The Ohio Codes website is experiencing system issues with the Ohio Administrative Code.
While we are working to resolve the issue as quickly as possible, filed versions of individual
Ohio Administrative Code rules can be accessed by entering the rule number in the
"Rule Number Quick Search" box on the Register of Ohio.
Thank you for your patience.
Rule 5703-9-35 | Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations.
Sales of tangible personal property to the superintendent of insurance of Ohio, the superintendent of financial institutions and the superintendent of building and loan associations of Ohio, in their capacities as liquidators of closed institutions under their respective jurisdictions, are not sales to the state or any of its political subdivisions within the meaning of division (B)(1) of section 5739.02 of the Revised Code and are subject to the tax.
Last updated November 15, 2023 at 2:09 PM