Ohio Administrative Code Search

...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...

...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...

...'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...

...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...

...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...

... 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...

...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...

...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...