Ohio Administrative Code Search

...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...

...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 department's website a...

... 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...

...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. ...

... 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...

...(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...

... 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, ...

...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...

...rmation services may claim exemption on purchases of automatic data processing, computer services, or electronic information services when both the following are met: (1) The purchased service is an integral part of the automatic data processing, computer service, or electronic information services being provided; and (2) The total cost of the purchased service will be included in the price of t...

...ion services may claim exemption on purchases of automatic data processing, computer services, or electronic information services when both the following are met: (1) The purchased service is an integral part of the automatic data processing, computer service, or electronic information services being provided; and (2) The total cost of the purchased service will be included in the price of the s...

...o persons using food stamp coupons to purchase the food pursuant to the supplemental nutrition assistance program or food stamp program. As used in this rule, "food" and "coupon" have the same meaning as in the Food and Nutrition Act of 2008, 7 U.S.C. 2012, as amended, and federal regulations adopted pursuant to that act. When a person using food stamp coupons has insufficient coupons to pay the full amo...

...o persons using food stamp coupons to purchase the food pursuant to the supplemental nutrition assistance program or food stamp program. As used in this rule, "food" and "coupon" have the same meaning as in the Food and Nutrition Act of 2008, 7 U.S.C. 2012, as amended, and federal regulations adopted pursuant to that act. When a person using food stamp coupons has insufficient coupons to pay the full amo...

...ustomer is obligated by contract to purchase as a condition to the retail sale of computer software. (3) "Optional computer software maintenance contract" is a computer software maintenance contract that a customer is not obligated to purchase as a condition to the retail sale of computer software. (B) A charge for a mandatory computer software maintenance contract is considered to be part o...

...entitlement to open use or the right to purchase the use of all or part of a facility over an extended period, at least one month, with or without time-of-day or day-of-week restrictions. Open use of the facility does not include the right to only attend instructor-led classes even if the amount of classes are unlimited in the month. (3) "Dues" means the fee or charge required for membership, aff...

... 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 in the production of crude oil and natural gas for sal...

...Code, shall be supported by evidence of purchase of such fuel. The evidence of purchase shall be made by the seller of the fuel and shall specify: (1) The name and address of the seller; (2) The name of the purchaser; (3) The date of purchase; (4) The type of fuel; and (5) The number of gallons of fuel purchased, and, if applicable, the water content of the fuel. The original of the evidence of ...

... It shall be accompanied by evidence of purchase in accordance with rule 5703-11-02 of the Administrative Code and by evidence of compliance by the claimant with the motor vehicle fuel tax laws of the state in which the fuel was used. Evidence of compliance shall consist of: (1) A copy of the claimant's fuel tax report to such other state, with a copy of the canceled check which paid such tax; ...

...he right to any discount in the further purchase of cigarette tax stamps for such period of time as the department of taxation may determine in each case, under the following circumstances: (A) Upon finding that any licensed wholesale cigarette dealer has violated any provision of the cigarette tax law of Ohio or any rule of the department of taxation with respect thereto. (B) Upon finding by the department of taxa...

...vised Code and who is authorized to purchase cigarette tax indicia from the department of taxation. (2) "Unstamped cigarettes" means packages of cigarettes, to which Ohio cigarette tax indicia have not been applied and upon which the Ohio cigarette tax has not been paid. (3) "Place of business" means the location where the dealer applies tax indicia to cigarettes, as referenced on his licens...

...vised Code and who is authorized to purchase cigarette tax indicia from the department of taxation. (2) "Unstamped cigarettes" means packages of cigarettes, to which Ohio cigarette tax indicia have not been applied and upon which the Ohio cigarette tax has not been paid. (3) "Place of business" means the location where the dealer applies tax indicia to cigarettes, as referenced on his licens...

...'s right to any discount in the further purchase of cigarette tax stamps upon finding by the commissioner that the dealer has violated section 1333.12 of the Revised Code by advertising, offering to sell, or selling cigarettes below cost. (B) Notice of the suspension shall be delivered to the wholesale dealer personally or by certified mail. Such notice shall describe the reason for suspending th...

...vised Code, no cigarette wholesaler may purchase cigarettes from anyone other than a licensed cigarette manufacturer or importer. (2) The list of licensed cigarette manufacturers and importers is public information pursuant to section 5743.20 of the Revised Code. (3) Except as provided in section 5743.20 of the Revised Code, no distributor of other tobacco products shall purchase other tobac...

...vised Code, no cigarette wholesaler may purchase cigarettes from anyone other than a licensed cigarette manufacturer or importer. (2) The list of licensed cigarette manufacturers and importers is public information pursuant to section 5743.20 of the Revised Code. (3) Except as provided in section 5743.20 of the Revised Code, no distributor of other tobacco products shall purchase other tobacco products from anyone ...

...de. (B) (1) Retail dealers must purchase other tobacco products or vapor products only from licensed other tobacco products or vapor products distributors and cannot purchase from unlicensed distributors or other retailers. (2) Licensed other tobacco products or vapor products distributors selling to retailers must use the account number assigned by the tax commissioner pursuant to section 57...

...Contracts, in whole or in part, for the purchase or lease of computer hardware and software, and the maintenance thereof, including consulting contracts related to the same, used in the real property assessment process. (a) Computers purchased or leased pursuant to this paragraph can be used to store property record card data, to update property values statistically, to print various abstracts of...

...res mentioned above. (C) A contract to purchase computer software is not a contract for the professional services of an appraiser and is subject to the competitive bidding procedures. A contract to purchase computer software includes a contract for computer programming services to create or modify computer software. (D) If an appraiser uses computer hardware or software, either the appraiser's o...

...dealer contracts with the county to purchase bonds at a discount to sell them on the county's behalf. The cost of the bond is one thousand dollars; the dealer sells the bond to the client for one thousand fifty dollars. The dealer remits the full purchase price of one thousand dollars to Franklin county, Ohio and retains fifty dollars as an administrative fee. Even though the dealer actually recei...

...r cent, y-day" discounts, where the purchaser may take a percentage cash discount on the invoice price if payment is made within a specified period of time of the invoice date; otherwise the entire invoice price is due by the net date; (2) Provided they are only based on making timely payments or volume purchases; (a) Incentive-based rebates received by a purchaser, but not the purchaser's c...

...r cent, y-day" discounts, where the purchaser may take a percentage cash discount on the invoice price if payment is made within a specified period of time of the invoice date; otherwise the entire invoice price is due by the net date; (2) Provided they are only based on making timely payments or volume purchases; (a) Incentive-based rebates received by a purchaser, but not the purchaser's c...

...ded from the calculation. Further, only purchases made by members of the same consolidated elected taxpayer group and received at the distribution center are included in the calculation of the five hundred million dollars. All purchases from members of the same consolidated elected taxpayer group must be excluded from the calculation and cannot be included in the five hundred million dollar thresh...

... from the calculation. Further, only purchases made by members of the same consolidated elected taxpayer group and received at the distribution center are included in the calculation of the five hundred million dollars. All purchases from members of the same consolidated elected taxpayer group will be excluded from the calculation and cannot be included in the five hundred million dollar thresh...

... 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 determining the proportion of the benefit received in...

... June 30, 2010. (D) All persons making purchases must maintain the purchase records and make them available to the commissioner for inspection in accordance with the provisions in section 5751.12 of the Revised Code. Such records must be maintained for at least four years from the later of the filing of or the due date of the return covering the period in which the purchases were made. (E) For p...

... retention. (D) All persons making purchases will maintain the purchase records and make them available to the commissioner for inspection in accordance with the provisions in section 5751.12 of the Revised Code. Such records will be maintained for at least four years from the later of the filing of or the due date of the return covering the period in which the purchases were made. (E) For p...

...ion 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 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,...

... available to that other person for repurchase within an agreed-to time period and for an amount greater than the price originally paid to that other person for the purchase of the personal property. In order to qualify as a pawn shop or pawnbroker, a person must retain physical possession of the pledged tangible personal property for the agreed-to time period for all individuals pledging tangible ...

...es the holder to charge the cost of purchases, or a cash advance, against a line of credit. (6) "Debit card" means a card, or other means of providing information, that enables the holder to charge the cost of purchases, or a cash withdrawal, against the holder's bank account or a remaining balance on the card. (7) "Financial institution" has the same meaning as defined in division (H) of se...

...ported or paid. (C) All persons making purchases within and from the distribution system must maintain the purchase records and make them available to the commissioner for inspection in accordance with the provisions in section 5736.12 of the Revised Code. Such records must be maintained for at least four years from the later of the filing of or the due date of the return covering the period in w...

...ntain: (1) Primary records such as purchase invoices, bills of lading, sales invoices, guest checks, 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 will be supported by complete primary records. (D) Records are adequate if the records dem...

...ion 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 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,...

...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 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 Revise...

...ion 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 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,...