reglab/statecodes huggingface dataset:
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-36 - Application of rules

Current through all regulations passed and filed through July 1, 2024
(A)
			 Rules
			 5703-25-30 to
			 5703-25-36 of the Administrative Code shall be applied in valuing and assessing
			 land that has qualified to be valued at the current value such land has for
			 agricultural use under the provisions of sections
			 5713.30 to
			 5713.38 of the Revised Code for
			 the tax year 1978, and thereafter, with respect to taxes which become a lien
			 January 1, 1978, and thereafter.
(B) Nothing contained in these rules shall be
			 construed as an authorization to value parcels, qualified as provided in
			 sections 5713.30 to
			 5713.38 of the Revised Code for
			 tax purposes at any other value than an identical parcel where the actual
			 highest and best use is exclusively agricultural unaffected by any other
			 use.
(C) Nothing contained in rules
			 5703-25-30 to
			 5703-25-36 of the Administrative Code shall be construed as an authorization
			 for any parcel in any class in any county to be valued for tax purposes at any
			 other value than its "taxable value" as set out in rule
			 5703-25-06
			 of the Administrative Code unless said parcel meets the qualification of
			 sections 5713.30 to
			 5713.38 of the Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-46 - Tax reduction factor; certification; composite factor

Current through all regulations passed and filed through July 1, 2024
As used in this rule and rule
				5703-25-47
				of the Administrative Code, "composite tax reduction factor" means the total
				percentage reduction in the taxes charged against each tract, lot, or parcel in
				a given class of real property located in a given taxing district provided
				under section 319.301 of the Revised Code and
				rule
				5703-25-45
				of the Administrative Code.
(A) At the
			 time the county auditor submits the abstract of real property as required under
			 section 5715.23 of the Revised Code, the
			 auditor shall furnish the information required by the tax commissioner to
			 compute the tax reduction factors or adjustments under divisions (D) and (E) of
			 section 319.301 of the Revised Code. The
			 auditor shall supplement this information as requested by the commissioner, or
			 by the last day of November if a tax approved at the November election is to be
			 extended on the current year's tax list and duplicate.
(B)
(1)
			 Upon receiving the necessary information from the auditor the commissioner
			 shall determine the tax reduction factor for each tax for each class of real
			 property as required under rule
			 5703-25-45
			 of the Administrative Code. The commissioner shall certify the tax reduction
			 factors to the county auditor and the county treasurer as soon as the
			 commissioner determines them.
(2)
			 In addition, for each class of real property, the commissioner shall determine
			 a composite tax reduction factor for each taxing district as provided in
			 paragraph (C) of this rule. The commissioner shall certify the composite tax
			 reduction factors to the county auditor and the county treasurer as soon as he
			 determines them.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-47 - Tax reduction factor; allocating taxes collected from each tax levy

Current through all regulations passed and filed through July 1, 2024
For the purpose of ascertaining the net amount of taxes
				collected for each particular tax levy, pursuant to section
				319.451 of the Revised Code, the
				county auditor shall use the tax reduction factors certified under paragraph
				(B)(1) of rule
				5703-25-46
				of the Administrative Code.
The composite tax reduction factors certified under paragraph
				(B)(2) of that rule shall never be used for this purpose.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-48 - Tax reduction factor; estimated factors; correcting errors

Current through all regulations passed and filed through July 1, 2024
(A)
(1) If the commissioner is unable to certify
			 a tax reduction factor for either class of real property in a taxing unit
			 located in more than one county by the last day of November because the
			 information required under division (G) of section
			 319.301 of the Revised Code is
			 unavailable, he shall determine and certify estimated tax reduction factors for
			 taxes levied by that taxing unit. The estimated tax reduction factors shall be
			 based on an estimate of the unavailable information.
(2) The commissioner shall also determine and
			 certify estimated composite tax reduction factors for each taxing district by
			 using the tax reduction factors estimated in paragraph (A)(1) of this
			 rule.
(3) Upon receipt of the
			 actual information for a taxing unit that used estimated tax reduction factors,
			 the commissioner shall compute the actual tax reduction factors and the
			 composite tax reduction factors for those taxing districts in which the taxing
			 unit is located. Using these actual tax reduction factors, the commissioner
			 shall compute the taxes that should have been charged and payable against real
			 property in that class for the year for which the estimated tax reduction
			 factors were used.
(4) For the
			 current tax year following the tax year for which the estimated tax reduction
			 factors were used, the commissioner shall add to or subtract from the amount of
			 taxes due for that current year the amount of underpayment or overpayment that
			 resulted in the preceding tax year from the use of the estimated tax reduction
			 factors.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-49 - Tax reduction factor; emergency school levy phase-in

Current through all regulations passed and filed through July 1, 2024
The tax commissioner shall include emergency school levies
				authorized by the voters prior to January 1, 1985, as current expenses of a
				school district in making the computations required under paragraph (E) of rule
				5703-25-45
				of the Administrative Code for tax years 1986, 1987, and 1988. The exclusion of
				such levies from that computation as provided in paragraph (E)(4) of that rule
				shall apply to all emergency school levies authorized by the voters on or after
				January 1, 1985.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-27 - Providing Municipal Income Tax Information › Section 5703-27-01 - Providing municipal income tax information

Current through all regulations passed and filed through July 1, 2024
As used in this rule:
(A) "Taxpayer information" includes the
			 following information regarding a taxpayer for each taxable year:
(1) The taxpayer's name, address, and federal
			 employer identification number;
(2)
			 The taxpayer-reported Ohio net income pursuant to section
			 5745.02 of the Revised
			 Code;
(3) The taxpayer-reported
			 Ohio apportionment ratio and the taxpayer-reported municipal apportionment
			 ratio pursuant to section
			 5745.02 of the Revised Code;
			 and
(4) The taxpayer-reported
			 income apportioned to the municipal corporation for purposes of the tax imposed
			 under Chapter 5745. of the Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-03 - Sampling

Current through all regulations passed and filed through July 1, 2024
(A) As authorized
			 pursuant to division (G) of section
			 5751.09 of the Revised Code, the
			 tax commissioner hereby prescribes sampling methods for the commercial activity
			 tax that the commissioner may use in lieu of a complete examination of records.
			 The sampling methods include, but are not limited to, the following:
(1) Statistical sampling. Statistical methods
			 of sampling are those procedures that utilize random selection and are capable
			 of projecting population values with a known reliability; and
(2) Non-statistical sampling. Non-statistical
			 sampling includes methods such as block sampling.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-04 - Excluded person - consolidated elected and combined taxpayer groups

Current through all regulations passed and filed through July 1, 2024
(A)
								As used in this rule, "exclusion amount" has the same
			 meaning as in section
			 5751.01 of the Revised
			 Code.
(B)
(1)
									A consolidated
			 elected taxpayer group is formed by an election pursuant to section
			 5751.011 of the Revised Code. To
			 make the election, the group needs to register as such a taxpayer. For tax
			 periods beginning before January 1, 2024, even if the group's total taxable
			 receipts are below one hundred fifty thousand dollars, with or without taking
			 into account gross receipts excluded because they are from other members of the
			 group, the group still needs to pay the flat (minimum) tax.
(2)
									For tax periods
			 beginning on or after January 1, 2024:
(a)
										Notwithstanding
			 the binding eight-calendar quarters for which a consolidated election applies
			 under section 5751.011 of the Revised Code, if
			 a registered consolidated elected taxpayer's taxable gross receipts will not
			 exceed the exclusion amount in the calendar year, such taxpayer may cancel its
			 account.
(b)
										If a group of persons who would be subject to the
			 commercial activity tax if the group registered as a combined taxpayer, but
			 whose aggregate taxable gross receipts would not exceed the exclusion amount in
			 the calendar year if the group were to make a valid consolidated election under
			 section 5751.011 of the Revised Code and
			 exclude intermember receipts, the group of persons does not need to register
			 for the commercial activity tax.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-05 - Commercial activity tax 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 person required to file a
			 commercial activity 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 as defined in
			 section 
										718.01
									 of the Revised Code. Alternatively, a calendar year taxpayer may utilize
			 the Ohio telefile system;
(2) The
			 payment shall be made electronically by using the Ohio business gateway
			 , or in the
			 manner prescribed by rules adopted by the treasurer of state under section
			 113.061 of
			 the Revised Code. Alternatively, a calendar year
			 taxpayer may utilize the Ohio telefile system.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-06 - Transfers of property into the state

Current through all regulations passed and filed through July 1, 2024
(A) This rule provides the circumstances when
			 a taxpayer/purchaser will be required to include the value of property that is
			 transferred into this state within one year from the receipt of the property
			 outside of this state pursuant to section
			 5751.013 of the Revised
			 Code.
(B)
(1) Subject to paragraph (B)(2) of this rule,
			 the value of property brought into this state within one year after it is
			 received outside this state does not have to be included as a taxable gross
			 receipt by the purchaser. However, upon audit, the tax commissioner may require
			 the value of such property to be included as a taxable gross receipt if the
			 commissioner finds that such transfer within one year was intended in whole or
			 in part to avoid the commercial activity tax.
(2) The commissioner may identify and post on
			 the department of taxation's website one or more descriptions of transfers that
			 the commissioner deems are intended to avoid the commercial activity tax. If a
			 transfer is one so described, the taxpayer must include the value of the
			 property transferred as a gross receipt for that tax period in which the
			 transfer is made. The property shall be valued at its fair market value at the
			 time of transfer. The taxpayer may file a refund claim if the taxpayer believes
			 that it can show that the acquisition and subsequent transfer was not intended
			 in whole or in part to avoid the commercial activity tax.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-08 - Request for member of a combined taxpayer group to file separately

Current through all regulations passed and filed through July 1, 2024
(A) This rule
			 provides the procedure that a member of a combined taxpayer group under section
			 5751.012 of the Revised Code
			 needs to
			 follow to file as a separate taxpayer and not as part of the combined
			 group.
(B)
(1) A member that is not the reporting person
			 of a combined taxpayer group, together with the reporting person of the group,
			 may contact the tax commissioner and request approval that the member be
			 allowed to file separately from the group. For the member to file separately,
			 the member and the reporting person need to agree to
			 all of the following:
(a) The member will not
			 claim any of the group's annual exclusion amount, and is not entitled to claim its own annual
			  exclusion
			 amount. For calendar years prior to 2024, the exclusion
			 amount is one million dollars. For calendar year 2024, the exclusion amount is
			 three million dollars. For calendar year 2025 and thereafter, the exclusion
			 amount is six million dollars.
(b) The member will file as a separate
			 taxpayer and will be subject to the applicable tax rate on all of the member's
			 taxable gross receipts. For example, for the period July 1, 2015 through
			 September 30, 2015, if a member had thirty thousand dollars of taxable gross
			 receipts, the tax would be seventy-eight dollars, the rate of twenty-six one
			 hundredths percent times the entire thirty thousand dollars of taxable gross
			 receipts.
(c) The member is
			 financially sound and currently able to pay the commercial activity tax and
			 other obligations as determined by the commissioner.
(d) The member remains jointly and severally
			 liable for the group's tax liability.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-10 - Nonprofit organizations and contributions

Current through all regulations passed and filed through July 1, 2024
(A) Division (A) of section
			 5751.01 of the Revised Code
			 defines "person" for purposes of the commercial activity tax. The definition
			 excludes nonprofit organizations. This rule defines a "nonprofit
			 organization."
(B) Solely for
			 purposes of the commercial activity tax, "nonprofit organization" means an
			 entity that meets both of the following :
(1)
			 The entity is organized other than for the pecuniary gain or profit of, and the
			 entity's net earnings or any part of them are not distributable to, the
			 entity's members, directors, officers, or other private persons, unless
			 otherwise permitted by law. The payment of reasonable compensation for services
			 rendered and the distribution of assets on dissolution as permitted by the laws
			 under which the entity is organized is not pecuniary gain or profit or
			 distribution of net earnings. If all of the entity's members are nonprofit
			 organizations, distribution to its members does not deprive the entity of the
			 status of a nonprofit organization.
(2) The entity is operating consistent with
			 its organization.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-14 - Commercial activity tax definition of "cash discounts"

Current through all regulations passed and filed through July 1, 2024
(A)
								For purposes of the commercial activity tax, "cash
			 discounts" (i.e., reductions in gross revenue) are excluded from a taxpayer's
			 "gross receipts" pursuant to division (F)(2) (bb) of section
			 5751.01 of the Revised
			 Code.
(B)
								For purposes of this rule, "cash discounts" include the
			 following:
(1)
									"X per cent, y-day" discounts, where the purchaser may take
			 a percentage cash discount on the invoice price if payment is made within a
			 specified period of time of the invoice date; otherwise the entire invoice
			 price is due by the net date;
(2)
									Provided they are
			 only based on making timely payments or volume purchases;
(a)
										Incentive-based
			 rebates received by a purchaser, but not the purchaser's customer;
			 and
(b)
										Discounts allowed and taken by a purchaser, but not the
			 purchaser's customer.
(3)
									Unilateral or
			 negotiated price adjustments that are not based on, or do not require, the
			 provision of anything of material value on the part of the purchaser as
			 consideration for the price adjustment.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-17 - Situsing of certain services for purposes of the commercial activity tax

Current through all regulations passed and filed through July 1, 2024
(A) In general,
			 gross receipts from services are sitused to Ohio in the proportion that the
			 purchaser's benefit in Ohio with respect to what was purchased bears to the
			 purchaser's benefit everywhere with respect to what was purchased. Except as
			 otherwise set forth in this rule, the physical location where the purchaser
			 ultimately uses or receives the benefit of what was purchased is paramount in
			 determining the proportion of the benefit received in Ohio. The tax
			 commissioner will not require taxpayers to upgrade their systems in order to
			 comply with the general provisions of this rule as long as the taxpayer makes a
			 good faith effort to situs receipts from services in a reasonable, consistent,
			 and uniform method that is supported by the taxpayer's business records as they
			 existed at the time the service was provided or within a reasonable time
			 thereafter.
(B)
(1) For purposes of this proposed rule, "a
			 purchaser only located in Ohio" for an individual means a resident of Ohio
			 having no business locations outside Ohio. "A purchaser only located in Ohio"
			 for any other entity means that both of the following apply:
(a) The entity's headquarters/commercial
			 domicile (which may be different from the state of incorporation or state of
			 organization) is in Ohio; and
(b)
			 The entity has no physical locations outside Ohio.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-18 - Records retention requirements

Current through all regulations passed and filed through July 1, 2024
(A) Pursuant to the authority granted under
			 section 5751.12 of the Revised Code, the
			 tax commissioner hereby promulgates a rule that establishes a record retention
			 policy for purposes of the commercial activity tax. Under that section, the
			 commissioner may identify certain records that are necessary for a person to
			 maintain in order to show whether, and the extent to which, that person is
			 subject to the tax imposed by Chapter 5751. of the Revised Code.
(B) For purposes of determining gross
			 receipts under division (F) of section
			 5751.01 of the Revised Code, all
			 persons subject to the tax imposed under section
			 5751.02 of the Revised Code
			 shall keep and maintain primary and supporting records including but not
			 limited to the following: sales journals, financial statements, charts of
			 accounts, cash journals, annual reports, general ledgers, income statements and
			 tax returns, and invoices. In addition, all persons must maintain
			 organizational structures that reflect ownership and control percentages as
			 they exist in each filing period.
(C)
(1)
			 With regard to records concerning net operating loss credits available under
			 section 5751.53 of the Revised Code,
			 persons must retain records relating to such credit until June 30, 2010. Since
			 companies may generate net operating losses long before being able to claim a
			 deduction for the loss, records relating to the calculation of the corporation
			 franchise tax reports for all years between the year the Ohio net operating
			 loss was generated and each year in which the loss is being applied against
			 Ohio taxable income must be maintained until June 30, 2010. Further, the
			 statute of limitations does not prohibit either the commissioner or the
			 taxpayer from adjusting the net operating loss carried forward from a tax year
			 closed to assessment to a year still open to assessment or refund. See Consumer
			 Direct v. Limbach (1991), 62 Ohio St. 3d 180.
(2) For example, company A generated a net
			 operating loss in Ohio corporate franchise tax year 1989 (taxable year ending
			 in 1988). Because of previous losses and correlating loss carryforward amounts,
			 company A does not begin to claim the loss generated in the taxable year ending
			 in 1988 until Ohio corporate franchise tax year 2005 (taxable year ending in
			 2004). For purposes of claiming any credit for commercial activity tax
			 purposes, company A is required to retain all records relating to the
			 calculation of the credit, including all Ohio corporate franchise tax returns
			 for the tax years 1989 through 2005 until June 30, 2010.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-19 - Changes in ownership

Current through all regulations passed and filed through July 1, 2024
(A) Consolidated elections, generally.
(1) For purposes of the commercial activity
			 tax, a group of two or more persons may elect under section 5751.011 of the
			 Revised Code to be in a consolidated elected taxpayer group that includes all
			 persons that are at least fifty per cent owned and controlled or at least
			 eighty per cent owned and controlled by common owners. The group also may elect
			 to include or exclude all non-United States entities that otherwise meet the
			 requirements to be in the group.
(2) The percentage chosen by the members of a
			 consolidated elected taxpayer group applies to all persons meeting the
			 requisite common ownership requirements. For example, person A, a corporation,
			 elects to consolidate at eighty per cent with its wholly owned subsidiary, B.
			 Person B owns two of its own subsidiaries (C and D) at sixty per cent. Because
			 A, the common owner, elected to consolidate at eighty per cent with B, entities
			 C and D are not included in the consolidated elected taxpayer group of their
			 common owners (A and B). Instead, C and D are part of a combined taxpayer group
			 that is commonly owned by A and B. In addition, C and D may not make a separate
			 election to consolidate at fifty per cent in order to exclude their receipts.
			 Since A and B are members of both taxpayer groups, A's and B's taxable gross
			 receipts are reported with the consolidated elected taxpayer
			 group.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-20 - Situsing receipts from periodic payments for mobile property

Current through all regulations passed and filed through July 1, 2024
(A)
(1) Gross receipts from the sale or other
			 exchange of tangible personal property are sitused based on the location where
			 the purchaser receives the property in accordance with division (E) of section
			 5751.033 of the Revised Code.
			 When dealing with receipts from mobile property upon which lease payments are
			 made, the location to situs such receipts may be unclear and paragraphs (B) and
			 (C) of this rule shall be used in those situations.
(2) As used in this rule, the term "lease
			 payments" also includes rental payments or other similar periodic
			 payments.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-21 - Pre-income tax trusts, explained with revocation procedures

Current through all regulations passed and filed through July 1, 2024
(A)
(1)
									Subject to
			 paragraph (D) of this rule, each pre-income tax trust that made a qualifying
			 pre-income tax trust election pursuant to section
			 5747.01 of the Revised Code had
			 to have registered for the commercial activity tax imposed under section
			 5751.02 of the Revised Code by
			 April 17, 2007. For tax periods beginning prior to January 1, 2024, all such
			 trusts had to file tax returns and pay at least a minimum tax of one hundred
			 fifty dollars for each year, regardless of the trust's taxable gross receipts
			 under division (E)(7) of section
			 5751.01 of the Revised
			 Code.
(2)
									For tax periods beginning January 1, 2024, and
			 thereafter, the annual minimum tax has been eliminated. For tax periods
			 beginning January 1, 2024, any qualified pre-income tax trust or combined or
			 consolidated elected taxpayer that includes such trust whose taxable gross
			 receipts do not exceed the exclusion amount in a calendar year may cancel its
			 commercial activity tax registration. The cancellation for this reason does not
			 revoke the trust's election to be subject to the commercial activity tax. If at
			 any time after cancellation of the registration, the trust's or the combined or
			 consolidated elected taxpayer's taxable gross receipts exceed the exclusion
			 amount in a calendar year, the trust or combined or consolidated elected
			 taxpayer needs to reactivate its registration and resume filing and paying the
			 commercial activity tax. For calendar year 2024, the exclusion amount is three
			 million dollars. For calendar year 2025 and thereafter, the exclusion amount is
			 six million dollars.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-29 - Commercial Activity Tax › Section 5703-29-22 - Explanation of the commercial activity tax credits

Current through all regulations passed and filed through July 1, 2024
(A)
(1)
									For purposes of the commercial activity tax, the law
			 provides different credits taxpayers may apply against their tax liability:
(a)
										a
			 nonrefundable jobs retention credit;
(b)
										a nonrefundable
			 credit for qualified research expenses;
(c)
										a nonrefundable
			 credit for a borrower's qualified research and development loan payments;
(d)
										a
			 credit for unused franchise tax net operating loss deductions, which operates
			 as both a nonrefundable credit or a refundable credit, depending on the year in
			 which the taxpayer claims the credit;
(e)
										a refundable
			 motion picture and broadway theatrical production credit; and
(f)
										a refundable jobs
			 creation or jobs retention credit. A taxpayer may not claim as a credit against
			 the commercial activity tax any credit amount that such taxpayer previously (or
			 simultaneously) claimed as a credit and received the benefit of such credit
			 against any other tax, including but not limited to the individual income tax,
			 financial institutions tax, insurance premiums tax, or, if applicable, any
			 credit amount that a pass-through entity passed through to its owners to the
			 extent the owners received the benefit of such credit. If authorized by
			 statute, the recipient of a credit that is a pass-through entity may elect to
			 pass through the credit to such entity's owners. A recipient that makes that
			 election may not claim as a credit against its commercial activity tax
			 liability any portion of the credit passed through to the pass-through entity's
			 owners. Unless otherwise authorized by statute, credits are nontransferable. In
			 addition, in no event may a taxpayer claim a nonrefundable credit against its
			 commercial activity tax annual minimum tax liability.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-31 - Accessing Confidential Personal Information › Section 5703-31-02 - Procedures for accessing confidential personal information

Current through all regulations passed and filed through July 1, 2024
For personal information systems,
				whether manual or computer systems, that contain confidential personal
				information, the agency shall do the following:
(A)
								 Criteria for
			 accessing confidential personal information. Personal information systems of
			 the agency are managed on a "need-to-know" basis whereby the information owner
			 determines the level of access required for an employee of the agency to
			 fulfill his/her job duties. The determination of access to confidential
			 personal information shall be approved by the employee's supervisor and the
			 information owner prior to providing the employee with access to confidential
			 personal information within a personal information system. The agency shall
			 establish procedures for determining a revision to an employee's access to
			 confidential personal information upon a change to that employee's job duties
			 including, but not limited to, transfer or termination. Whenever an employee's
			 job duties no longer require access to confidential personal information in a
			 personal information system, the employee's access to confidential personal
			 information shall be removed.
(B)
								 Individual's
			 request for a list of confidential personal information. Upon the signed
			 written request of any individual for a list of confidential personal
			 information about the individual maintained by the agency, the agency shall do
			 all of the following:
(1)
									 Verify the identity of the individual by a method that
			 provides safeguards commensurate with the risk associated with the confidential
			 personal information;
(2)
									 Provide to the individual the list of confidential
			 personal information that does not relate to an investigation about the
			 individual or is otherwise not excluded from the scope of Chapter 1347. of the
			 Revised Code; and
(3)
									 If all information relates to an investigation about
			 that individual, inform the individual that the agency has no confidential
			 personal information about the individual that is responsive to the
			 individual's request.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-31 - Accessing Confidential Personal Information › Section 5703-31-04 - Confidentiality statutes

Current through all regulations passed and filed through July 1, 2024
The following federal statutes or state
				statutes make personal information maintained by the agency confidential and
				identify the confidential personal information within the scope of rules
				promulgated by this agency in accordance with section
				1347.15 of the Revised
				Code:
(A)
								 Social security numbers:
			 5 U.S.C.
			 552a. , unless the individual was told that
			 the number would be disclosed;
(B)
								 "Bureau of
			 Criminal Investigation and Information" criminal records check results:
								section
			 4776.04 of the Revised
			 Code;
(C)
								 Confidentiality and disclosure of returns and return
			 information: section 6103 of the Internal Revenue Code;
(D)
								 Unauthorized
			 disclosure of information: section 7213 of the Internal Revenue Code;
(E)
								
			 Unauthorized inspection of returns or return information: section 7213A of the
			 Internal Revenue Code;
(F)
								 Civil damages for unauthorized inspection or
			 disclosure of returns and return information: section 7431 of the Internal
			 Revenue Code;
(G)
								 Prohibition against divulging information: section
			 5703.21 of the Revised
			 Code;
(H)
								 Confidentiality of financial information regarding
			 personal property taxation: section
			 5711.101 of the Revised
			 Code;
(I)
								 Confidentiality of certain estate tax information:
			 section 5731.90 of the Revised
			 Code;
(J)
								 Confidentiality of annual franchise tax report:
			 division (G) of section
			 5733.03 of the Revised
			 Code;
(K)
								 Confidentiality of information resulting from
			 investigations: section
			 5739.35 of the Revised
			 Code;
(L)
								 Confidentiality of income tax information: division
			 (C) of section 5747.18 of the Revised
			 Code;
(M)
								 Confidentiality of commercial activity tax
			 information: section 5751.12 of the Revised
			 Code;
(N)
								 Confidentiality of information relating to opinions of
			 the tax commissioner: section
			 5703.53 of the Revised
			 Code;
(O)
								 Confidentiality of motor fuel tax information: section
			 5735.33 of the Revised
			 Code;
(P)
								 Confidentiality of use tax investigation information:
			 section 5741.24 of the Revised Code; and
(Q)
								 Confidentiality of cigarette tax information: section
			 5743.45 of the Revised
			 Code.
Five Year Review (FYR) Dates:
				12/07/2016 and
				12/07/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 1347.15,
				5703.211
Rule
				Amplifies: 1347.15,
				5703.211
Prior
				Effective Dates: 02/01/2011
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-31 - Accessing Confidential Personal Information › Section 5703-31-05 - Valid reasons for accessing confidential personal information

Current through all regulations passed and filed through July 1, 2024
Pursuant to the requirements of
				division (B)(2) of section
				1347.15 of the Revised Code,
				this rule contains a list of valid reasons, directly related to the department
				of taxation's exercise of its powers or duties, for which only employees of the
				agency may access confidential personal information (CPI) regardless of whether
				the personal information system is a manual system or computer system:
(A)
								
			 Performing the following functions constitute valid reasons for authorized
			 employees of the agency to access confidential personal information:
(1)
									 Responding to a
			 public records request;
(2)
									 Responding to a request from an individual for the
			 list of CPI the agency maintains on that individual;
(3)
									 Administering a
			 constitutional provision or duty;
(4)
									 Administering a
			 statutory provision or duty;
(5)
									 Administering an
			 administrative rule provision or duty;
(6)
									 Complying with
			 any state or federal program requirements;
(7)
									 Processing of
			 tax returns, including all submitted tax payments, and processing of refunds
			 due to taxpayers;
(8)
									 Auditing purposes;
(9)
									 Licensure or
			 permit processes;
(10)
									 Investigation or law enforcement purposes;
(11)
									
			 Administrative hearings;
(12)
									 Litigation,
			 complying with an order of the court, or subpoena;
(13)
									 Human resource
			 matters (e.g., hiring, promotion, demotion, discharge, salary/compensation
			 issues, leave requests/issues, time card approvals/issues);
(14)
									 Complying with
			 an executive order or policy;
(15)
									 Complying with
			 an agency policy or a state administrative policy issued by the department of
			 administrative services, the office of budget and management or other similar
			 state agency; or
(16)
									 Complying with a collective bargaining agreement
			 provision.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-33 - Financial Institutions Tax › Section 5703-33-01 - Electronic filing of annual or estimated tax reports and tax payments

Current through all regulations passed and filed through July 1, 2024
(A) Except as
			 provided in paragraph (B) of this rule, the reporting person for each taxpayer
			 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 as defined in section
			 718.01
			 of the Revised Code;
(2) The
			 payment shall be made electronically by using the Ohio business gateway or in
			 the manner prescribed by rules adopted by the treasurer of state under section
			 113.061 of
			 the Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-33 - Financial Institutions Tax › Section 5703-33-02 - Captive finance companies

Current through all regulations passed and filed through July 1, 2024
(A) Regarding the computation provided for in
			 division (D) of section
			 5726.01 of the Revised Code, a
			 "captive finance company" must derive at least seventy-five percent of its
			 gross income from the transactions listed in division (D) of section
			 5726.01 of the Revised Code for
			 a three-year rolling average of the current taxable year and the two taxable
			 years preceding the current taxable year. If for any taxable year, the company
			 does not derive at least seventy-five per cent of its gross income from the
			 transactions listed in division (D) of section
			 5726.01 of the Revised Code for
			 a three-year rolling average of the current taxable year and the two taxable
			 years preceding the current taxable year, then for that taxable year it is not
			 a captive finance company.
(B)
(1) For example, a taxpayer that for its
			 current year has eighty per cent of its gross income derived from the
			 transactions listed in division (D) of section
			 5726.01 of the Revised Code, and
			 seventy-six per cent for the immediately preceding year, but only sixty per
			 cent for the year immediately preceding that, would not qualify as a captive
			 finance company, because the three year rolling average ((80 + 76 + 60 ) / 3 =
			 72 per cent) is below the seventy-five per cent threshold to be a captive
			 finance company.
(2) For example, a
			 taxpayer for its current year that has eighty-nine per cent of its gross income
			 derived from the transactions listed in division (D) of section
			 5726.01 of the Revised Code, and
			 seventy-eight per cent for the immediately preceding year, and sixty-seven per
			 cent for the year immediately preceding that, would qualify as a captive
			 finance company, because the three-year rolling average ((89 + 78 + 67 ) / 3 =
			 78 per cent) equals or exceeds the seventy-five per cent threshold.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-33 - Financial Institutions Tax › Section 5703-33-03 - Notification of change in ownership or applicability of chapter

Current through all regulations passed and filed through July 1, 2024
(A) When a person
			 is no longer subject to the tax imposed by this chapter, the person shall
			 notify the commissioner of this change in writing on a form available on the
			 department of taxation's website or electronically via the Ohio business
			 gateway.
(B) If the ownership
			 structure of a financial institution changes such that a person is no longer
			 includable in the annual report of the financial institution, the reporting
			 person for the financial institution shall notify the commissioner of the
			 change when the reporting person files its next annual report or in writing
			 prior to the due date of that report. Persons wishing to notify the
			 commissioner of such change prior to filing the next annual report may obtain a
			 form on the department of taxation's website or may update the information
			 electronically via the Ohio business gateway.
(C) In accordance with paragraph (A) of this
			 rule, the following form, located on the department's website at
http://www.tax.ohio.gov/Forms.aspx
,
			 is incorporated in this rule by reference: "Business Account Update Form," revised November
			 2017.
(D) In accordance with
			 paragraph (B) of this rule, the following form, located on the department's
			 website at
http://www.tax.ohio.gov/Forms.aspx
,
			 is incorporated in this rule by reference: "FIT AR ADD/REMOVE a Member to/from
			 a Consolidated Group Financial Institutions Tax (FIT)," revised
			 January
			 2015.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-33 - Financial Institutions Tax › Section 5703-33-04 - Pawn shops and pawnbrokers

Current through all regulations passed and filed through July 1, 2024
(A) Chapter 4727. of the Revised Code
			 provides the following definition of a pawnbroker:
"Pawnbroker" means a person engaged in the business of lending
				money on deposit or pledges of personal property, other than securities,
				printed evidence of indebtedness, titles, deeds, or bills of sale, at a total
				charge, rate of interest, or discount or other remuneration in excess of eight
				per cent per annum, and includes a person engaged in the business of purchasing
				personal property from another person with an agreement that the personal
				property will be made available to that other person for repurchase within an
				agreed-to time period and for an amount greater than the price originally paid
				to that other person for the purchase of the personal property.
In order to qualify as a pawn shop or pawnbroker, a person must
				retain physical possession of the pledged tangible personal property for the
				agreed-to time period for all individuals pledging tangible personal property
				to the person.
(B) Pawn
			 shops or pawnbrokers, as defined above, are hereby excluded from being found to
			 be a "small dollar lender" as defined in division (M)(2) of section
			 5726.01 of the Revised Code.
			 Pawn shops and pawnbrokers are also excluded from being a "financial
			 institution" as that term is defined in division (H) of section
			 5726.01 of the Revised
			 Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-33 - Financial Institutions Tax › Section 5703-33-05 - Reporting of total equity capital

Current through all regulations passed and filed through July 1, 2024
(A) Ohio's financial institutions tax
			 (FIT) has been designed based upon the following
			 fundamental concepts:
(1) The tax return will
			 be reported on a consolidated basis at the highest level of ownership rather
			 than on a separate entity basis.
(2) The equity of the consolidated reporting
			 group will be based upon the generally accepted accounting principle basis
			 reported to the appropriate federal regulatory agency rather than on a tax
			 basis.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-35 - Severance Tax › Section 5703-35-01 - Severance tax severers and owners 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 person required to file a
			 severance 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 as defined in
			 Chapter
									718. of the
			 Revised Code;
(2) The payment shall
			 be made electronically by using the Ohio business gateway or made in the manner
			 prescribed by rules adopted by the treasurer of state under section
			 113.061 of the Revised
			 Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-37 - Motor Fuel Supplier Tax › Section 5703-37-01 - Records retention policy

Current through all regulations passed and filed through July 1, 2024
(A) Pursuant to the authority granted under
			 section 5736.12 of the Revised Code, the
			 tax commissioner hereby promulgates a rule that establishes a record retention
			 policy for purposes of the tax imposed under section
			 5736.02 of the Revised Code.
			 Under section 5736.12 of the Revised Code, the
			 commissioner may identify certain records that are necessary for a supplier to
			 maintain in order to show the extent to which that supplier is subject to the
			 tax imposed under section
			 5736.02 of the Revised
			 Code.
(B) For purposes of
			 determining calculated gross receipts under
			 division (E) of section
			 5736.01 of the Revised Code, a
			 supplier, subject to the tax imposed under section
			 5736.02 of the Revised Code,
			 shall keep and maintain primary and supporting records including but not
			 limited to the following: sales journals, financial statements, charts of
			 accounts, cash journals, annual reports, general ledgers, income statements and
			 tax returns, and invoices. A supplier must maintain records and make them
			 available to the commissioner for inspection in accordance with the provisions
			 in section 5736.12 of the Revised Code.
			 Such records must be maintained for at least four years from the later of the
			 filing of or the due date of the return covering the period in which the tax
			 imposed under section
			 5736.02 of the Revised Code was
			 reported or paid.
(C) All persons
			 making purchases within and from the distribution system must maintain the
			 purchase records and make them available to the commissioner for inspection in
			 accordance with the provisions in section
			 5736.12 of the Revised Code.
			 Such records must be maintained for at least four years from the later of the
			 filing of or the due date of the return covering the period in which the
			 purchases were made.
(D) This rule
			 also applies to all records discussed in information releases and/or
			 administrative rules relating to the tax imposed under section
			 5736.02 of the Revised
			 Code.
(E) Unless otherwise stated,
			 pursuant to section 5736.12 of the Revised Code, all
			 records must be maintained for a period of four years from the later of the
			 filing of or the due date of the return covering the period to which the
			 records relate unless the commissioner either consents in writing to their
			 earlier destruction or, by written order, extends the time period required for
			 retention.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-37 - Motor Fuel Supplier Tax › Section 5703-37-02 - Sampling

Current through all regulations passed and filed through July 1, 2024
(A) As authorized
			 pursuant to division (G) of section
			 5736.09 of the Revised Code, the
			 tax commissioner hereby prescribes sampling methods for the tax imposed under
			 section 5736.02 of the Revised Code that
			 the commissioner may use in lieu of a complete examination of records. The
			 sampling methods include, but are not limited to, the following:
(1) Statistical sampling. Statistical methods
			 of sampling are those procedures that utilize random selection and are capable
			 of projecting population values with a known reliability; and
(2) Non-statistical sampling. Non-statistical
			 sampling includes methods such as block sampling.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-37 - Motor Fuel Supplier Tax › Section 5703-37-03 - Supplier 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 supplier subject to the tax imposed under section
			 5736.02
			 of the Revised Code 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 as defined in section
			 
										718.01
									 of the Revised Code;
(2) The
			 payment shall be made electronically by using the Ohio business gateway as
			 defined in section 
										718.01
									 of the Revised Code or in the manner prescribed by rules adopted by the
			 treasurer of state under section
			 113.061 of
			 the Revised Code.