer of that
			 corporation.
(2) "Employee" means
			 a person who works for a corporation, limited liability company, or business
			 trust, whether for pay or not. An employee may also be an officer.
(3) "Trustee" means any person responsible
			 for the management, administration or control of a business trust.
(4) "Business trust" has the same meaning as
			 in division (A) of section
			 1746.01 of the Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-50 - Registration using central registration system

Current through all regulations passed and filed through July 1, 2024
(A)
(1) Any
			 time after the effective date of Ohio's membership in the streamlined sales tax
			 system, any vendor or seller that wishes to register to collect and remit Ohio
			 tax may register through a multi-state central registration system provided by
			 the governing board of the streamlined sales tax system. As used in this rule,
			 that central registration system is the "CRS." By registering through the CRS,
			 the vendor or seller agrees to collect and remit tax on all taxable sales into
			 Ohio and is subject to all applicable penalties, additional charges, and
			 interest for failing to timely and properly remit the taxes or file the tax
			 returns.
(2) A vendor's or seller's
			 registration through the CRS will not be used by the tax commissioner as a
			 factor, in and of itself, to determine whether the vendor or seller has nexus
			 with this state for any tax.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-51 - County and transit authority rates and boundary database

Current through all regulations passed and filed through July 1, 2024
(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, April first, July
			 first, or October first.
(2) Any
			 county or transit authority sales or use tax adopted on or after January 1,
			 2004 for a limited period of time must expire on the last day of a calendar
			 quarter, i.e., March thirty-first, June thirtieth, September thirtieth, or
			 December thirty-first.
(3) The tax
			 commissioner will provide notice of a rate change by posting information at
			 least sixty days prior to the effective date of the rate change on the
			 department of taxation website. This posting shall constitute the notice
			 required by division (H) of section
			 5739.021, division (C) of
			 section 5739.023, and division (G) of
			 section 5739.026 of the Revised Code.
			 The commissioner may provide additional notice to vendors, sellers, and other
			 interested parties in any other manner the commissioner deems
			 appropriate.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-52 - Delivery charges

Current through all regulations passed and filed through July 1, 2024
(A)
(1)
			 Charges b y 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 defined as part of the price for
			 determining the tax.
(2) Charges
			 paid by a customer to a delivery company, and not imposed or collected by the
			 vendor or seller of the delivered property or service, are not subject to sales
			 or use tax.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-53 - Rate changes; application of effective date to services

Current through all regulations passed and filed through July 1, 2024
(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 starting on or after the effective
			 date.
(2) For a rate decrease, the
			 new rate shall apply to bills rendered on or after the effective
			 date.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-54 - Taxability matrix

Current through all regulations passed and filed through July 1, 2024
(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 format
			 approved by the governing board.
(B) A vendor, seller or certified service
			 provider that charged and collected an incorrect amount of sales or use tax
			 resulting from the tax commissioner providing erroneous data in the taxability
			 matrix is not liable for any additional liability that may be owed.
(C)
								The "Streamlined
			 Sales and Use Tax Agreement" means the current version of the "Streamlined Sale
			 and Use Tax Agreement" as approved by the streamlined governing board.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-55 - Sales and use tax, change in state tax rate

Current through all regulations passed and filed through July 1, 2024
(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 be held
			 liable for the failure to collect the tax at the new rate if:
(1) The vendor or seller collected the tax at
			 the immediately preceding rate, and
(2) The vendor or seller's failure to collect
			 the tax at the new rate does not extend beyond thirty days after the enactment
			 of the new rate.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-56 - Streamlined sales and use tax - review and approval of certified automated system software and liability relief

Current through all regulations passed and filed through July 1, 2024
(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 review to determine that the program accurately reflects the taxability of
			 the product categories included in the program. Upon approval, the state shall
			 certify to the governing board its acceptance of the determinations of the
			 taxability of the product categories included in the program.
(B) A certified service provider ("CSP"), a
			 vendor, or a seller using a CAS will not be held liable for not collecting
			 sales or use taxes as a result of the CSP, vendor, or seller relying on the
			 certification provided by the tax commissioner.
(C) The tax commissioner is not responsible
			 for the classification of an item or transaction within the product categories
			 certified. The relief from liability provided in this section shall not be
			 available for a CSP, vendor, or seller using a CAS that has incorrectly
			 classified an item or transaction into a product category certified by the tax
			 commissioner. This paragraph shall not apply to the individual listing of items
			 or transactions within a product definition included within the
			 SSUTA.
(D) If the tax commissioner
			 determines that an item or transaction is incorrectly classified as to its
			 taxability, the commissioner shall notify the CSP, vendor, or seller using a
			 CAS of the incorrect classification. The CSP, vendor, or seller will have ten
			 days to revise the classification after receipt of notice from the commissioner
			 of the determination. Upon expiration of the ten days, the CSP, vendor, or
			 seller shall be liable for the failure to collect the correct amount of sales
			 or use taxes due and owing.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-57 - Relief from liability for certified service providers where the consumer claims exemption

Current through all regulations passed and filed through July 1, 2024
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 fully completed
				exemption certificate will be applied to a certified service provider, as
				defined in division (C) of section
				5740.01 of the Revised Code,
				that has been contracted to perform the tax collection and remittance functions
				for the vendor or seller. If a fully completed exemption certificate has not
				been provided, the provisions of those sections relating to the establishing of
				the exempt nature of the transaction on audit will apply to the certified
				service provider.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-58 - Sales and use tax, relief of liability for purchasers

Current through all regulations passed and filed through July 1, 2024
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, taxing jurisdiction assignments, or, in the taxability
				matrix provided pursuant to paragraph (A) of rule
				5703-9-54 of
				the Administrative Code; or
(B) The
				purchaser is a holder of a direct payment permit authorized under section
				5739.031 of the Revised Code and
				the purchaser relied on erroneous data provided by the state on tax rates,
				boundaries, taxing jurisdiction assignments, or, in the taxability matrix
				provided pursuant to paragraph (A) of rule
				5703-9-54 of
				the Administrative Code.
(C) The
				purchaser relied on erroneous data provided by the state in the taxability
				matrix provided pursuant to paragraph (A) of rule
				5703-9-54 of
				the Administrative Code. In this situation, relief is limited to the erroneous
				classification in the taxability matrix of items as "taxable" or "exempt,"
				"included in sales price" or "excluded from sales price," or "included in the
				definition" or "excluded from the definition."
(D) The purchaser using the database provided
				pursuant to paragraph (B) of rule
				5703-9-51
				of the Administrative Code relied on erroneous data provided by that database
				for an address on tax rates, boundaries, or taxing jurisdiction
				assignments.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-59 - Sales and use tax, transactions involving optional computer software maintenance contracts

Current through all regulations passed and filed through July 1, 2024
(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 or both.
(2) "Mandatory computer software maintenance
			 contract" means a computer software maintenance contract that the customer is
			 obligated by contract to purchase as a condition to the retail sale of computer
			 software.
(3) "Optional computer
			 software maintenance contract" is a computer software maintenance contract that
			 a customer is not obligated to purchase as a condition to the retail sale of
			 computer software.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-60 - Consumer's use tax amnesty payment plan

Current through all regulations passed and filed through July 1, 2024
(A) House Bill ("H.B.") 153, 129th General
			 Assembly, (uncodified section 757.42 ) authorizes the tax commissioner to enter
			 into a no-interest payment plan with a qualifying taxpayer who elects to
			 participate in the consumer's use tax amnesty established by H.B.
			 153.
(B) The tax commissioner may
			 enter into a consumer's use tax amnesty payment plan if the taxpayer satisfies
			 the following conditions:
(1) The taxpayer
			 cannot have previously held or currently hold a consumer's use tax account as
			 of June 1, 2011.
(2) The amount of
			 consumer's use tax due under the taxpayer's amnesty application must exceed
			 five hundred dollars.
(3) At least
			 one corporate officer, LLC member, general partner or other person authorized
			 to execute contracts on behalf of the taxpayer must agree to the terms of the
			 payment plan on behalf of the taxpayer.
(4) The taxpayer must agree to extend the
			 time limit for the tax commissioner to assess unpaid consumer's use tax due
			 under amnesty until six months after the end of the payment plan.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-61 - Electronic filing and payment of "Consumer's Use Tax"

Current through all regulations passed and filed through July 1, 2024
(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 the commissioner.
(B) The electronic returns required by this
			 rule shall be filed as required by sections
			 5741.12 and
			 5741.121 of the Revised
			 Code.
(C) Payment of the tax shown
			 due on the return shall be made electronically or in another manner approved by
			 the commissioner.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-62 - Physical fitness facilities

Current through all regulations passed and filed through July 1, 2024
(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 physical fitness facility such as an athletic club, health
			 spa, or gymnasium, which entitles the member to use the facility for physical
			 exercise. Physical fitness facility service includes facilities operated with a
			 principal purpose of fostering or promoting participation in physical exercise.
			 Physical fitness facility service does not include user fees.
(2)
									"Membership"
			 means the privilege, right, or entitlement to open use or the right to purchase
			 the use of all or part of a facility over an extended period, at least one
			 month, with or without time-of-day or day-of-week restrictions. Open use of the
			 facility does not include the right to only attend instructor-led classes even
			 if the amount of classes are unlimited in the month.
(3)
									"Dues" means the
			 fee or charge required for membership, affiliation, initiation, use, or
			 subscription.
(4)
									"Fees" means a charge fixed by a physical fitness
			 facility for certain privileges or services.
(5)
									"Initiation fee"
			 means a payment as a condition precedent to becoming a member of an
			 organization.
(6)
									"User fee" is a one-time charge for a limited privilege
			 or service.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-63 - Crude oil and natural gas production

Current through all regulations passed and filed through July 1, 2024
(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 crude oil and natural gas
			 for sale. This means that a person who buys tangible personal property and
			 directly uses or consumes it in the production of crude oil and natural gas for
			 sale does not have to pay sales or use tax on the thing
			 purchased.
(2)
									"Production" means operations and tangible personal
			 property directly used to: expose and evaluate an underground reservoir that
			 may contain hydrocarbon resources; prepare the wellbore for production; and
			 lift and control all substances yielded by the reservoir to the surface of the
			 earth.
(3)
									Additionally, this rule applies to persons engaged
			 directly in rendering services in the exploration for and production of crude
			 oil and natural gas for others. To that end, persons engaged in rendering the
			 exploration or production services can take advantage of this exemption if the
			 person directly uses or consumes the item in the production of crude oil and
			 natural gas for sale.
(4)
									Nothing in this rule prohibits a taxpayer to avail
			 themselves of other exemptions, including but not limited to, the exemptions
			 found in Chapter 5709. of the Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-11 - Motor Vehicle Fuel Tax › Section 5703-11-02 - Evidence of purchase of motor vehicle fuel

Current through all regulations passed and filed through July 1, 2024
(A) Each claim for refund of motor vehicle
			 fuel tax filed pursuant to sections
			 5735.14 and
			 5735.142 of the Revised Code,
			 shall be supported by evidence of purchase of such fuel. The evidence of
			 purchase shall be made by the seller of the fuel and shall specify:
(1) The name and address of the
			 seller;
(2) The name of the
			 purchaser;
(3) The date of
			 purchase;
(4) The type of fuel;
			 and
(5) The number of gallons of
			 fuel purchased, and, if applicable, the water content of the fuel.
The original of the evidence of purchase shall be given to the
				purchaser and a copy retained by the seller for a period of one year.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-11 - Motor Vehicle Fuel Tax › Section 5703-11-03 - Reimbursement for fuel used outside Ohio

Current through all regulations passed and filed through July 1, 2024
(A) A user of motor vehicle fuel upon which
			 the Ohio tax has been paid may make application for a reimbursement of the tax
			 for such motor vehicle fuel used by the user in another state on which a tax is
			 paid for such usage. The application shall be made on a refund form prescribed
			 by the tax commissioner.
(B) The
			 refund application must be received by the tax commissioner within the time
			 prescribed by Chapter 5735. of the Revised Code. It shall be accompanied by
			 evidence of purchase in accordance with rule
			 5703-11-02
			 of the Administrative Code and by evidence of compliance by the claimant with
			 the motor vehicle fuel tax laws of the state in which the fuel was used.
Evidence of compliance shall consist of:
(1) A copy of the claimant's fuel tax report
			 to such other state, with a copy of the canceled check which paid such
			 tax;
(2) A copy of the fuel report
			 certified as to its correctness by the state official with whom it was filed;
			 or
(3) A certification by the state
			 official having jurisdiction over fuel taxes to the effect that the claimant is
			 in compliance with that state's fuel tax laws for the period for which the
			 application is made.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-11 - Motor Vehicle Fuel Tax › Section 5703-11-04 - Motor fuel tax return and report filers must file and pay electronically

Current through all regulations passed and filed through July 1, 2024
(A) Except as
			 provided in paragraph (B) of this rule, each dealer, transporter, terminal
			 operator and exporter required to file a motor fuel tax report shall file such
			 report and remit any required payment of the tax liability as follows:
(1) The reports shall be filed electronically
			 by using the Ohio business gateway as defined in Chapter 718. of the Revised
			 Code or by any other electronic filing and payment system established by the
			 department of taxation.
(2) All
			 payments shall be made electronically by using the Ohio business gateway, in
			 the manner prescribed by rules adopted by the treasurer of state under section
			 113.061 of the Revised Code or
			 through another electronic filing and payment system established by the
			 department of taxation.
(3) All
			 refund claims and applications may be filed electronically by using the
			 department of taxation's online filing system, but such electronic submission
			 is not required.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-11 - Motor Vehicle Fuel Tax › Section 5703-11-05 - Required information for aviation fuel dealers

Current through all regulations passed and filed through July 1, 2024
(A)
								Pursuant to
			 section 5735.024 of the Revised
			 Code,
								
								each monthly aviation fuel dealer report filed
			 with the tax commissioner will
			 contain the following information:
(1) The
			 seller's name and address;
(2) The
			 seller's tax identification number (FEIN/SSN) and Ohio motor fuel/aviation fuel
			 account number;
(3) The purchaser's
			 name;
(4) The purchaser's tax
			 identification number (FEIN/SSN);
(5) The city and state of origin of the
			 aviation fuel;
(6) The destination
			 of the fuel by street address, city, state and zip code;
(7) The type of fuel;
(8) The total gallons sold to airports in
			 Ohio;
(9) The number of gallons of
			 fuel sold by product type; and
(10)
			 The number of gallons on which sales tax was not charged.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-13 - Highway Use Tax › Section 5703-13-03 - Maintenance of records for purposes of reporting fuel use tax

Current through all regulations passed and filed through July 1, 2024
(A)
								As used in this rule:
(1)
(a)
										"Primary records" include:
(i)
											Driver's trip
			 reports;
(ii)
											Vehicle trip reports;
(iii)
											Electronic
			 logging device reports;
(iv)
											Daily dispatch sheets;
(v)
											Driver's daily
			 logs;
(vi)
											Global position system (GPS) reports for each vehicle,
			 which show the date, time, and location of each GPS reading and calculated
			 distance between each reading;
(vii)
											Fuel receipts,
			 fuel card statements, or fuel lists for all tax-paid retail purchases, which
			 show the date, quantity of fuel purchased, type of fuel, price per gallon or
			 liter, vehicle unit number, and name of purchaser; and
(viii)
											Bulk fuel
			 receipts, including delivery invoices, inventory reconciliations, and bulk
			 withdraw records for each vehicle unit number for each tank, which show the
			 receipts for all deliveries, quarterly inventory reconciliations for each tank,
			 and capacity of each tank.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-13 - Highway Use Tax › Section 5703-13-04 - Single-trip permits

Current through all regulations passed and filed through July 1, 2024
Pursuant to section
				5728.03
				of the Revised Code:
(A)
								An operator of a motor vehicle that is subject to
			 section
			 5728.06
			 of the Revised Code, and that does not have an annual motor fuel use permit,
			 may be issued a fuel use tax single-trip permit through either the Ohio
			 business gateway or an authorized independent permit service during hours when
			 the Ohio business gateway is not available.
(1)
									Fuel use
			 single-trip permits will be issued for periods of twenty-four hours. A maximum
			 of four permits totaling ninety-six consecutive hours may be issued for any
			 vehicle at one time.
(2)
									The cost of a fuel use single-trip permit shall be
			 twenty-four dollars for each twenty-four hour period. The twenty-four dollars
			 is an estimate of the motor fuel use tax required by division (B)(4) of section
			 5728.03
			 of the Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-13 - Highway Use Tax › Section 5703-13-06 - International registration plan, audits and hearings

Current through all regulations passed and filed through July 1, 2024
Pursuant to section
				5703.12 of the
				Revised Code and the "International Registration Plan" adopted pursuant to
				division (A) of section
				4501.02
				of the Revised Code:
(A)
								A person who receives international registration plan
			 audit findings from the tax commissioner may protest the findings by filing a
			 written objection with the commissioner.
(B)
								Unless the person
			 described in paragraph (A) of this rule files with the commissioner, within
			 sixty days of the date on the audit closing letter, a written objection, signed
			 by the person, or by the person's authorized agent having knowledge of the
			 facts, the audit findings become final.
(C)
								Upon completion
			 of the review and hearing, if requested by the person described in paragraph
			 (A) of this rule, the commissioner shall issue a final determination that
			 upholds or modifies the audit findings. A copy of the final determination shall
			 be served on the person in the manner provided by section
			 5703.37
			 of the Revised Code, and it is subject to appeal under section
			 5717.02
			 of the Revised Code.
(D)
(1)
									After the person
			 described in paragraph (A) of this rule has exhausted all appeals or the time
			 for filing an appeal has expired, the commissioner or registrar of motor
			 vehicles will transmit any adjustments resulting from the audit, and any
			 subsequent appeal, to the appropriate authorities in all jurisdictions as
			 provided by the "International Registration Plan."
(2)
									If the person
			 described in paragraph (A) of this rule fails to timely file a written
			 objection as provided for in paragraph (B) of this rule, but provides
			 additional information related to the audit to the commissioner prior to the
			 commissioner or registrar notifying the jurisdictions described in paragraph
			 (D)(1) of this rule, the commissioner or registrar may review and adjust the
			 audit findings and notify the appropriate authorities in all jurisdictions
			 based on the adjustments. If such audit adjustments are made, they are not
			 subject to appeal.
Replaces: 5703-13-06
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-13 - Highway Use Tax › Section 5703-13-07 - "International Fuel Tax Agreement" taxpayers must file and pay electronically

Current through all regulations passed and filed through July 1, 2024
(A) Except as
			 provided in paragraph (B) of this rule, each taxpayer required to file an
			 "International Fuel Tax Agreement" (IFTA) 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 or by any other electronic filing system
			 established by the department of taxation.
(2) All payments shall be made electronically
			 by using the Ohio business gateway, in the manner prescribed by rules adopted
			 by the treasurer of state under section
			 113.061 of
			 the Revised Code or through another electronic payment system established by
			 the department of taxation.