Ohio Administrative Code Search

...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...

...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...