Ohio Administrative Code Search

...As used in this rule and rule 5703-25-47 of the Administrative Code, "composite tax reduction factor" means the total percentage reduction in the taxes charged against each tract, lot, or parcel in a given class of real property located in a given taxing district provided under section 319.301 of the Revised Code and rule 5703-25-45 of the Administrative Code. (A) At the time the county auditor submits the...

...For the purpose of ascertaining the net amount of taxes collected for each particular 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...

...The tax commissioner shall include emergency school levies authorized 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 emerge...

...(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...

...(A) As used in this rule, "exclusion amount" 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 receip...

...(A) This rule provides the circumstances when a taxpayer/purchaser will be required to include the value of property that is transferred into this state within one year from the receipt of the property outside 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 t...

...(A) This rule provides the procedure that a member of a combined 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 ...

...(A) This rule provides the procedure that a member of a combined 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...

...(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...

...(A) Division (B) 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 group of taxpayers such ...

...(A) Division (A) of section 5751.01 of the Revised Code defines "person" for purposes of the commercial activity tax. The definition excludes nonprofit organizations. This rule defines a "nonprofit organization." (B) Solely for purposes of the commercial activity tax, "nonprofit organization" means an entity that meets both of the following requirements: (1) The entity is organized other than fo...

...(A) Division (A) of section 5751.01 of the Revised Code defines "person" for purposes of the commercial activity tax. The definition excludes nonprofit organizations. This rule defines a "nonprofit organization." (B) Solely for purposes of the commercial activity tax, "nonprofit organization" means an entity that meets both of the following: (1) The entity is organized other than for the pec...

...(A) An "agent" is defined 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 a...

...(A) Pursuant 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 ...

...(A) Pursuant 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) Consolidated 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 i...

...(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 (...

...(A) Subject to paragraph (D) of this rule, each pre-income tax trust making a qualifying pre-income tax trust 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 eac...

...(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...

...(A) Unless stated otherwise, terms not defined or clarified in this rule have the same meaning as in Chapter 3775., 5747., or 5753. of the Revised Code. (B) For purposes of the sports gaming receipts tax, "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 ...

...(A) Unless stated otherwise, terms not defined or clarified in this rule have the same meaning as in Chapter 3775. or 5753. of the Revised Code. (B) For purposes of the sports gaming receipts tax, "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 3775.0...

...For the purposes of administrative rules 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 r...

...(A) Ohio's financial institutions tax ("FIT") has been designed based upon the 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 ...