5703-9-34 Sign manufacturers, sign painters and sales agents.

Persons engaged in selling, leasing, installing, maintaining, or repairing electric, neon, or other illuminated signs, where such sale or lease involves a transfer of title or possession or a license to use or consume such signs, are making retail sales and must collect the tax on the selling price or rental fee.

Persons engaged in the business of painting signs on articles of tangible personal property, whether furnished by themselves or by the customer, for the purpose of selling or leasing such signs as finished articles, are vendors of such signs. Each such vendor must possess a vendor's license and collect the tax on the selling price or rental fee of each sign, including the labor charge for painting such signs.

Persons engaged in the business of painting signs on real property owned or leased by others are rendering a service and the charges therefor are not subject to the tax. The tax shall apply on all sales of tangible personal property to such persons for use or consumption in furnishing such service.

Eff 7-10-88
Rule promulgated under: RC 5703.14
Rule authorized by: RC 5703.05
Rule amplifies: RC 5739.01