Ohio Administrative Code Search

...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...

...tion, 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 a...

...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...