Ohio Administrative Code Search

...(A) As used in this 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 c...

...(A) As used in this 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 corporatio...

...(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...

...(A) Except as provided in paragraph (B) of this rule, each dealer, transporter, terminal operator and exporter required to file a motor fuel tax report shall file such report and remit any required payment 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 filin...

...(A) Each monthly aviation fuel dealer report filed pursuant to section 5735.024 of the Revised Code shall 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...

...(A) Pursuant to section 5735.024 of the Revised Code, each monthly aviation fuel dealer report filed with the tax commissioner will 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)...

...(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...

...(A) Except as provided in paragraph (B) of this rule, each taxpayer required to file an "International Fuel Tax Agreement" (IFTA) tax return shall file such return and remit payment 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 paymen...

...(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) 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 thefirst day of June. (2) All cigarette manufacturer...

...(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...

...(A) Except as provided in paragraph (B) of this rule, each person required to file a cigarette, other tobacco products and vapor products tax return or master settlement agreement return or report shall file such return or report and remit any payment of the tax liability as follows: (1) The returns and reports shall be filed electronically by using the Ohio business gateway as defined in Cha...

...(A) Except as provided in paragraph (C) of this rule, each permit holder required to file a daily horseracing tax report shall file such report and remit payment of the tax 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 f...

...(A) Before commencing the appraisal, reappraisal, or revaluation of real property for the tax purposes in connection with a sexennial reappraisal, triennial update, or for annual maintenance each county auditor is required to appoint and employ the experts, deputies, clerks or other employees as the auditor deems necessary in the performance of the auditor's duties as assessor with the approval of...

...Each county auditor shall adopt a system of currently maintained property records for each lot, tract or parcel of real property in the county of the 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 t...

...(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...

...(A) Definitions related to the valuation methodology of federally subsidized residential rental property: (1) "Adjusted capitalization rate" means the capitalization rate plus the tax additur to account for the millage rate for the specific subject parcel, less a 1% investment risk factor. The tax additur is calculated by dividing the most recent annual property taxes as of the thirty-first day ...

...As used in rules 5703-25-30 to 5703-25-36 of the Administrative Code, the following definitions shall apply unless the context requires otherwise: (A) Statutory definitions: The following 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." ...

...(A) Rules 5703-25-30 to 5703-25-36 of the Administrative Code shall be applied in valuing and assessing land that has qualified to be valued at the current value such land has for agricultural use 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 cont...

...(A) As used in rules 5703-25-45 to 5703-25-49 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)...