Ohio Administrative Code Search
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Rule 5703-9-56 | Streamlined sales and use tax - review and approval of certified automated system software and liability relief.
...e program. (B) A certified service provider ("CSP"), a vendor, or a seller using a CAS will not be held liable for not collecting sales or use taxes as a result of the CSP, vendor, or seller relying on the certification provided by the tax commissioner. (C) The tax commissioner is not responsible for the classification of an item or transaction within the product categories certified. The re... |
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Rule 5703-9-57 | Relief from liability for certified service providers where the consumer claims exemption.
...ill be applied to a certified service provider, as defined in division (C) of section 5740.01 of the Revised Code, that has been contracted to perform the tax collection and remittance functions for the vendor or seller. If a fully completed exemption certificate has not been provided, the provisions of those sections relating to the establishing of the exempt nature of the transaction on audit will apply t... |
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Rule 5703-9-58 | Sales and use tax, relief of liability for purchasers.
...endor, seller, or certified service provider relied on erroneous data provided by the state on tax rates, boundaries, taxing jurisdiction assignments, or, in the taxability matrix provided pursuant to paragraph (A) of rule 5703-9-54 of the Administrative Code; or (B) The purchaser is a holder of a direct payment permit authorized under section 5739.031 of the Revised Code and the purchaser re... |
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Rule 5703-29-17 | Situsing of certain services for purposes of the commercial activity tax.
...m method supportable by the service provider's business records, the primary focus must be on the location where the purchaser ultimately uses or receives the benefit. (b) In the event the commissioner disagrees with a taxpayer's reasonable, consistent, and uniform method of situsing its gross receipts, a penalty will not be imposed if the situsing was found to be made in good faith. While di... |
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Rule 5703-30-01 | Definition of a taxpayer.
...ply to a mobile management services provider and management services provider to the extent that the mobile management services provider or management services provider is acting on behalf of a type A or type B sports gaming proprietor, respectively, pursuant to the contract acknowledged in the same sections. (C) For purposes of Title LVII of the Revised Code, due to the nature and responsibi... |
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Rule 5703-30-01 | Definition of a taxpayer.
...ply to a mobile management services provider and management service provider to the extent that the mobile management services provider or management service provider is acting on behalf of a type A or type B sports gaming proprietor, respectively, pursuant to the contract acknowledged in the same sections (C) For purposes of Title LVII of the Revised Code, due to the nature and responsibilit... |
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Rule 5717-1-03 | Filings.
...blems with the filer's internet service provider, or hardware or software problems, whether the failure is anticipated or unexpected, the following provisions shall apply whenever the electronic filing system is unavailable for longer than one hour after ten a.m. on a given day: (a) If the system outage is known and/or anticipated ahead of time, the board shall post a message to its website and the electronic filing... |
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Rule 5717-1-03 | Filings.
...blems with the filer's internet service provider, or hardware or software problems, whether the failure is anticipated or unexpected, the following provisions shall apply whenever the electronic filing system is unavailable for longer than one hour after ten a.m. on a given day: (a) If the system outage is known and/or anticipated ahead of time, the board shall post a message to its website and the electronic filing... |