Ohio Administrative Code Search

... enjoyment. (2) "Gift" means an item purchased for a resident of a developmental center to celebrate a special day or occasion including, but not limited to, the resident's birthday, a holiday observed by the resident, or other occasion that is important to the resident. (3) "Industrial and entertainment fund" means funds collected, maintained, and utilized by a developmental center in accorda...

...o careful fire safety evaluation before purchase or use. Neoprene or cotton mattresses treated with boric acid are recommended. Polyurethane is not to be used in any living area.

... that provides for the requisition and purchase of supplies, equipment, inventory and control. (E) The CCF shall provide insurance coverage that includes, at a minimum, property and comprehensive, general liability insurance. (F) When a CCF has a canteen available for use by residents, its fiscal operations are strictly controlled by standard accounting procedures (G) The CCF shall have a writ...

... that provides for the requisition and purchase of supplies, equipment, inventory and control. (E) The CCF will provide insurance coverage that includes, at a minimum, property and comprehensive, general liability insurance. (F) When a CCF has a canteen available for use by residents, its fiscal operations are strictly controlled by standard accounting procedures (G) The CCF will have a writte...

...and practice govern the requisition and purchase of supplies equipment, including at a minimum the purchasing procedures and criteria for the selection of bidders and vendors. (8) Written policy, procedure and practice provide for institutional insurance coverage, including at a minimum the following: worker's compensation, general liability for employees, automobile liability, civil liability, a...

...reful fire safety evaluation before purchase or use. Neoprene or cotton mattresses treated with boric acid are recommended. Foamed plastics or foamed rubber such as polyurethane, polystyrene are not to be used in any living area. (14) The detention center has available to it the services of a qualified fire and safety officer who reviews all policies and procedures related to safety and fire ...

...t be maintained for all equipment items purchased with grant funds. Inventories must include the following information for all equipment: number, purchase price, date of acquisition, vendor, condition and location; (M) County-established guidelines will be used for the salvage of unusable, damaged, and/or unrepairable equipment taken out of the juvenile court or projects funded by the youth services grant. If no cou...

...of a new computer system" means the purchase of a "computer system," as defined in this rule, that is not a computer system currently in place nor one for which the acquisition process has been initiated as of April 7, 2009. (3) "Confidential personal information" (CPI) has the meaning as defined by division (A)(1) of section 1347.15 of the Revised Code. The appendix to this rule identifies, ...

...ls, the provision of services or in the purchase of goods and services. (13) The provider, by any act or omission, has negatively affected the health, safety, or welfare of the medicaid recipient or the fiscal or programmatic integrity of the medicaid program. (14) The office of the attorney general, auditor of state, or any board, bureau, commission, or department has recommended that ODM terminate the provider ag...

...on in a theft offense, falsification to purchase a firearm, or falsification to obtain a concealed handgun license); (xix) 2921.34 (escape); (xx) 2921.35 (aiding escape or resistance to lawful authority); (xxi) 2921.36 (illegal conveyance of weapons, drugs or other prohibited items onto the grounds of a detention facility or institution); (xxii) 2925.05 (funding drug traffi...

...uals, the provision of services, or the purchase of goods and services. (h) The attorney general, auditor of state, or any board, bureau, commission, or department has recommended ODM terminate the provider agreement where the reason for the request bears a reasonable relationship to the administration of the medicaid program or the integrity of state and/or federal funds. (i) In accordance with...

...e with paragraph (C)(2) of this rule, a purchase order will be created by ODM against which invoices or intrastate transfer vouchers are submitted, or, in the event of an emergency at a nursing facility, a state issued payment card will be used. (F) The provisions of this rule are applicable only to the extent that monies are available in the resident protection fund.

...hopping" means the ability to obtain or purchase one's necessary items. Necessary items include, but are not limited to, groceries, clothing, and household items. Shopping does not include handling finances or accessing transportation. (18) "Less than twenty-four hour support" means that an individual requires the presence of another person, or the presence of a remote monitoring device that does not require the ind...

...ligible to retain a PNA account for the purchase of items and services of his or her choice. (2) The PNA account is the exclusive property of the resident, who may use the funds in the account as he or she chooses to meet personal needs. (3) Unless a medicaid resident receives additional irregular contributions from another source, all of his or her personal expenses shall be met through the PNA...

...x-ray services. Costs incurred for the purchase and administration of tuberculin tests, and for drawing specimens and forwarding specimens to a laboratory, are paid through the NF per diem. All costs of laboratory and x-ray procedures covered under the medicaid program are paid directly to the laboratory or x-ray provider in accordance with Chapter 5160-11 of the Administrative Code. (E) Medical...

...d this rule, a "sale" occurs when a purchase agreement or similar document that outlines the terms of the purchase and results in the payment of money for the business or bed license, is signed or, if the signature is not dated, the effective date specified in the purchase agreement or similar document. (B) Any nursing facility that sells any of its business or bed licenses in accordance with...

... laboratory holding a current volume purchase contract: (a) Scratch-resistant coated plastic and polycarbonate lenses monofocal, bifocal, or trifocal; (b) Aphakic monofocal and multifocal lenses; (c) A moderately-priced standard acetate or metal frame; and (d) The following items or services: (i) Frosted lenses; (ii) High-index plastic lenses; (iii) Lenses of ...

... the actual amount the provider paid to purchase the prescribed drug. ODM acquires AAC data through one or more of the following: national survey of retail pharmacy providers, e.g., national average drug acquisition cost (NADAC) rate process, states' surveys of retail pharmacy providers, and published compendia prices, e.g., wholesale acquisition cost (WAC). (3) "Administration fee" means the max...

... department to consider whether the purchase of a new piece of equipment might be more cost-effective than continued repair. (10) "Private residence" is a recipient's place of residence other than a long-term care facility (LTCF). (11) "Provider cost" is the amount paid for an item by a DMEPOS provider to a supplier or manufacturer, exclusive of discounts, rebates, and situation-specific ...

...(c) The provision of or payment for the purchase of a medically necessary bathing seat for a resident of a long-term care facility (LTCF) is the responsibility of the LTCF. Therefore, claims submitted to the department for bathing seats furnished to LTCF residents will be denied. (d) Bathing seats on wheels are not to be used simply as transport chairs from which an individual then transfers to a...

... oscillation (HFCWO) device on a rental/purchase basis. (2) The default certificate of medical necessity (CMN) is form ODM 10229, "Certificate of Medical Necessity: High-Frequency Chest Wall Oscillation Devices" (7/2018). (3) An initial trial period of at least two months is required. Payment may be made for rental during this trial period, excluding any portion that coincides with an inpati...

...de for an apnea monitor on a rental/purchase basis. (2) The monitoring unit must meet current United States food and drug administration guidelines. (3) The default certificate of medical necessity (CMN) form is the ODM 02900, "Certificate of Medical Necessity: Apnea Monitors" (rev. 7/2018). (4) Payment for the initial rental of an apnea monitor is limited to four months. For this initial renta...

...be made for a TENS unit on a rental/purchase basis. (2) The default certificate of medical necessity (CMN) form is the ODM 03402, "Certificate of Medical Necessity: Transcutaneous Electrical Nerve Stimulation (TENS) Units" (rev. 7/2018). The CMN must include one of the following statements of need: (a) For neurogenic pain, the following information: (i) An attestation that the individual ...

...me with a wheelchair at the time of purchase: (a) A sling or solid seat with back, a captain's chair, or a stadium-style seat; (b) Standard casters or wheels with tires; (c) Standard armrests; (d) Standard front rigging, such as non-elevating legrests with footrests or a footplate; (e) Wheel locks or brakes; (f) With a power mobility device, motors; (g) With a power mobility device, a non-expandab...

... limb. (B) Payment may be made for the purchase of a pneumatic appliance. Payment may be made on a rental/purchase basis for a pneumatic compressor. (C) The default form is the ODM 02929, "Certificate of Medical Necessity: Pneumatic Compression Devices and Accessories" (rev. 7/2018). The CMN must include the following information: (1) A statement that previous treatment produced no signific...

...made for a hospital bed on a rental/purchase basis. (2) The default certificate of medical necessity (CMN) form is the ODM 02910, "Certificate of Medical Necessity: Hospital Beds and Bed Accessories" (rev. 7/2018). The CMN must include an attestation that at least one of the following criteria is met: (a) The individual's condition (e.g., congestive heart failure, chronic obstructive pulmonary d...

...de for a pulse oximeter on a rental/purchase basis. The default certificate of medical necessity (CMN) form is the ODM 03401, "Certificate of Medical Necessity: Pulse Oximeters" (rev. 7/2018). The CMN must include an attestation by a prescriber that a need exists either for diagnostic monitoring or for continuous monitoring: (a) For diagnostic monitoring undertaken in response to an acute cli...

...e. (1) Payment may be made for the purchase of a single-user manual or electric lactation pump as a medical supply item or for the rental of a multiple-user lactation pump for a period of ninety days. (2) The default certificate of medical necessity (CMN) form is the ODM 01901, "Certificate of Medical Necessity: Lactation Pumps" (rev. 7/2018). The CMN must include an attestation to at least ...

...or both of the following purposes: (a) Purchase of a single-user manual or electric lactation pump as a medical supply item and purchase of any necessary replacement supplies; or (b) Rental of a multiple-user lactation pump. (2) For a single-user manual or electric lactation pump, a prescription is sufficient. No separate certificate of medical necessity (CMN) is needed. (3) For a multiple-use...

...2) Separate payment may be made for the purchase of one complete set of accessories (e.g., pads, straps, hook-and-loop closures) if the individual does not already have such accessories as a result of previous use of a CPM device. (B) Requirements, constraints, and limitations. No payment is made for a CPM device in any of the following circumstances: (1) The device is used on a joint other ...

...e. (1) Payment may be made for the purchase only of a noninvasive osteogenesis stimulator. (2) The default certificate of medical necessity (CMN) form is the ODM 07134, "Certificate of Medical Necessity: Osteogenesis Stimulators" (rev. 7/2018). The CMN must include an attestation that appropriate coverage criteria are met. (3) Payment may be made for a spinal electrical osteogenesis stimula...

...ernal insulin infusion pump on a rental/purchase basis. The initial rental period is limited to three months. (2) The default certificate of medical necessity (CMN) form is the ODM 07136, "Certificate of Medical Necessity: Insulin Pumps" (rev. 7/2021). The CMN includes an attestation that appropriate documentation is kept in the individual's medical record to demonstrate that the following criter...

...evice. (B) Payment may be made for the purchase of a cranial remolding device to treat any of the following conditions if the associated criteria are met. (1) Positional (non-synostotic) plagiocephaly: (a) The individual is at least three months old but not older than eighteen months; (b) Any of the following asymmetries is present: (i) A right/left discrepancy in the skull base of at least ...

...e. (2) Payment may be made for the purchase of a CGM and for the periodic purchase of replaceable CGM components. (3) The default certificate of medical necessity (CMN) form is the ODM 10277, "Certificate of Medical Necessity: Continuous Glucose Monitors" (10/2022). The CMN includes the following information, for which appropriate documentation is kept in the individual's medical record. (a...

... value; (g) Engaging in the sale or purchase of products, services or personal items; (h) Engaging in any activity that takes advantage of or manipulates specialized recovery services program rules. (4) Falsify the individual's signature, including copies of the signature. (5) Make fraudulent, deceptive or misleading statements in the advertising, solicitation, administration or billing of ...

... of value; (g) Engaging in the sale or purchase of products, services or personal items; (h) Engaging in any activity that takes advantage of or manipulates specialized recovery services program rules. (4) Falsify the individual's signature, including copies of the signature. (5) Make fraudulent, deceptive or misleading statements in the advertising, solicitation, administration or billing of ...

...available to the general public for purchase; or (b) Provided in order to supplant or replace the purchase of food or groceries for others. (2) A provider may deliver specifically identified items that are packaged in larger than single servings, in compliance with paragraph (B)(4) of this rule. (3) The type of meal and frequency of delivery shall not be for provider convenience. (D) Provider ...

...uding special diet preparation, grocery purchase, planning and shopping, and running errands. (d) The physical, emotional and developmental needs of individuals, including the need for privacy and respect for individuals and their property. (e) Universal precautions for the prevention of disease transmission, including hand-washing and proper disposal of bodily waste and medical instru...

... of value; (g) Engaging in the sale or purchase of products, services or personal items; and (h) Engaging in any activity that takes advantage of or manipulates ODM-administered waiver program rules. (4) Falsify the individual's signature, including using copies of the signature. (5) Make fraudulent, deceptive or misleading statements in the advertising, solicitation, administration or b...

... of value; (g) Engaging in the sale or purchase of products, services or personal items; and (h) Engaging in any activity that takes advantage of or manipulates ODM-administered waiver program rules. (4) Falsify the individual's signature, including using copies of the signature. (5) Make fraudulent, deceptive or misleading statements in the advertising, solicitation, administration or b...

...n a theft offense, falsification to purchase a firearm, or falsification to obtain a concealed handgun license); (s) 2921.34 (escape); (t) 2921.35 (aiding escape or resistance to lawful authority); (u) 2921.36 (illegal conveyance of weapons, drugs or other prohibited items onto the grounds of a detention facility or institution); (v) 2925.05 (funding drug trafficking); (w) 2925.06 (illegal ad...

...n a theft offense, falsification to purchase a firearm, or falsification to obtain a concealed handgun license); (s) 2921.34 (escape); (t) 2921.35 (aiding escape or resistance to lawful authority); (u) 2921.36 (illegal conveyance of weapons, drugs or other prohibited items onto the grounds of a detention facility or institution); (v) 2925.05 (funding drug trafficking); (w) 2925.06 (illegal ad...

...nding of down payments toward the purchase or lease of any supplemental adaptive and assistive device services; (iii) Equipment, supplies or services furnished in excess of what is approved in the individual's person-centered services plan; (iv) Replacement equipment or supplies or repair of previously approved equipment or supplies that have been damaged as a result of perceived...

...nding of down payments toward the purchase or lease of any supplemental adaptive and assistive device services; (iii) Equipment, supplies or services furnished in excess of what is approved in the individual's person-centered services plan; (iv) Replacement equipment or supplies or repair of previously approved equipment or supplies that have been damaged as a result of perceived...

...llee's maximum approved funding for the purchase of primary flex funds under the OhioRISE program. (C) Eligible providers and conditions of participation. (1) The provider of primary flex funds will be the FMS entity under contract with the OhioRISE plan to complete the purchase and reimbursement of primary flex funds approved by the OhioRISE plan. (2) With the exception of paragraph (B)(14) of rule 5160-44-31 of...

...llotment of waiver funding used for the purchase of approved secondary flex funds based on a youth's unmet needs as determined by the OhioRISE plan. (2) "Participant direction" means the opportunity for an OhioRISE waiver youth to exercise choice and control in managing a budget for the applicable waiver service in accordance with their needs. (3) "Participant-directed budget for secondary flex...

... earned on an excluded burial space purchase agreement if left to accumulate as part of the value of the agreement. (p) The value of any commercial transportation ticket which is received as a gift and is not converted to cash. (q) Payments from a state compensation fund for victims of crime. (r) Relocation assistance provided under title II of the Uniform Relocation Assistance and Real Propert...

...s on income, real property, or food purchased by the family; (10) Income used to fulfill an approved plan to achieve self-support (PASS), as defined in 20 C.F.R. 416.1181 (as in effect on October 1, 2018); (11) The amount of court-ordered child support payments paid by a household member for a child outside the home; (12) The value of in-kind support and maintenance; (13) Alaska longevity ...

... plans, 403(b) pension plans, money purchase pension plans, employee stock ownership plans, individual retirement accounts (IRA); KEOGH pension plans, Roth IRAs, simplified employee pension plans (SEP-IRA), and 401k pension plans; or any other pension or retirement plans authorized under 401, 403, 408 of the Internal Revenue Code (IRC) as outlined in 26 U.S.C. (as in effect on February 1, 2016...

...must verify that no reasonable offer to purchase the property has been declined. An offer is reasonable when it is not less than ninety per cent of the fair market value established by the county auditor, where available, or any other knowledgeable source. (d) When the individual receives an offer for the property that is less than ninety per cent of the fair market value established by...

...ion of the contract that represents the purchase of burial spaces has no effect on the burial funds exclusion. (E) Revocable or salable prepaid burial contracts. (1) If a prepaid burial contract is revocable or salable it is a countable resource and treated as a burial fund. (2) Any portion of the contract that clearly represents the purchase of a burial space is excludable as a countable resource if it meets the ...

...istrative Code which represents the purchase of a burial space held for the burial of the individual, the individual's spouse, or any other member of the individual's immediate family is an excluded resource, regardless of value. (D) A burial space is held for an individual when someone currently has: (1) Title to and/or possesses a burial space intended for the individual's use (e.g., has ...

...count as a resource if used for the purchase of, and costs incidental to occupying, another excluded home. (1) This exclusion from resources applies to the proceeds of the sale of the excluded home when they are used or obligated to purchase and occupy another excluded home by the last day of the third full month following the month of receipt. (2) When the home is not replaced within this p...

...and to the extent that the payments purchased are at fair market value; (4) The trustee may make payments in an amount up to fifteen dollars per month from the QIT account for bank fees, attorney fees, and other expenses required to establish and administer the trust. If fifteen dollars is insufficient to cover the cost to administer the trust, the individual can request that the payment amount b...

... describes the treatment of annuity purchases and transactions when an institutionalized individual is requesting medicaid payment for long-term care (LTC) services. (B) The institutionalized individual, or his or her spouse, must disclose any interest that he or she has in an annuity, regardless of whether the annuity is irrevocable or is treated as an asset to the institutionalized individual o...

... (1) An institutionalized individual's purchase of a life estate interest in another individual's home within the applicable look-back period is presumed to be an improper transfer unless the institutionalized individual resided in the home for a period of at least one year after the date of purchase. If such purchase is deemed improper, the fair market value of the life estate will be the improper transfer amount. ...

...are (LTC) services. (B) Assets used to purchase or obtain a promissory note, property agreement, or loan are considered to be improperly transferred unless the the purchase of the note, agreement or loan was for fair market value and the terms of the promissory note, property agreement, or loan: (1) Have a repayment term that is actuarially sound as determined in accordance with actuarial publications of the office...

...of a new computer system" means the purchase of a "computer system", as defined in this rule, that is not a computer system currently in place nor one for which the acquisition process has been initiated as of the effective date of the department rule addressing requirements in section 1347.15 of the Revised Code. (C) "Computer system" means a "system", as defined by section 1347.01 of the Re...

...at is conducted: (a) Primarily for the purchase, sale, lease and/or rental of personal and/or real property, and/or for the manufacture, processing, and/or marketing of products, commodities, and/or any other personal property; or (b) Primarily for the sale of services to the public; or (c) By a nonprofit organization that has established its nonprofit status under applicable federal or state law. (5) Citizen. T...

...ient time to negotiate and enter into a purchase agreement or lease for the property; and (c) Subject to reasonable safeguards, the person is assured of receiving the relocation assistance and acquisition payment to which the person is entitled in sufficient time to complete the purchase or lease of the property. (2) Circumstances permitting waiver: the federal agency funding the project may grant a waiver of the...

... item that is not to be relocated. (p) Purchase of substitute personal property. If an item of personal property, which is used as part of a business or farm operation is not moved but is promptly replaced with a substitute item that performs a comparable function at the replacement site, the displaced person is entitled to payment of the lesser of: (i) The cost of the substitute item, including installation costs...

...e initiation of negotiations; and (b) Purchases and occupies a decent, safe, and sanitary replacement dwelling within one year after the later of the following dates (except that the agency may extend such one year period for good cause): (i) The date the person receives final payment for the displacement dwelling or in the case of condemnation, the date the full amount of the estimate of just compensation is dep...

... homeowner. (b) If the agency does not purchase the mobile home as real estate but the owner is determined to be displaced from the mobile home and eligible for a replacement housing payment based on paragraph (C)(1)(c)(iii) of this rule, the eligible price differential payment for the purchase of a comparable replacement mobile home, is the lesser of the displaced mobile homeowner's net cost to purchase a replaceme...

...c area. Where an agency wishes to purchase more than one site within a general geographic area on this basis, all owners are to be treated similarly. (ii) The property to be acquired is not part of an intended, planned, or designated project area where all or substantially all of the property within the area is to be acquired within specific time limits. (iii) The agency will not ...

... for proposal by a state agency for the purchase of supplies and/or services. (F) "Discharged under honorable conditions" has the same meeting as "honorably discharged." (G) "Employee" means a veteran who has received a salary or wage from the same veteran-friendly business enterprise for at least one year, working an average of at least a twenty hour week during the most recent twelve-month period. (H) "Evidence...

... proposal by a state agency for the purchase of supplies and/or services. (D) "Invitation to bid" or "ITB" means all documents, whether attached or incorporated by reference, utilized for soliciting bids. (E) "Offeror" means the person or firm which submits a proposal in response to a request for proposal. (F) "Products" means materials, manufacturer's supplies, merchandise, goods, ware, and ...

...ply to all department of transportation purchases made under Chapter 5513. of the Revised Code. (7) The bids or offers submitted by the veteran-friendly business enterprise may be rejected if they contain an excessive price as defined in rule 123:5-1-06 of the Administrative Code, as amended. (B) Procedures for applying preference for veteran-friendly business enterprises: (1) Bids or proposals will first be evalu...

...When conducting solicitations for the purchase of supplies and services, the department of transportation shall apply the preferences as set forth in rule 123:5-1-06 of the Administrative Code.

...he highway patrol retirement system may purchase retirement credit for full-time service as a member of a state or municipal retirement system as defined in sections 5505.20, 5505.201, and 5505.40 of the Revised Code. (B) "Full-time service" is defined as a period of employment during which the employee regularly worked substantially the same number of hours as would a member of the highway patrol retirement system....

...(A) If a member elects not to purchase interrupted military service in accordance with division (D) of section 5505.16 of the Revised Code, the member may purchase military service credit in accordance with section 5505.25 of the Revised Code. (B) The member may only purchase up to the period of time from the entry date to the date of discharge as designated by the member's DD-214, or the period beginning with the ...

...(A) If a member elects not to purchase interrupted military service in accordance with division (D) of section 5505.16 of the Revised Code, the member may purchase military service credit in accordance with section 5505.25 of the Revised Code. (B) The member may only purchase up to the period of time from the entry date to the date of discharge as designated by the member's DD 214 or comparable ...

...way patrol retirement system (HPRS) may purchase service credit pursuant to this rule, rule 5505-5-02 of the Administrative Code, rule 5505-5-03 of the Administrative Code, and sections 5505.16, 5505.17, 5505.20, 5505.201, 5505.25, and 5505.40 of the Revised Code through: (1) Post-tax payroll deduction, lump sum payment, partial payment, or any combination thereof. (2) Pre-tax payroll deductions designated by the s...

...ised Code; (b) Military service credit purchased pursuant to division (D) of section 5505.16 of the Revised Code; and (c) Credit granted under section 5505.201 of the Revised Code. (B) Benefit recipients and eligible dependents may enroll an eligible plan offered pursuant to section 5505.28 of the Revised Code. (1) The annual premium cost for each category of coverage will be determined by the...

...ised Code; (b) Military service credit purchased pursuant to division (D) of section 5505.16 of the Revised Code; and (c) Credit granted under section 5505.201 of the Revised Code. (B) The rights of an individual participating in the medicare health reimbursement arrangement plan to a monthly allowance or to reimbursement, including eligibility and coordination of coverage, shall be governed ex...

...ion of a new computer system" means the purchase of a "computer system" as defined in this rule, that is not a computer systems currently in place nor one for which the acquisition process has been initiated as of the effective date of the agency rule addressing requirements in section 1347.15 of the Revised Code. (C) "Computer system" means a "system," as defined by section 1347.01 of the Revised Code, that stores,...

...nsaction, its true value at the time of purchase is the acquisition cost, including all costs incurred to put the property in place and make it capable of operation, which are normally capitalized in accordance with generally accepted accounting principles. (2) The true value in money of any tangible personal property may be proved by establishing the amount for which the property would sell in an open market by a w...

...lude both: (1) Primary records such as purchase invoices, bills of lading, sales invoices, guest checks, exemption certificates, tax payment receipts, and cash register tapes; (2) Secondary records such as bank deposit receipts and day books, journals, or any other records in which accumulated data is recorded. Secondary records must be supported by complete primary records. (B) Records are ade...

...until the contrary is established. If a purchaser claims that tax does not apply to a transaction, the purchaser must provide a fully completed exemption certificate to the vendor or seller. The exemption certificate may be provided electronically or in hard copy. The vendor must retain the fully completed exemption certificate in its files. (2) Exemption certificate forms are available on the de...

... his gross sales an amount equal to the purchase price of merchandise returned and services rejected by his customers during the reporting period. The vendor or seller must refund to the customer or credit the customer's account with the full purchase price of the tangible personal property returned or the service rejected plus the full amount of sales or use tax applicable thereto. (B) In no eve...

...the vendor allows the customer the full purchase price of the item returned plus the applicable tax, either by credit or refund, record the net difference between the selling price of the item returned and the item delivered to the customer in the exchange as an addition to or deduction from gross sales, whichever is appropriate. (2) If the price of the item delivered to the customer in the excha...

...make either an extraordinary individual purchase on which the tax exceeds seven hundred fifty dollars or a purchase of a motor vehicle, titled watercraft or titled outboard motor, on which tax is neither collected by a vendor nor, in the case of a motor vehicle, titled watercraft or titled outboard motor, paid by the consumer to the clerk of courts, must separately report and remit tax on that purchase using the pres...

...make either an extraordinary individual purchase on which the tax exceeds seven hundred fifty dollars or a purchase of a motor vehicle, titled watercraft or titled outboard motor, on which tax is neither collected by a vendor nor, in the case of a motor vehicle, titled watercraft or titled outboard motor, paid by the consumer to the clerk of courts, must separately report and remit tax on that pur...

...D) (1) A construction contractor who purchases materials or taxable services for incorporation into real property is the consumer of those materials or services and shall pay sales or use tax on their purchase price, except as provided by paragraph (F) of this rule. The construction contractor is the consumer, even if a subcontractor provides the actual labor to incorporate those materials into the real property. ...

... (1) A construction contractor who purchases materials or taxable services for incorporation into real property is the consumer of those materials or services and shall pay sales or use tax on their purchase price, except as provided by paragraph (F) of this rule. The construction contractor is the consumer, even if a subcontractor provides the actual labor to incorporate those materials into the...

... (1) A construction contractor who purchases materials or taxable services for incorporation into real property is the consumer of those materials or services and shall pay sales or use tax on their purchase price, except as provided by paragraph (F) of this rule. The construction contractor is the consumer, even if a subcontractor provides the actual labor to incorporate those materials into the...

... thereof to a specified discount on the purchase of tangible personal property, specified digital products, or services. Discounts may include either fixed amount or percentage reductions from the cost of merchandise or free merchandise with the purchase of other items. (2) "Coupon book" means a bound collection of coupons that are redeemable by a merchant or several designated merchants and incl...

... thereof to a specified discount on the purchase of tangible personal property or services. Discounts may include either fixed amount or percentage reductions from the cost of merchandise or free merchandise with the purchase of other items. (2) "Coupon book" means a bound collection of coupons that are redeemable by a merchant or several designated merchants and includes, such things as dining or entertainment disc...

...the time and place of acceptance of the purchase offer by the vendor. The sales tax must be charged on the full agreed price at that time and reported on the vendor's return for the period in which the sale is effected. (C) In the event the consumer fails to fulfill the conditions of the sale so that title and possession revert to the vendor, the vendor may treat the transaction as one involving returned merchandise...

... time and place of acceptance of the purchase offer by the vendor. The sales tax must be charged on the full agreed price at that time and reported on the vendor's return for the period in which the sale is effected. (C) In the event the consumer fails to fulfill the conditions of the sale so that title and possession revert to the vendor, the vendor may treat the transaction as one involving retu...

...(A) For purposes of this rule, all purchases of tangible personal property are taxable, except those in which the purpose of the consumer is to incorporate the thing transferred as a material or a part into tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining or to use the thing transferred, as described in section 5739.011 of the Revised Code an...

...er in the field or greenhouse. (B) Purchases of tangible personal property are exempt from sales or use tax pursuant to division (B)(17) of section 5739.02 of the Revised Code if the: (1) Purchaser is engaged in farming, agriculture, horticulture or floriculture; and (2) Tangible personal property purchased is: (a) Used primarily in farming, agriculture, horticulture or floriculture to pro...

...tion 5739.02 of the Revised Code on the purchase or lease of motor vehicles, such as trucks and trailers, used by the household goods mover engaged in highway transportation for hire. Equipment carried on a motor vehicle is exempt under division (B)(32) of section 5739.02 of the Revised Code if it is "attached to or incorporated in" the motor vehicle. For the purpose of providing guidance as to what is "attached t...

...tion 5739.02 of the Revised Code on the purchase or lease of motor vehicles, such as trucks and trailers, used by the household goods mover engaged in highway transportation for hire. Equipment carried on a motor vehicle is exempt under division (B)(32) of section 5739.02 of the Revised Code if it is "attached to or incorporated in" the motor vehicle. For the purpose of providing guidance as to w...

... of the intended use of the item by the purchaser in this state or of the sale being made to a church or nonprofit organization whose purchase is exempt from the tax levied by or pursuant to Chapters 5739. and 5741. of the Revised Code, the clerk of courts shall refuse to issue a certificate of title unless the application is accompanied by a certificate of exemption executed by the purchaser that specifies the reaso...

... of the intended use of the item by the purchaser in this state or of the sale being made to a church or nonprofit organization whose purchase is exempt from the tax levied by or pursuant to Chapters 5739. and 5741. of the Revised Code, the clerk of courts shall refuse to issue a certificate of title unless the application is accompanied by a certificate of exemption executed by the purchaser that...

...l services and shall pay the tax on the purchase of such articles. Examples of such items include, but are not limited to: (1) Embalming fluids, cosmetics, and instruments used in preparation of the remains (2) Crematory equipment and supplies (3) Funeral home or chapel furnishings (4) Motor vehicles used for transporting the remains (D) Cemetery associations are vendors of all items of tangi...

... is a term applied when a motor vehicle purchaser is trading in a vehicle with a current value that is less than the amount owed on the existing loan for that vehicle. For example, a customer trades in a motor vehicle to a dealer in connection with the purchase of another vehicle. The dealer allows a five thousand dollar trade-in credit towards the purchase of the second vehicle, but the customer still owes seven th...

... is a term applied when a motor vehicle purchaser is trading in a vehicle with a current value that is less than the amount owed on the existing loan for that vehicle. For example, a customer trades in a motor vehicle to a dealer in connection with the purchase of another vehicle. The dealer allows a five thousand dollar trade-in credit towards the purchase of the second vehicle, but the customer still owes seven tho...

...personal property produced for sale may purchase such property exempt from the sales or use tax. Exemption may also be claimed on the purchase or use of tangible personal property used directly in producing the property for sale. (E) A person in the advertising field who does not sell or produce tangible personal property, but who is engaged solely in rendering service to others as a true agent, ...

...ount; (2) Sales tax charged on the purchase price; (3) Uncollectible amounts on property that remains in the possession of the vendor until the full purchase price is paid; (4) Expenses incurred in attempting to collect the debt or account; (5) Any portion of the debt or account that is, in fact, collected; or (6) Any debt or account that is sold to a third party for collection; or (7) A...