Ohio Administrative Code Search

...tion, through a recognized training provider that meets the standards as set forth by the United States department of transportation, and includes certified emergency medical dispatchers; or (2) By establishing a local emergency medical dispatching protocol approved by the local medical authority, that provides pre-arrival instruction and includes specifically trained emergency medical dispat...

...d Code. (3) "Authorized IRS e-file provider" has the same meaning as when that term is used in: (a) IRS publication 1345 for individual tax returns, and (b) IRS publication 4163 for entity tax returns. (4) "Ohio electronic filing program" means the Ohio equivalent of the IRS e-file or modernized e-file programs outlined in: (a) IRS publication 1345 for individual tax returns, and (...

...d Code. (3) "Authorized IRS e-file provider" has the same meaning as when that term is used in: (a) IRS publication 1345 for individual tax returns, and (b) IRS publication 4163 for entity tax returns. (4) "Ohio electronic filing program" means the Ohio equivalent of the IRS e-file or modernized e-file programs outlined in: (a) IRS publication 1345 for individual tax returns, and (b) I...

...Bulk filer" means a payroll service provider or similar entity that is registered with the tax commissioner to transmit Ohio employer withholding returns via bulk file upload. (2) "Payroll service provider" means a third party that assists an employer with payroll administration and Ohio employer withholding tax obligations. A payroll service provider can include a professional employer organ...

...on service. (1) A tour service provider that uses a transportation service purchased from another shall be subject to the sales or use tax on transportation services in the following manner: (a) If it does not separately state the charge for the transportation service to its customer the tour service provider is the consumer of the transportation service and it is subject to the tax based on...

...at elects to employ a certified service provider, as defined in division (C) of section 5740.01 of the Revised Code, or that uses a certified automated system, as defined in division (B) of section 5740.01 of the Revised Code. (H) Any holder of an active vendor's license, seller's use tax account, direct pay account or consumer's use tax account shall file returns according to the filing schedule established under t...

...at elects to employ a certified service provider, as defined in division (C) of section 5740.01 of the Revised Code, or that uses a certified automated system, as defined in division (B) of section 5740.01 of the Revised Code, or that files a simplified electronic return as defined in the "Streamlined Sales and Use Tax Agreement," as identified in rule 5703-9-54 of the Administrative Code. (H) An...

...ns or mobile telecommunications service provider.

...ns or mobile telecommunications service provider.

...ds, or other simlar items belong to the provider of the services. (13) Equipment and supplies used to clean processing equipment that is part of a continuous manufacturiing operation to produce milk, ice cream, yogurt, cheese, and similar dairy products for human consumption. See examples 63 and 64. (D) Things transferred for use in a manufacturing operation do not include: (1) Tangible person...

...s, or other similar items belong to the provider of the services. (13) Equipment and supplies used to clean processing equipment that is part of a continuous manufacturing operation to produce food for human consumption. See examples 63 and 64. (D) Things transferred for use in a manufacturing operation do not include: (1) Tangible personal property used in administrative, personnel, security,...

... 5739.01 of the Revised Code. (6) "Provider", for purposes of this rule, means a vendor or seller who provides or supplies automatic data processing, computer services, electronic information services, or personal or professional services for a consideration, and "provision" means the sale of such services. (7) "Business" means the ongoing conduct of commercial, manufacturing, mining, agricu...

...tion 5739.01 of the Revised Code. (6) "Provider", for purposes of this rule, means a vendor or seller who provides or supplies automatic data processing, computer services, electronic information services, or personal or professional services for a consideration, and "provision" means the sale of such services. (7) "Business" means the ongoing conduct of commercial, manufacturing, mining, agricu...

...seller selects a "certified service provider" as that term is defined in division (C) of section 5740.01 of the Revised Code, as an agent to perform all the vendor's or seller's sales or use tax functions, other than the vendor's or seller's obligation to remit tax on its own purchases. (b) Model 2, where a vendor or seller selects a "certified automated system" as that term is defined in divisio...

...seller selects a "certified service provider" as that term is defined in division (C) of section 5740.01 of the Revised Code, as an agent to perform all the vendor's or seller's sales or use tax functions, other than the vendor's or seller's obligation to remit tax on its own purchases. (b) Model 2, where a vendor or seller selects a "certified automated system" as that term is defined in divisio...

...he vendor, seller, or certified service provider may apply the lowest rate in that zip code area unless the vendor, seller, or certified service provider has sufficient information to apply the rate in paragraph (B)(1)(d) or (B)(1)(e) of this rule. (d) Assign each nine digit zip code area within this state to the proper tax jurisdiction and rate. If a zip code area contains more than one tax rate...

...vendor, seller or certified service provider that charged and collected an incorrect amount of sales or use tax resulting from the tax commissioner providing erroneous data in the taxability matrix is not liable for any additional liability that may be owed. (C) The "Streamlined Sales and Use Tax Agreement" means the current version of the "Streamlined Sale and Use Tax Agreement" as approved ...

...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...

...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...

...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...

...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...

...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...

...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...

...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...

...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...