Ohio Administrative Code Search

...(A) An application for refund under section 5747.11 of the Revised Code shall include any of the following: (1) An annual return, or amended annual return, filed pursuant to Chapter 5747. of the Revised Code to the extent that the facts and figures contained on such return result in an overpayment; or (2) Any other form prescribed by the tax commissioner specifically for the purpose of reque...

...(A) Pursuant to division (F) of section 5747.05 of the Revised Code, a taxpayer will provide the following documentation to substantiate the credits allowed under section 5747.05 of Revised Code: (1) For a nonresident credit claimed pursuant to division (A) of section 5747.05 of the Revised Code: (a) A completed copy of the Ohio nonresident credit calculation form prescribed by the tax commi...

...(A) "Estimated gross income from farming" and "estimated gross income from fishing" have the same meaning as they are used in sections (b)(2) and (3) of 26 CFR 1.6073-1 as of the most recent effective date of section 5701.11 of the Revised Code. (B) An individual may utilize, in lieu of the requirements of section 5747.09 of the Revised Code, one of the alternate methods of filing and paying ...

...(A) "Estimated gross income from farming" and "estimated gross income from fishing" have the same meaning as they are used in sections (b)(2) and (3) of 26 CFR 1.6073-1 as of the most recent effective date of section 5701.11 of the Revised Code. (B) In lieu of the estimated payment schedule under section 5747.09 of the Revised Code, an individual may utilize one of the alternative methods of ...

...(A) (1) Any term used in this rule has the same definition as in section 5747.01 or 5733.40 of the Revised Code, or if undefined in those sections, when used in a comparable context in Chapter 5747. of the Revised Code. (2) The term "unextended due date" means the date prescribed for filing an annual return under Chapter 5747. of the Revised Code , without any extension. (B) (1) (a)...

...(A) (1) Any term used in this rule has the same definition as in section 5747.01, 5733.40, or 5747.38 of the Revised Code, or if undefined in those sections, when used in a comparable context in Chapter 5747. of the Revised Code. (2) The term "unextended due date" means the date prescribed for filing an annual return under Chapter 5747. of the Revised Code , without any extension. (B) ...

...(A) As used in this rule: (1) "Regular compensation" means compensation, such as salaries and wages, that is not "supplemental compensation." (2) "Supplemental compensation" means bonuses, commissions, and other nonrecurring types of payments or compensation. (B) Pursuant to division (A) of section 5747.06 of the Revised Code, every employer shall withhold: (1) From its employees' regular ...

...(A) As used in this rule: (1) "Regular compensation" means compensation, such as salaries and wages, that is not "supplemental compensation." (2) "Supplemental compensation" means bonuses, commissions, and other nonrecurring types of payments or compensation. (B) Pursuant to division (A) of section 5747.06 of the Revised Code, every employer shall withhold: (1) From its employees' regular ...

...(A) Refunds of income taxes under Chapter 5747. of the Revised Code are subject to offset under sections 5747.12, 5747.121, 5747.122 and 5747.123 of the Revised Code. The tax commissioner will identify those taxpayers due a refund who are subject to such offset based upon information provided by any state or federal agency. The commissioner will immediately disburse the refunds of those taxpayers...

...(A) Refunds of income taxes under Chapter 5747. of the Revised Code are subject to offset under sections 5747.12, 5747.121, 5747.122 and 5747.123 of the Revised Code. The tax commissioner will identify those taxpayers due a refund who are subject to such offset based upon information provided by any state or federal agency. The commissioner will immediately disburse the refunds of those taxpayers...

...(A) The following factors shall not be considered in making a determination of an individual's domicile under division (B), (C) or (D) of section 5747.24 of the Revised Code: (1) The location of financial institutions in which the individual or the individual's spouse have any accounts, including, but not limited to, checking, savings, certificates of deposit, or individual retirement accounts. ...

...(A) The following factors shall not be considered when determining an individual taxpayer's domicile under division (C) or (D) of section 5747.24 of the Revised Code: (1) The location of financial institutions in which the taxpayer has any accounts, including, but not limited to, checking, savings, certificates of deposit, or individual retirement accounts. (2) The location of issuers of cre...

...Pursuant to the authority granted under sections 5703.05 and 5703.059 of the Revised Code: (A) Except as provided in paragraph (B) of this rule, each person filing income tax withholding or school district income tax withholding returns under sections 5747.06 to 5747.072 of the Revised Code shall: (1) File all such returns electronically using the Ohio business gateway or in another electronic man...

...Pursuant to the authority granted under sections 5703.05 and 5703.059 of the Revised Code: (A) Except as provided in paragraph (B) of this rule, each person filing income tax withholding or school district income tax withholding returns under sections 5747.06 to 5747.072 of the Revised Code shall: (1) File all such returns electronically in a manner as prescribed by the tax commissioner; (2) For ...

...(A) A transaction in which "tangible personal property is or is to be stored" under division (B)(9) of section 5739.01 of the Revised Code means transactions involving any keeping or holding of another's tangible personal property or any provision of space that is used to store another's tangible personal property. (B) In a transaction in which "tangible personal property is or is to be store...

...(A) "Transportation service" means the provision of transportation wholly within the state of Ohio by means of a motor vehicle or aircraft with a driver or pilot. (1) Transportation service includes, but is not limited to, all of the following: (a) Intrastate transportation by taxicab; (b) Intrastate transportation by limousine; (c) Intrastate bus transportation; and (d) Shuttle service; (2) Transpo...

...(A) (1) An application for refund of sales or use tax illegally or erroneously paid shall be made on a form "ST AR Application for Sales/Use Tax Refund" and filed with the department in accordance with instructions thereon. The application may be filed by a vendor, seller, or consumer, or by a tax representative designated on a form prescribed or approved for such purposes, e.g., form "TBOR 1 ...

...(A) (1) An application for refund of sales or use tax illegally or erroneously paid will be made on a form "ST AR Application for Sales/Use Tax Refund" and filed with the department in accordance with instructions thereon. The application may be filed by a vendor, seller, or consumer, or by a tax representative designated on a form prescribed or approved for such purposes, e.g., form "TBOR 1 ...

...(A) Vendor's and seller's tax returns: (1) Vendors licensed under section 5739.17 of the Revised Code and sellers licensed under section 5741.17 of the Revised Code are required to file returns and remit the tax due each month unless the tax commissioner authorizes filing at less frequent intervals as provided in paragraph (A)(2) of this rule. (2) Vendors and sellers that do not hold a permit to sell alcoholic be...

...(A) Vendor's and seller's tax returns: (1) Vendors licensed under section 5739.17 of the Revised Code and sellers licensed under section 5741.17 of the Revised Code are required to file returns and remit the tax due each month unless the tax commissioner authorizes filing at less frequent intervals as provided in paragraph (A)(2) of this rule. (2) Vendors and sellers that do not hold a permi...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contractor" is any person who...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contracto...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contracto...

...(A) A "conditional sale" is a transaction in which the vendor retains a security interest in the tangible personal property sold to insure fulfillment of one or more conditions before full ownership is granted to the consumer. A "layaway sale" is a conditional sale in which the vendor transfers title but retains possession of the property sold. An "approval sale" is a conditional sale in which the vendor transfers po...

...(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...