Ohio Administrative Code Search

...(A) Division (C) of section 5751.05 of the Revised Code allows the tax commissioner to grant written approval for a calendar quarter taxpayer to use an alternative reporting schedule or estimate the amount of tax due for the calendar quarter if the taxpayer demonstrates the need for such deviation. In addition, this section also grants the commissioner the authority to adopt a rule to allow a grou...

...7., 1711., 1713., 1715., 1716., 1717., 1719., 1721., 1724., 1725., 1727., 1729., or 1733. of the Revised Code or similar nonprofit provisions of other jurisdictions. (1) Rural electric companies and telephone cooperatives are deemed to be nonprofit organizations under Chapter 1702. or 1729. of the Revised Code for purposes of the commercial activity tax. (2) Organizations formed for the purpose of f...

...1711., 1713., 1715., 1716., 1717., 1719., 1721., 1724., 1725., 1727., 1729., or 1733. of the Revised Code or similar nonprofit provisions of other jurisdictions. (1) Rural electric companies and telephone cooperatives are deemed to be nonprofit organizations under Chapter 1702. or 1729. of the Revised Code for purposes of the commercial activity tax. (2) Organizations formed for the purpose ...

...fined in division (P) of section 5751.01 of the Revised Code to include a person authorized by another to act on its behalf to undertake a transaction for the other. In certain circumstances, portions of the amounts received by a person defined as an "agent" are excluded from the definition of "gross receipts" under division (F) of section 5751.01 of the Revised Code. The agent is only require...

...to division (F)(2)(z) of section 5751.01 of the Revised Code, "gross receipts" excludes "qualifying distribution center receipts." Section 5751.40 of the Revised Code defines "qualifying distribution center receipts" and other terms used in that definition. While all the requirements of section 5751.40 of the Revised Code must be met, it essentially provides that certain receipts of a supplier...

...to division (F)(2)(z) of section 5751.01 of the Revised Code, "gross receipts" excludes "qualifying distribution center receipts." Section 5751.40 of the Revised Code defines "qualifying distribution center receipts" and other terms used in that definition. While all the conditions of section 5751.40 of the Revised Code must be met, it essentially provides that certain receipts of a supplier f...

...onsolidated elections, generally. (1) For purposes of the commercial activity tax, a group of two or more persons may elect under section 5751.011 of the Revised Code to be in a consolidated elected taxpayer group that includes all persons that are at least fifty per cent owned and controlled or at least eighty per cent owned and controlled by common owners. The group also may elect to includ...

...(A) (1) Gross receipts from the sale or other exchange of tangible personal property are sitused based on the location where the purchaser receives the property in accordance with division (E) of section 5751.033 of the Revised Code. When dealing with receipts from mobile property upon which lease payments are made, the location to situs such receipts may be unclear and paragraphs (B) and (...

... election pursuant to section 5747.01 of the Revised Code must register for the commercial activity tax imposed under section 5751.02 of the Revised Code by April 17, 2007. In addition, all such trusts must file tax returns and pay at least a minimum tax of one hundred fifty dollars for each year, regardless of the trust's taxable gross receipts. This is required pursuant to the last sentence ...

...(A) (1) Subject to paragraph (D) of this rule, each pre-income tax trust that made a qualifying pre-income tax trust election pursuant to section 5747.01 of the Revised Code had to have registered for the commercial activity tax imposed under section 5751.02 of the Revised Code by April 17, 2007. For tax periods beginning prior to January 1, 2024, all such trusts had to file tax returns and pay...

...(A) (1) For purposes of the commercial activity tax, the law provides for five different credits taxpayers may apply against their tax liability: (a) a nonrefundable jobs retention credit; (b) a nonrefundable credit for qualified research expenses; (c) a nonrefundable credit for a borrower's qualified research and development loan payments; (d) a credit for unused franchise tax net operating loss deductions, which...

... "taxpayer" is defined in section 5753.01 as "a sports gaming proprietor subject to the tax levied under section 5753.021 of the Revised Code." However, division (E)(1) of sections 3775.05 and 3775.051 of the Revised Code indicate that unless the context requires otherwise, references in the Revised Code to a sports gaming proprietor apply to a mobile management services provider and management se...

... "taxpayer" is defined in section 5753.01 as "a sports gaming proprietor subject to the tax levied under section 5753.021 of the Revised Code." However, division (E)(1) of sections 3775.05 and 3775.051 of the Revised Code indicate that unless the context requires otherwise, references in the Revised Code to a sports gaming proprietor apply to a mobile management services provider and management se...

...promulgated in accordance with sections 1347.15 and 5703.211 of the Revised Code, the following definitions apply: (A) "Access" as a noun means an instance of copying, viewing, or otherwise perceiving whereas "access as a verb means to copy, view, or otherwise perceive. (B) "Acquisition of a new computer system" means the purchase of a "computer system," as defined in this rule, that is not a computer system curren...

... following fundamental concepts: (1) The tax return will be reported on a consolidated basis at the highest level of ownership rather than on a separate entity basis. (2) The equity of the consolidated reporting group will be based upon the generally accepted accounting principle basis reported to the appropriate federal regulatory agency rather than on a tax basis. (B) (1) Bank organiz...

...s the context otherwise requires: (1) "Billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable year (or on such later date in the taxable year when the customer relationship began) as the address where any notice, statement and/or bill relating to a customer's account is mailed. (2) "Borrower or credit card holder located in ...

...ment of the tax liability as follows: (1) The returns shall be filed electronically by using the Ohio business gateway as defined in Chapter 718. of the Revised Code; (2) The payment shall be made electronically by using the Ohio business gateway or made in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code. (B) (1) Any person may apply...

...aph (B) of this rule, effective January 1, 2017, each person required to file a replacement tire fee return shall file such return and remit payment of the fee as follows: (1) The returns shall be filed electronically by using the Ohio business gateway as defined in section 718.01 of the Revised Code; (2) The payment shall be made electronically by using the Ohio business gateway as defined in section 718.01 of the...

...ony" has the same meaning as in section 109.511 of the Revised Code. (B) For purposes of enforcing this chapter and Chapter 3780. of the Revised Code and subject to paragraph (C) of this rule, the tax commissioner, by journal entry, may delegate any investigation powers of the commissioner to an employee of the department of taxation who has been certified by the Ohio peace officer training commi...

...ed pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument may be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on the board's regular docket as set forth below. In appeals proceeding under case m...

...led pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument may be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on the board's regular docket as set forth below. In appeals proceeding under case m...

...led pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument shall be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on the board's regular docket as set forth below. In appeals proceeding under case...

...he case management schedules in rules 5717-1-07 and 5717-1-08 of the Administrative Code, the designated appellant and appellee(s) shall be those of the lowest-numbered appeal in the consolidated cases.

...subject to the following limitations: (1) Discovery should be commenced by all parties promptly after the filing of a notice of appeal and should be completed within the applicable case management schedule established in rules 5717-1-07 and 5717-1-08 of the Administrative Code, such deadlines also serving as the last day for a party to seek involvement of the board in discovery matters. Upon motion and for good caus...

...ly with the rules contained in agency 5717 of the Administrative Code, including the deadlines set by the appeal's case management schedule pursuant to rule 5717-1-07 or rule 5717-1-08 of the Administrative Code, or an order of the board may result in any of the following sanctions: (1) The dismissal of the appeal; (2) The prohibition against introducing matters into evidence in support of certain specifications o...