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 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) 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) (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...

...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) General - The true value of improvements may be determined by either the market data, income or cost approach. Regardless of the approach used the total of the depreciated value of the improvements to land and the "true value" of the land should be the "true value" of the property as a whole, as defined in rule 5703-25-05 of the Administrative Code. While the cost approach will generally be us...

...(A) General - The true value of improvements may be determined by either the market data, income or cost approach. Regardless of the approach used the total of the depreciated value of the improvements to land and the "true value" of the land should be the "true value" of the property as a whole, as defined in rule 5703-25-05 of the Administrative Code. While the cost approach will generally b...

...(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 ...

...(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)...

...(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) 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) In general, gross receipts from services are sitused to Ohio in the proportion that the purchaser's benefit in Ohio with respect to what was purchased bears to the purchaser's benefit everywhere with respect to what was purchased. Except as otherwise set forth in this rule, the physical location where the purchaser ultimately uses or receives the benefit of what was purchased is paramount in d...

...(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) 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) 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...

...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) Regarding the computation provided for in division (D) of section 5726.01 of the Revised Code, a "captive finance company" must derive at least seventy-five per cent of its gross income from the transactions listed in division (D) of section 5726.01 of the Revised Code for a three-year rolling average of the current taxable year and the two taxable years preceding the current taxable year. If ...

...For the purposes of administrative rules promulgated in accordance with section 1347.15 of the Revised Code to regulate employee access to confidential personal information within the department of veterans services, hereafter referred to as "the agency", the following definitions apply: (A) "Access" as a noun means an opportunity to copy, view, or othersie perceive whereas "access" as a verb means to copy, view, or...

...For the purposes of administrative rules promulgated in accordance with section 1347.15 of the Revised Code to regulate employee access to confidential personal information within the department of veterans services, hereafter referred to as "the agency," the following definitions apply: (A) "Access" as a noun means an opportunity to copy, view, or othersie perceive whereas "access" as a verb means t...

...The following federal statutes or regulations or state statutes and administrative rules make personal information maintained by the agency confidential and identify the confidential personal information within the scope of rules promulgated by this agency in accordance with section 1347.15 of the Revised Code: (A) Social security numbers: 5 U.S.C. 552a. (B) "Bureau of Criminal Investigation and Inf...

...Residents of the Ohio veterans' homes shall be assessed a fee to pay a portion of the expense of their support. The fee assessed shall be based upon each resident's ability to pay, as provided herein, and upon the actual average per diem cost incurred by the Ohio veterans' homes in the support and care of each resident. In no case shall the fee assessed any resident exceed the difference between the per die...

...(A) Resident assessment. Each resident is responsible for a portion of the cost incurred in their care, which will be referred to as the resident assessment. The assessment of each resident will be determined by their income. (1) For the purpose of this chapter, income will include: (a) Earnings; (b) Interest income; (c) Benefit payments from long-term care insurance plans; (d) Dividends; (...