reglab/statecodes huggingface dataset:
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-07 - Requirements for requesting inspection of income tax returns

Current through all regulations passed and filed through July 1, 2024
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 inspection of tax returns or
				related information available to the department of taxation. The application
				shall be made in writing and signed by the head of the authority requesting the
				information and shall be addressed to the tax commissioner. The application
				shall contain:
(A) The title of the
			 requesting authority for whom the inspection is to be made;
(B) By specific reference, the law which such
			 requesting authority is charged with administering, the law under which the
			 requesting authority is so charged, and the relationship of said laws to
			 administration of the tax laws of Ohio;
(C) The name or names of the person or
			 persons whose income tax returns are to be inspected, together with sufficient
			 identifying data to distinguish those persons whose returns are requested from
			 other persons with the same or similar names;
(D) The purpose of the proposed inspection,
			 and the procedure by which it will be accomplished;
(E) The name or names of any persons to be
			 permitted to examine the return(s) requested or share information related
			 thereto; and
(F) A statement that
			 the person signing the request is fully aware of the confidentiality
			 requirements of the law and the penalties applicable to a breach thereof, and,
			 by making the request, accepts both officially and personally, full
			 responsibility for any breach of confidentiality of the tax returns of the
			 persons named in response to paragraph (C) of this rule or any information
			 related thereto.
There shall be attached to the request a separate statement
				signed by each of the persons named in response to paragraph (E) of this rule,
				certifying that they are familiar with the confidentiality
				requirements of the law and the penalties applicable to a breach thereof, and
				that they
				will maintain that confidentiality.
Within a reasonable time after receipt of the application, the
				 commissioner shall determine whether
				such request is proper and whether such request can be granted without an
				unreasonable disruption of the administration of the tax laws and shall
				thereupon notify said requesting authority of the time and place for such
				inspection, which inspection shall be conducted under the supervision of the
				commissioner or 
									the
				commissioner's designated agent; or notify the requesting authorities of
				the reason such request is denied. Nothing provided herein shall restrict the
				furnishing of information to the internal revenue service, as provided in
				section 5747.18 of the Revised
				Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-08 - Deduction of disability and survivorship benefits

Current through all regulations passed and filed through July 1, 2024
(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 conditioned on the disability of the covered
			 individual; or
(2)
									Survivor benefits received pursuant to a survivorship
			 plan if the benefit payment is conditioned on the death of the covered
			 individual.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-09 - Taxpayers reporting of school district of residence

Current through all regulations passed and filed through July 1, 2024
(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 indicate their Ohio school districts
			 using the four-digit number assigned to the school district by the tax
			 commissioner.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-10 - Withholding on supplemental compensation for Ohio individual income tax purposes

Current through all regulations passed and filed through July 1, 2024
(A)
			 As used in this rule:
(1) "Regular
			 compensation" means compensation, such as salaries and wages, that is not
			 "supplemental compensation."
(2)
			 "Supplemental compensation" means bonuses, commissions, and other nonrecurring
			 types of payments or compensation.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-15 - Income tax; withholding; corporate officer liability

Current through all regulations passed and filed through July 1, 2024
(A)
								Pursuant to division (G) of section
			 5747.07 of the Revised Code, a
			 person is personally liable for an employer's responsibility to file returns
			 and make payments required under section
			 5747.07 of the Revised Code, if
			 the employer is a corporation, limited liability company, or business trust and
			 either:
(1)
									The
			 person is an employee with control or supervision over, or charged with the
			 responsibility of, filing the required returns or making the required payments;
			 or
(2)
									The person is an officer, member, manager, or trustee
			 responsible for the execution of the employer's fiscal
			 responsibilities.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-19 - All employer withholding and school district employer withholding taxpayers must file and pay electronically

Current through all regulations passed and filed through July 1, 2024
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 of the Revised
			 Code shall :
(1)
									File all such returns
			 electronically using the Ohio business gateway  or
			 in
			 another
									 electronic
			 manner
			 as prescribed by the tax commissioner;
(2)
									For individual income
			 tax withholding, make payments
									 electronically using the Ohio
			 business gateway, in
			 another electronic manner as prescribed by
			 the commissioner, or in the
			 manner prescribed by the treasurer of state under section
			 113.061 of the Revised Code
			 ;
(3)
									
									For school district
			  income tax withholding,
									make payments electronically using
			 the Ohio business gateway
			  or in another electronic manner as
			 prescribed by the commissioner.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-02 - Maintenance of records

Current through all regulations passed and filed through July 1, 2024
(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
			 sales.
Each vendor must maintain complete, accurate and adequate
				records which include both:
(1)
			 Primary records such as purchase invoices, bills of lading, sales invoices,
			 guest checks, exemption certificates, tax payment receipts, and cash register
			 tapes;
(2) Secondary records such
			 as bank deposit receipts and day books, journals, or any other records in which
			 accumulated data is recorded. Secondary records must be supported by complete
			 primary records.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-03 - Sales and use tax; exemption certificate forms

Current through all regulations passed and filed through July 1, 2024
(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 5739.02 of the Revised
			 Code.
(B)
(1) All sales are presumed to be taxable
			 until the contrary is established. If a purchaser claims that tax does not
			 apply to a transaction, the purchaser must provide a fully completed exemption
			 certificate to the vendor or seller. The exemption certificate may be provided
			 electronically or in hard copy. The vendor must retain the fully completed
			 exemption certificate in its files.
(2) Exemption certificate forms are available
			 on the department's website at tax.ohio.gov. The forms may be reproduced as
			 needed. Substitute exemption certificates may be developed and used as long as
			 they contain the data elements prescribed in paragraph (D) of this
			 rule.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-04 - Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale

Current through all regulations passed and filed through July 1, 2024
(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 (E) of section
			 5739.01 of the Revised Code, and
			 temporarily or permanently stores, uses, or otherwise consumes such tangible
			 personal property in a taxable manner inconsistent with such claim of
			 exception, shall accrue and pay use tax on the price of the tangible personal
			 property, as defined in division (G) of section
			 5741.01 of the Revised
			 Code.
(B) A manufacturer who
			 produces tangible personal property which he has manufactured from raw
			 materials or component parts purchased without payment of sales or use tax on
			 the basis that the raw materials or parts were intended to be incorporated into
			 a product for sale pursuant to division (B)(42)(a) of section
			 5739.02 of the Revised Code, and
			 that temporarily or permanently stores, uses, or otherwise consumes such
			 tangible personal property in a taxable manner inconsistent with such claim of
			 exemption, shall accrue and pay use tax on the price of such tangible personal
			 property, as defined in division (G) of section
			 5741.01 of the Revised Code and
			 in accordance with paragraph (A) of rule
			 5703-9-21
			 of the Administrative Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-05 - Transactions where tangible personal property is or is to be stored

Current through all regulations passed and filed through July 1, 2024
(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 to store another's
			 tangible personal property.
(B) In
			 a transaction in which "tangible personal property is or is to be stored"
			 pursuant to division (B)(9) of section
			 5739.01 of the Revised Code, it
			 is not relevant whether the storage of the tangible personal property is at a
			 location that constitutes personal property or real property. The tax must be
			 charged on the full fee or charge for the transaction. Accordingly, the tax
			 imposed under that division is not subject to division (A)(2) of section
			 5739.02 of the Revised Code, or
			 division (A)(2) of section
			 5741.02 of the Revised
			 Code.
(C) "Tangible personal
			 property is or is to be stored" includes, but is not limited to, the following
			 and other similar transactions:
(1) Except as
			 provided in paragraph (D) of this rule, the holding of tangible personal
			 property for the consumer for which there is a charge;
(2) The short-term or long-term holding of
			 clothing for a consumer in a vault or other facility;
(3) Any other bailment of personal property
			 for which a fee is charged;
(4) The
			 provision of a locker, self-storage unit, building, or other property, both
			 real and personal, for the lessee's or renter's use in storing tangible
			 personal property;
(5) The
			 provision of dry-dockage, drysail docking or of out-of-water storage for
			 watercraft;
(6) The provision of
			 safe deposit boxes;
(7) Except for
			 parking as provided in paragraph (D)(2) of this rule, the holding of, or
			 provision of space to keep a motor vehicle: or
(8) Airplane storage. "Airplane storage" is
			 an aircraft at rest, either in a hangar or by tie-downs, during which the
			 engine of the aircraft is not maintained in an active or operational condition
			 pursuant to the directives found in the "Pilot's Operating Handbook" for the
			 aircraft.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-06 - Imposition of tax on transportation services

Current through all regulations passed and filed through July 1, 2024
(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 transportation by taxicab;
(b) Intrastate transportation by
			 limousine;
(c) Intrastate bus
			 transportation; and
(d) Shuttle
			 service;
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-08 - Sales and use tax; authority to predetermine (prepay) or prearrange sales tax

Current through all regulations passed and filed through July 1, 2024
(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 the tax. For example, vending machines cannot
			 differentiate between taxable and nontaxable food sales, produce a record of
			 individual sales, or separately collect tax on taxable sales. Likewise, the
			 requirement to record and tax each individual sale at large spectator events
			 may negatively affect the vendor's efficiency in administering the
			 tax.
(2) Prearranged authority is
			 designed to relieve businesses that generate large daily quantities of primary
			 records from the administrative burden and cost associated with record storage.
			 Only food service operators licensed under section 
										3717.43
									 of the Revised
			 Code are eligible for this type of authority.
The tax commissioner issues predetermined and prearranged
				authorities under the conditions and procedures explained in paragraphs (B) to
				(F) of this rule.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-10 - Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title

Current through all regulations passed and filed through July 1, 2024
(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 application is accompanied by a certificate of exemption executed by
			 the purchaser that specifies the reason the sale is not legally subject to the
			 tax.
(B) If any sale of a motor
			 vehicle, off-highway motorcycle, or all-purpose vehicle is claimed to be exempt
			 from the sales tax on the basis that the sale is in interstate commerce, the
			 clerk of courts shall refuse to issue a certificate of title unless the
			 application is accompanied by a statement of fact regarding the sale.
(C) If any sale of a motor vehicle,
			 off-highway motorcycle, or all-purpose vehicle is claimed to be exempt from the
			 sales tax on the basis that the sale is to an out-of-state resident for
			 immediate removal of the motor vehicle from Ohio for exclusive use outside this
			 state, the clerk of courts shall refuse to issue a certificate of title unless
			 the application is accompanied by an affidavit signed by the
			 purchaser.
(D) A copy of each of
			 the above described statements and/or certificates is to be retained by the
			 applicant and one copy presented to the clerk of courts, who shall retain the
			 copy in its files.
(E) The
			 following forms, located on the department's website at
https://tax.ohio.gov/wps/portal/gov/tax/business/get-a-form/tax-forms
,
			 are incorporated in this rule by reference:
(1) "Certificate of Exemption Regarding Sale
			 of a Motor Vehicle, Off-Highway Motorcycle, or All-Purpose Vehicle," revised
			 December 2019, form STEC MV;
(2)
			 "Statement Regarding Sale of a Motor Vehicle, Off-Highway Motorcycle, or All
			 Purpose Vehicle in Interstate Commerce," revised March 2004 form STEC
			 IC.
(3) "Statement
			 Regarding Sale of a Motor Vehicle, Off-Highway Motorcycle, or All-Purpose
			 Vehicle to an Out-of-State Resident," revised March 2023, form STEC NR.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-11 - Returned merchandise and rejected services

Current through all regulations passed and filed through July 1, 2024
(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 with the
			 full purchase price of the tangible personal property returned or the service
			 rejected plus the full amount of sales or use tax applicable thereto.
(B) In no event shall a transaction be
			 treated as a return of merchandise or a rejection of services for purposes of
			 reporting sales or use tax if the vendor or seller deducts from the customer's
			 refund any amount for use, damage, or wear and tear of the merchandise
			 returned, any restocking or handling charge, or otherwise fails to refund to
			 the customer or credit the customer's account with the full purchase price and
			 applicable tax.
(C) This rule does
			 not apply to trade-ins and core charges which constitute part of the purchase
			 price pursuant to sections
			 5739.01 and
			 5741.01 of the Revised Code
			 .
(D)
								Division (F) of
			 section 5739.03 of the Revised Code
			 applies to this rule.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-12 - Exchanged merchandise

Current through all regulations passed and filed through July 1, 2024
(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 between the selling price
			 of the item returned and the item delivered to the customer in the exchange as
			 an addition to or deduction from gross sales, whichever is
			 appropriate.
(2)
									If the price of the item delivered to the customer in
			 the exchange is greater than the price of the item returned the vendor must
			 report the difference as an addition to gross sales and collect the appropriate
			 amount of sales tax on the additional amount.
(3)
									If the price of
			 the item delivered to the customer in the exchange is less than the price of
			 the item returned the difference in price may be deducted from gross
			 sales.
(4)
									If there is an exchange in a different jurisdiction,
			 the return and subsequent purchase needs to account for the change in
			 jurisdiction and rate. The jurisdiction of the original transaction is provided
			 any applicable (legal) credit of the tax and the subsequent purchase
			 representing an exchange is taxed at the applicable rate of the new
			 jurisdiction on the full purchase price.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-13 - Sales and use tax; reporting periods

Current through all regulations passed and filed through July 1, 2024
(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 filing at less frequent intervals
			 as provided in paragraph (A)(2) of this rule.
(2) Vendors and sellers that do not hold a
			 permit to sell alcoholic beverages may be authorized to file returns and remit
			 tax due on a semiannual basis if their average monthly tax liability
			 collections are less than two hundred dollars.
(3) Notwithstanding paragraph (A)(2) of this
			 rule, the commissioner may require any vendor or seller that fails to timely
			 file returns and remit tax due to file returns and remit tax on a monthly
			 basis.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-14 - Sales and use tax; construction contracts; exemption certificates

Current through all regulations passed and filed through July 1, 2024
(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 to whether it is new construction or
			 an addition to or alteration of an existing building or structure. A
			 "construction contractor" is any person who performs such an agreement, whether
			 as prime contractor or subcontractor.
(B) Tangible personal property that is
			 permanently affixed to real property, but that primarily benefits the business
			 conducted on the premises by the occupant, is a "business fixture," as defined
			 in section 5701.03 of the Revised Code, and
			 retains its status as personal property after such affixation is made. An
			 agreement to transfer and install a business fixture is a sale and not a
			 construction contract.
The transfer and affixation of personal property where title to
				the personal property does not transfer to the owner or lessee of the premises
				is a sale and not a construction contract. The item affixed remains personal
				property since the failure to transfer title displays an intention not to make
				the affixation permanent.
Tangible personal property that is temporarily affixed during
				construction, such as temporary electricity or water service hook-ups, fencing,
				construction elevators, shoring lumber, and concrete forms, is not incorporated
				into real property for sales and use tax purposes. This applies even if these
				items remain affixed after construction is completed due to inadvertence,
				convenience, or economic necessity.
(C) The sale and installation of the
			 following items is never a construction contract and such transactions are to
			 be treated as the sale and installation of tangible personal property for sales
			 tax purposes:
(1) Carpeting, including carpet
			 padding, tack strips, adhesive, and similar materials that are integral and
			 necessary components of a carpet installation transaction;
(2) Agricultural land tile as defined in
			 division (B)(5)(a) of section
			 5739.01 of the Revised
			 Code;
(3) Portable grain bins as
			 defined in division (B)(5)(b) of section
			 5739.01 of the Revised Code;
			 and
(4) Trees, shrubs, sod, seed,
			 fertilizer, mulch, and other tangible personal property transferred as part of
			 a landscaping and lawn care service as defined in division (DD) of section
			 5739.01 of the Revised Code.
This provision shall not be construed to alter or affect the
				classification of such items after installation is completed.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-15 - Sales and use tax; coupons, coupon books, and gift cards

Current through all regulations passed and filed through July 1, 2024
(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 may include either
			 fixed amount or percentage reductions from the cost of merchandise or free
			 merchandise with the purchase of other items.
(2)
									"Coupon book"
			 means a bound collection of coupons that are redeemable by a merchant or
			 several designated merchants and includes, such things as dining or
			 entertainment discount clubs.
(3)
									"Gift card" means
			 a document, card, certificate, or other record, whether tangible or intangible,
			 that may be redeemed by a consumer for a dollar value when making a purchase of
			 tangible personal property or services.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-16 - Affiliated group

Current through all regulations passed and filed through July 1, 2024
"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 interest will be considered to control the
				partnership.
Effective: 12/19/2016
Five Year
				Review (FYR) Dates: 09/29/2016 and
				12/19/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 5703.05
Rule
				Amplifies: 5739.01,
				5741.01
Prior
				Effective Dates: 5-6-04
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-17 - Conditional sales

Current through all regulations passed and filed through July 1, 2024
(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 which the
			 vendor transfers title but retains possession of the property sold. An
			 "approval sale" is a conditional sale in which the vendor transfers possession
			 but retains title to the property sold. A lease under the terms of which the
			 lessee is obligated to accept ownership and to pay for tangible personal
			 property at a future time is a conditional sale. A lease which does not so
			 obligate the lessee is not a conditional sale and tax must be collected
			 as specified in division (A)(2) of section
			 5739.02
			 of the Revised Code.
(B) A conditional sale is effected at the
			 time and place of acceptance of the purchase offer by the vendor. The sales tax
			 must be charged on the full agreed price at that time and reported on the
			 vendor's return for the period in which the sale is effected.
(C) In the event the consumer fails to
			 fulfill the conditions of the sale so that title and possession revert to the
			 vendor, the vendor may treat the transaction as one involving returned
			 merchandise in accordance with rule
			 5703-9-11
			 of the Administrative Code if it is shown that the vendor refunded the full
			 amount of all payments made by the consumer, including the sales or use tax
			 paid. The transaction may otherwise be treated as a bad debt in accordance with
			 section
			 5739.121 of
			 the Revised Code and rule
			 5703-9-44 of the
			 Administrative Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-18 - Definition of subscriber for satellite broadcasting service

Current through all regulations passed and filed through July 1, 2024
"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 telecommunications service
				provider.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-19 - Installment and credit sales

Current through all regulations passed and filed through July 1, 2024
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 over an indefinite period of
				time.
The vendor must collect from or charge to the customer the
				entire amount of the tax as computed on the price of an installment or credit
				sale, irrespective of the amount of the installment or down payment made by the
				consumer if any. Each installment sale or credit sale and the tax applicable
				thereto must be reported on the vendor's return covering the period in which
				the sale occurred. If the account is underpaid in whole or in part by the
				consumer, the transaction may be treated as a bad debt in accordance with
				section 5739.121 of the Revised Code and
				rule
				5703-9-44 of the
				Administrative Code.
Effective: 12/19/2016
Five Year
				Review (FYR) Dates: 09/29/2016 and
				12/19/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 5703.05
Rule
				Amplifies: 5703.14,
				5739.01,
				5739.12,
				5739.121
Prior
				Effective Dates: 1-1-62, 7-2-81
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-20 - Sales and use tax; production or fabrication of tangible personal property

Current through all regulations passed and filed through July 1, 2024
(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 performing the production or fabrication, by the consumer, or by a third
			 party. Any change in the substance or form of tangible personal property, so as
			 to create a new article or substantial change in an existing article of
			 tangible personal property, constitutes "production" or
			 "fabrication."
(B) The price of the
			 transaction is the entire amount charged to the purchaser for such production
			 or fabrication, including charges for the cost of materials, labor, overhead,
			 and profit, pursuant to division (H) of section
			 5739.01 of
			 the Revised Code and rule 5703-9-52 of the Administrative Code.
(C) A person engaged in production or
			 fabrication of tangible personal property for consideration is deemed to be
			 manufacturing for sale and subject to the provisions of rule
			 5703-9-21
			 of the Administrative Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-22 - Personalty used or consumed directly in mining

Current through all regulations passed and filed through July 1, 2024
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 substance classified geologically as a
			 mineral.
(B) Machinery, equipment,
			 or other personal property used or consumed primarily to transport the
			 substance extracted from the earth from the mine or excavation to a plant,
			 factory or tipple where the substance extracted is to be processed by the
			 person conducting such mining operation.
(C) Aggregate, gravel or other materials
			 which will be incorporated into and become a part of temporary private roads or
			 haulways, either during construction or in repair and maintenance, used
			 principally for the transportation of the substance extracted from the earth
			 from the mine or excavation to a plant, factory, or tipple where the substance
			 extracted is to be processed by the person conducting such mining
			 operation.
(D) Machinery,
			 equipment, or other personal property used to repair or maintain the machinery,
			 equipment, and other personal property in paragraphs (A) and (B) of this
			 rule.
(E) Articles primarily for
			 the physical protection of production employees from a danger of the operation
			 in which they are engaged, when used principally in the mine or excavation or
			 in the transportation of the substance mined to a plant, factory or tipple
			 where the substance extracted is to be processed by the person conducting such
			 mining operation.
The tax status of purchases of items for use or consumption in
				a plant, factory or tipple where the substance extracted from the earth is to
				be processed by the person conducting such mining operation shall be determined
				in accordance with rule
				5703-9-21
				of the Administrative Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-23 - Exemption for tangible personal property used or consumed in farming, agriculture, horticulture or floriculture

Current through all regulations passed and filed through July 1, 2024
(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 products thereof as a business.
(2)
									 "Agriculture"
			 means the cultivation of the soil for the purpose of producing vegetables and
			 fruits and includes gardening or horticulture, together with the raising and
			 feeding of cattle or livestock for sale as a business.
(3)
									 "Horticulture"
			 means the growing, cultivation, and production of flowers, fruits, herbs,
			 vegetables, sod, mushrooms, and nursery stock for sale as a business and
			 includes the operation of commercial vegetable greenhouses or
			 nurseries.
(4)
									 "Floriculture" is defined as the production of flowers
			 and plants for sale as a business, either in the field or
			 greenhouse.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-24 - Household goods movers engaged in highway transportation for hire

Current through all regulations passed and filed through July 1, 2024
(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 vehicles, such as trucks
			 and trailers, used by the household goods mover engaged in highway
			 transportation for hire. Equipment carried on a motor vehicle is exempt under
			 division (B)(32) of section
			 5739.02
			 of the Revised Code if it is "attached to or incorporated in" the motor
			 vehicle.
For the purpose of providing guidance as to what is "attached
				to or incorporated in . . . motor vehicles" this rule sets forth nonexclusive
				examples of equipment that do and do not qualify for the exemption under
				division (B)(32) of section 5739.02 of the Revised Code.
(1) The following are examples of items, not
			 inclusive, that are considered "attached to or incorporated in" the motor
			 vehicles and are exempt under division (B)(32) of section
			 5739.02
			 of the Revised Code:
(a) Spring loaded
			 logistic straps,
(b) Decking
			 bars,
(c) Auto tie downs,
(d) Tie down straps,
(e) Walkboards,
(f) Padlocks and seal locks.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-25 - Watercraft, outboard motors, and personal watercraft; tax payment or exemption claim required for certificate of title; remittance of tax by clerk of courts

Current through all regulations passed and filed through July 1, 2024
(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 whose
			 purchase is exempt from the tax levied by or pursuant to Chapters 5739. and
			 5741. of the Revised Code, the clerk of courts shall refuse to issue a
			 certificate of title unless the application is accompanied by a certificate of
			 exemption executed by the purchaser that specifies the reason the sale is not
			 legally subject to the tax. A form required to be prescribed by rule is hereby
			 prescribed for use as a certificate of exemption regarding sale of a
			 watercraft, outboard motor, or personal watercraft. The form may be obtained
			 from the department of taxation and is available on the
			 department's web site. The form may be reproduced as
			 needed.
(B) If any sale of a
			 watercraft, outboard motor, or personal watercraft is claimed to be exempt from
			 the sales tax on the basis that the sale is in interstate commerce, the clerk
			 of courts shall refuse to issue a certificate of title unless the application
			 is accompanied by a statement of fact regarding the sale. A form not required
			 to be prescribed by rule is available for use as a statement regarding sale of
			 a watercraft, outboard motor, or personal watercraft in interstate commerce.
			 The form is not prescribed by or a part of this rule. The form may be obtained
			 from the department of taxation and is available on the department's web site.
			 The form may be reproduced as needed.
(C) A copy of each of the above
			 -described statements and/or certificates is to
			 be retained by the applicant and two copies presented to the clerk of courts,
			 who shall retain one copy and submit the other copy to the department of
			 taxation.
(D) The clerk of courts
			 shall issue a receipt upon collection of the tax resulting from sales of
			 watercraft, outboard motors, and personal watercraft. The clerk shall retain
			 the original and give a copy to the remitter of the tax.
(E) On Monday of each week, each county clerk
			 of courts shall forward to the treasurer of state the Ohio sales and use tax
			 collections resulting from sales of watercraft, outboard motors, and personal
			 watercraft, accompanied by the remittance report, and shall forward to the
			 department of taxation a copy of each statement and/or certificate required
			 herein to be obtained in lieu of tax payment.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-26 - Sourcing ancillary services and internet access

Current through all regulations passed and filed through July 1, 2024
(A) As used in this rule:
(1) "Ancillary service" has the same meaning
			 as in division (AA)(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 5739.01 of the Revised Code,
			 wherein the consumer of the service is granted access to the service provider's
			 computer equipment for the purpose of connecting to the Internet for the
			 purpose of accessing content, information or other services offered over the
			 Internet.
(3) "Place of primary
			 use" has the same meaning as in division (A)(6) of section
			 5739.034 of the Revised
			 Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-27 - Sale of food to students by public, private and parochial schools, colleges and universities

Current through all regulations passed and filed through July 1, 2024
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) of
				section
								5739.02
								of the Revised Code.
The sales tax shall not apply to the sales of food to
				students only by fraternities, sororities, cafeterias and dormitories in
				public, parochial and private schools, colleges and universities.
Dormitories shall include those buildings operated by public,
				parochial and private schools, colleges and universities in which students make
				their homes while attending such schools. Dormitories, cafeterias and dining
				rooms shall not include boarding and rooming houses operated by private
				individuals.
Fraternities and sororities shall include all student social
				organizations officially recognized by, under the supervision of and maintained
				in public, parochial and private schools, colleges and universities operating
				dining rooms for their student members. Such organizations do not include
				rooming and boarding houses operated by private individuals.
Replaces: TX-15-14
Effective: 12/19/2016
Five Year
				Review (FYR) Dates: 09/29/2016 and
				12/19/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 5703.05
Rule
				Amplifies: 5739.02
Prior
				Effective Dates: 1-2-62
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-28 - Sales and use tax: newspapers and magazines

Current through all regulations passed and filed through July 1, 2024
(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 area, for a definite price per copy or subscription
			 period. A newspaper must contain in all editions substantial news matter of
			 international, national, or local events and will normally contain
			 advertisements, photographs, illustrations, editorial comment, opinions, legal
			 notices, and other announcements of public interest. Newspaper does not include
			 a newsletter or similar unbound periodical of interest only to certain trade,
			 professional, commercial, or hobby interests and which does not serve the
			 purpose of providing instruction, enlightenment, or entertainment to the
			 general public.
(2) "Community
			 newspaper" means an unbound publication bearing a title or name that is
			 regularly published, from a fixed place of
			 business, at least as frequently as biweekly, the
			 majority of copies of which are distributed to households in its service area,
			 which contains news, editorial comment, opinions, features, advertisements, or
			 other matters of public interest, provided that such publication is not owned
			 or controlled by individuals or business concerns which publish it as an
			 auxiliary to and essentially for the advancement of another non-newspaper
			 business of those who own or control such publication. "Community newspaper"
			 includes any advertising insert actually published by the same person who
			 publishes the community newspaper and is distributed therewith.
(3)
									"Magazines
			 distributed as controlled circulation publications" means magazines containing
			 at least twenty-four pages, at least twenty-five per cent editorial content,
			 issued at regular intervals four or more times a year, and circulated without
			 charge to the recipient, provided that such magazines are not owned or
			 controlled by individuals or business concerns which conduct such publications
			 as an auxiliary to, and essentially for the advancement of the main business or
			 calling of, those who own or control them.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-29 - Outdoor advertising concerns

Current through all regulations passed and filed through July 1, 2024
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 imposed by
				section
								5739.02
								of the Revised Code. The tax shall apply on all sales
				of tangible personal property to such persons for use or consumption in
				furnishing such service.
Replaces: TX-15-16
Effective: 12/19/2016
Five Year
				Review (FYR) Dates: 09/29/2016 and
				12/19/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 5703.05
Rule
				Amplifies: 5739.02
Prior
				Effective Dates: 7-21-61
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-30 - Auctions and auctioneers

Current through all regulations passed and filed through July 1, 2024
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 merchandise sold
				is owned by them or by other individuals who have contracted to pay, in some
				way, for the services of the auctioneer in making the sale.
Where the owner of goods sold at auction at the owner's place
				of business is engaged in the business of selling tangible personal property,
				the auctioneer is deemed to be the agent of the owner and the owner is
				responsible for collection of the tax on each transaction.
The auctioneer is not responsible for collecting tax when the
				transaction is a casual sale of items acquired for non-business use which are
				sold by the auctioneer employed directly by a person for such purpose, provided
				the location of such sale is not the auctioneer's permanent place of business.
				"Permanent place of business" includes any location where such auctioneer has
				conducted more than two auctions during the year.
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: 02/24/1965,
				09/28/1976