Ohio Administrative Code Search

...ontain the following information: (1) The seller's name and address; (2) The seller's tax identification number (FEIN/SSN) and Ohio motor fuel/aviation fuel account number; (3) The purchaser's name; (4) The purchaser's tax identification number (FEIN/SSN); (5) The city and state of origin of the aviation fuel; (6) The destination of the fuel by street address, city, state and zip code; (7)...

...ll contain the following information: (1) The seller's name and address; (2) The seller's tax identification number (FEIN/SSN) and Ohio motor fuel/aviation fuel account number; (3) The purchaser's name; (4) The purchaser's tax identification number (FEIN/SSN); (5) The city and state of origin of the aviation fuel; (6) The destination of the fuel by street address, city, state and zip...

...(A) As used in this rule: (1) (a) "Primary records" include: (i) Driver's trip reports; (ii) Vehicle trip reports; (iii) Electronic logging device reports; (iv) Daily dispatch sheets; (v) Driver's daily logs; (vi) Global position system (GPS) reports for each vehicle, which show the date, time, and location of each GPS reading and calculated distance between each ...

...Pursuant to section 5703.12 of the Revised Code and the "International Registration Plan" adopted pursuant to division (A) of section 4501.02 of the Revised Code: (A) A person who receives international registration plan audit findings from the tax commissioner may protest the findings by filing a written objection with the commissioner. (B) Unless the person described in paragraph (A) of this rule...

... of the tax liability as follows: (1) The returns shall be filed electronically by using the Ohio business gateway or by any other electronic filing 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 treasurer of state under section 113.061 of the Revised Code...

...(A) (1) Cigarette manufacturers and cigarette importers will be required to make and deliver an application to the tax commissioner, which states the name of the applicant, the nature of the applicant's business, and any other information required by the commissioner. Any license issued under such application will be valid for a period of one year commencing on the fourth Monday of May. (2...

...(A) (1) As used in this rule, "sale" has the same meaning as in division (D) of section 5743.01 of the Revised Code and includes delivery or other distribution. (2) All persons dealing in sales of other tobacco products or vapor products, including persons dealing in sales of previously taxed other tobacco products or vapor products (secondary distributor), other than persons dealing exclusive...

... of the tax liability as follows: (1) The returns and 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 ...

... liability pursuant to section 3769.103 of the Revised Code as follows: (1) For each racing day, the permit holder shall prepare and transmit to the tax commissioner a report, on a form prescribed by the commissioner, showing for each race and simulcast: (a) The amount wagered on win, place, or show and the breakage thereon; (b) The amount wagered on other than win, place, or show and the ...

...es under the provisions of section 319.05 of the Revised Code. The tax commissioner may order any particular county auditor to seek, in writing, prior approval from the tax commissioner to appoint and employ any such experts, deputies, clerks or other employees, as the tax commissioner deems necessary, in the manner and for the time period the tax commissioner prescribes. (B) A county auditor...

...s jurisdiction as provided in section 5713.03 of the Revised Code. Such property records shall be in either sheet, card, or electronic form as determined by the county auditor. The information contained on this record, in conjunction with the actual viewing of the property by the appraiser and other pertinent information available, shall be used in estimating the true value in money of each parcel of real property in...

...(A) As required by section 5713.041 of the Revised Code, the county auditor shall classify each parcel of taxable real property in the county into one of the two following classifications, which are: (1) Residential and agricultural land and improvements; (2) All other taxable land and improvements, including commercial, industrial, mineral and public utility land and improvements. (B) Each separate parcel of real...

...g terms are as defined in section 5713.30 of the Revised Code. (1) "Land devoted exclusively to agricultural use; (2) "Conversion of land devoted exclusively to agricultural use"; (3) "Tax savings"; (4) "Owner." (B) Nonstatutory definitions: (1) "Cropping and land use pattern" - The typical sequence or distribution of major field crops and uses with the proportion of each crop or use express...

... under the provisions of sections 5713.30 to 5713.38 of the Revised Code for the tax year 1978, and thereafter, with respect to taxes which become a lien January 1, 1978, and thereafter. (B) Nothing contained in these rules shall be construed as an authorization to value parcels, qualified as provided in sections 5713.30 to 5713.38 of the Revised Code for tax purposes at any other value than an ...

...703-25-49 of the Administrative Code: (1) "Tax reduction factor" means the percentage reduction in each real property tax levy of each taxing unit for each class of real property for which a reduction is required and computed under section 319.301 of the Revised Code and this rule. (2) "Emergency school levy" means a tax authorized under section 5705.194 of the Revised Code. (3) "Taxes charged and payable" means t...

...the tax bill required under section 323.131 of the Revised Code, the county treasurer shall use the composite tax reduction factor certified under paragraph (B)(2) of this rule for the appropriate class of real property and taxing district. The treasurer shall certify to the commissioner a list of the composite tax reduction factors actually used on the tax bills sent pursuant to section 323.13 of...

...rticular tax levy, pursuant to section 319.451 of the Revised Code, the county auditor shall use the tax reduction factors certified under paragraph (B)(1) of rule 5703-25-46 of the Administrative Code. The composite tax reduction factors certified under paragraph (B)(2) of that rule shall never be used for this purpose.

...(A) (1) If the commissioner is unable to certify a tax reduction factor for either class of real property in a taxing unit located in more than one county by the last day of November because the information required under division (G) of section 319.301 of the Revised Code is unavailable, he shall determine and certify estimated tax reduction factors for taxes levied by that taxing unit. The es...

...orized by the voters prior to January 1, 1985, as current expenses of a school district in making the computations required under paragraph (E) of rule 5703-25-45 of the Administrative Code for tax years 1986, 1987, and 1988. The exclusion of such levies from that computation as provided in paragraph (E)(4) of that rule shall apply to all emergency school levies authorized by the voters on or after Januar...

...rty taxes under Chapters 5711. and 5719. of the Revised Code, which include, but are not limited to, processing tangible personal property tax returns, assessing tangible personal property, and compiling the tangible personal property tax duplicates. (b) Costs, expenses, and fees in the administration of estate taxes under Chapter 5731. of the Revised Code. (D) Expenditures not allowable fro...

...(A) Under division (F) of section 5713.01 of the Revised Code, any contract for goods or services related to the auditor's duties as assessor, except those for the professional services of an appraiser, shall be awarded pursuant to the competitive bidding procedures set forth in sections 307.86 to 307.92 of the Revised Code. Examples of contracts that require competitive bidding include, but are n...

..." has the same meaning as in section 5751.01 of the Revised Code . (B) (1) A consolidated elected taxpayer group is formed by an election pursuant to section 5751.011 of the Revised Code. To make the election, the group needs to register as such a taxpayer. For tax periods beginning before January 1, 2024, even if the group's total taxable receipts are below one hundred fifty thousand dol...

...de of this state pursuant to section 5751.013 of the Revised Code. (B) (1) Subject to paragraph (B)(2) of this rule, the value of property brought into this state within one year after it is received outside this state does not have to be included as a taxable gross receipt by the purchaser. However, upon audit, the tax commissioner may require the value of such property to be included as a taxable gross receipt...

...ombined taxpayer group under section 5751.012 of the Revised Code must follow to file as a separate taxpayer and not as part of the combined group. (B) (1) A member that is not the reporting person of a combined taxpayer group, together with the reporting person of the group, may contact the tax commissioner and request approval that the member be allowed to file separately from the group. For the member to file...

...ombined taxpayer group under section 5751.012 of the Revised Code needs to follow to file as a separate taxpayer and not as part of the combined group. (B) (1) A member that is not the reporting person of a combined taxpayer group, together with the reporting person of the group, may contact the tax commissioner and request approval that the member be allowed to file separately from the group....