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

Rule 5703-9-39 | Interstate commerce.


When tangible personal property is sold within the state and the vendor is obligated to deliver it to a point outside of the state, or to deliver it to a carrier or to the mails for transportation to a point outside of the state, the Ohio sales tax does not apply. However, where tangible personal property pursuant to a sale is delivered in this state to the buyer or to an agent of his other than an interstate carrier the retail sales tax applies notwithstanding that the buyer may subsequently transport the property out of the state.

Supplemental Information

Authorized By: 5703.05
Amplifies: 5739.02
Five Year Review Date: 6/14/2023
Prior Effective Dates: 7/13/1951