Ohio Administrative Code Search

...) Vendor's and seller's tax returns: (1) Vendors licensed under section 5739.17 of the Revised Code and sellers licensed under section 5741.17 of the Revised Code are required to file returns and remit the tax due each month unless the tax commissioner authorizes filing at less frequent intervals as provided in paragraph (A)(2) of this rule. (2) Vendors and sellers that do not hold a permit to sell alcoholic beve...

...endor's and seller's tax returns: (1) Vendors licensed under section 5739.17 of the Revised Code and sellers licensed under section 5741.17 of the Revised Code are required to file returns and remit the tax due each month unless the tax commissioner authorizes filing at less frequent intervals as provided in paragraph (A)(2) of this rule. (2) Vendors and sellers that do not hold a permit to ...

...real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contractor" is any person who performs such an agreement, whether as prime contractor or subcontractor. (B) Tangible personal property that is permanently affixed to real property, but th...

... property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contractor" is any person who performs such an agreement, whether as prime contractor or subcontractor. (B) Tangible personal property that is permanently affixed to r...

... property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contractor" is any person who performs such an agreement, whether as prime contractor or subcontractor. (B) Tangible personal property that is permanently affixed to r...

... billings as specified in divisions (H)(1) and (H)(4) of section 5739.01 of the Revised Code and divisions (G)(1) and (G)(4) of section 5741.01 of the Revised Code. (B) A conditional sale is effected at the time and place of acceptance of the purchase offer by the vendor. The sales tax must be charged on the full agreed price at that time and reported on the vendor's return for the period in which the sale is effec...

...nsferred, as described in section 5739.011 of the Revised Code and this rule, primarily in a manufacturing operation to produce tangible personal property for sale. This means that a person who buys tangible personal property and will make it a part or constituent of something that is being manufactured for sale, or buys something that is used in a manufacturing operation, does not have to pay sa...

...nsferred, as described in section 5739.011 of the Revised Code and this rule, primarily in a manufacturing operation to produce tangible personal property for sale. This means that a person who buys tangible personal property and will make it a part or constituent of something that is being manufactured for sale, or buys something that is used in a manufacturing operation, does not have to pay sa...

...(A) As used in this rule: (1) "Ancillary service" has the same meaning as in division (AA)(1)(h) of section 5739.01 of the Revised Code: (2) "Internet access service" means a type of electronic information service, as that term is defined in division (Y)(1)(c) of section 5739.01 of the Revised Code, wherein the consumer of the service is granted access to the service provider's computer equi...

...(A) As used in this rule: (1) "Ancillary service" has the same meaning as in division (AA)(2) of section 5739.01 of the Revised Code. (2) "Internet access service" means a type of electronic information service, as that term is defined in division (Y)(1)(c) of section 5739.01 of the Revised Code, wherein the consumer of the service is granted access to the service provider's computer equipme...

...ions within the meaning of division (B)(1) of section 5739.02 of the Revised Code and are subject to the tax.

...e for the value of a trade-in. Example 1: In this example, the dealer includes the negative equity amount in the total vehicle price. In this example, the negative equity is itemized. However, whether the negative equity is separately itemized or simply reflected in the base vehicle price (See example 2 below), when negative equity is added to the base vehicle price, it is subject to the tax. Example 1a: New V...

...e for the value of a trade-in. Example 1: In this example, the dealer includes the negative equity amount in the total vehicle price. In this example, the negative equity is itemized. However, whether the negative equity is separately itemized or simply reflected in the base vehicle price (See example 2 in this rule), when negative equity is added to the base vehicle price, it is subject to the tax. Example 1a: New...

...e for the value of a trade-in. Example 1: In this example, the dealer includes the negative equity amount in the total vehicle price. In this example, the negative equity is itemized. However, whether the negative equity is separately itemized or simply reflected in the base vehicle price (See example 2 in this rule), when negative equity is added to the base vehicle price, it is subject to the tax. Example 1a: New...

...g from sales occurring on or after July 1, 1980 and charged off as uncollectible on the vendor's books during the sales tax reporting period. The tax collected for the current period may be adjusted by deducting therefrom the amount of tax previously reported and paid as tax collected on the sale giving rise to the bad debt. "Bad debt" means any debt or account receivable arising from the sale of...

...(A) As used in this rule: (1) "Automatic data processing" means: (a) Processing others' data, including all activities incident to processing of data such as keypunching, keystroke verification, rearranging, or sorting of previously documented data for the purpose of data entry or automatic processing, changing the medium on which data is stored, and preparing business documents such as reports, che...

...(A) As used in this rule: (1) "Automatic data processing" means: (a) Processing others' data, including all activities incident to processing of data such as keypunching, keystroke verification, rearranging, or sorting of previously documented data for the purpose of data entry or automatic processing, changing the medium on which data is stored, and preparing business documents such as reports,...

...his rule and in sections 5739.33 and 5741.25 of the Revised Code: (1) "Officer" or "corporate officer" means the president, vice-president, treasurer, secretary, or chief executive officer of a corporation, or any person holding a similar title or position in a corporation, limited liability company, or business trust. Any person who holds an ownership interest in a corporation or limited liability company or a bene...

...rule and in sections 5739.33 and 5741.25 of the Revised Code: (1) "Officer" or "corporate officer" means the president, vice-president, treasurer, secretary, or chief executive officer of a corporation, or any person holding a similar title or position in a corporation, limited liability company, or business trust. Any person who holds an ownership interest in a corporation or limited liabili...

...(A) (1) Any time after the effective date of Ohio's membership in the streamlined sales tax system, any vendor or seller that wishes to register to collect and remit Ohio tax may register through a multi-state central registration system provided by the governing board of the streamlined sales tax system. As used in this rule, that central registration system is the "CRS." By registering throug...

...(A) (1) Any time after the effective date of Ohio's membership in the streamlined sales tax system, any vendor or seller that wishes to register to collect and remit Ohio tax may register through a multi-state central registration system provided by the governing board of the streamlined sales tax system. As used in this rule, that central registration system is the "CRS." By registering throug...

...(A) (1) After providing the tax commissioner with at least sixty-five days notice, county and transit authority sales and use tax rate changes adopted on or after January 1, 2004 shall become effective only at the beginning of a calendar quarter, i.e., January first, April first, July first, or October first. (2) Any county or transit authority sales or use tax adopted on or after January 1, 2...

...(A) (1) Charges by the vendor or seller for preparation and delivery to a location designated by the consumer of taxable tangible personal property or of a taxable service, including charges for transportation, shipping, postage, handling, crating, and packing, are defined as part of the price for determining the tax. (2) Charges paid by a customer to a delivery company, and not imposed or...

...(A) (1) For the purposes of Chapters 5739. and 5741. of the Revised Code and this rule, all purchases of tangible personal property are taxable, except those in which the purpose of the consumer is to use or consume the thing transferred directly in the production of crude oil and natural gas for sale. This means that a person who buys tangible personal property and directly uses or consumes it...

...ment of the tax liability as follows: (1) The reports shall be filed electronically by using the Ohio business gateway as defined in Chapter 718. of the Revised Code or by any other electronic filing and payment system established by the department of taxation. (2) All payments shall be made electronically by using the Ohio business gateway, in the manner prescribed by rules adopted by the treas...