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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 5703-9-29 | Outdoor advertising concerns.


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.

Last updated November 15, 2023 at 2:06 PM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5739.02
Five Year Review Date: 2/17/2027
Prior Effective Dates: 7/21/1961