Ohio Administrative Code Search

...(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...

...(A) As used in this rule: (1) "Ancillary service" has the same meaning as in division (AA)(1)(h) of section 5739.01 of the Revised Code: (2) "Internet access service" means a type of electronic information service, as that term is defined in division (Y)(1)(c) of section 5739.01 of the Revised Code, wherein the consumer of the service is granted access to the service provider's computer equi...

...(A) As used in this rule: (1) "Ancillary service" has the same meaning as in division (AA)(2) of section 5739.01 of the Revised Code. (2) "Internet access service" means a type of electronic information service, as that term is defined in division (Y)(1)(c) of section 5739.01 of the Revised Code, wherein the consumer of the service is granted access to the service provider's computer equipme...

...Sales of tangible personal property to the superintendent of insurance of Ohio, the superintendent of financial institutions and the superintendent of building and loan associations of Ohio, in their capacities as liquidators of closed institutions under their respective jurisdictions, are not sales to the state or any of its political subdivisions within the meaning of division (B)(1) of section 5739.02 of...

...(A) "Negative equity" 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 custome...

...(A) "Negative equity" 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...

...(A) "Negative equity" 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...

...(A) In reporting gross sales and net taxable sales a vendor may exclude an amount equal to the sum of the vendor's bad debts arising from sales occurring on or after July 1, 1980 and charged off as uncollectible on the vendor's books during the sales tax reporting period. The tax collected for the current period may be adjusted by deducting therefrom the amount of tax previously reported and paid ...

...(A) As used in this rule: (1) "Automatic data processing" means: (a) Processing others' data, including all activities incident to processing of data such as keypunching, keystroke verification, rearranging, or sorting of previously documented data for the purpose of data entry or automatic processing, changing the medium on which data is stored, and preparing business documents such as reports, che...

...(A) As used in this rule: (1) "Automatic data processing" means: (a) Processing others' data, including all activities incident to processing of data such as keypunching, keystroke verification, rearranging, or sorting of previously documented data for the purpose of data entry or automatic processing, changing the medium on which data is stored, and preparing business documents such as reports,...

...(A) As used in this rule and in sections 5739.33 and 5741.25 of the Revised Code: (1) "Officer" or "corporate officer" means the president, vice-president, treasurer, secretary, or chief executive officer of a corporation, or any person holding a similar title or position in a corporation, limited liability company, or business trust. Any person who holds an ownership interest in a corporation or limited liability c...

...(A) As used in this rule and in sections 5739.33 and 5741.25 of the Revised Code: (1) "Officer" or "corporate officer" means the president, vice-president, treasurer, secretary, or chief executive officer of a corporation, or any person holding a similar title or position in a corporation, limited liability company, or business trust. Any person who holds an ownership interest in a corporatio...

...(A) (1) Any time after the effective date of Ohio's membership in the streamlined sales tax system, any vendor or seller that wishes to register to collect and remit Ohio tax may register through a multi-state central registration system provided by the governing board of the streamlined sales tax system. As used in this rule, that central registration system is the "CRS." By registering throug...

...(A) (1) Any time after the effective date of Ohio's membership in the streamlined sales tax system, any vendor or seller that wishes to register to collect and remit Ohio tax may register through a multi-state central registration system provided by the governing board of the streamlined sales tax system. As used in this rule, that central registration system is the "CRS." By registering throug...

...(A) (1) After providing the tax commissioner with at least sixty-five days notice, county and transit authority sales and use tax rate changes adopted on or after January 1, 2004 shall become effective only at the beginning of a calendar quarter, i.e., January first, April first, July first, or October first. (2) Any county or transit authority sales or use tax adopted on or after January 1, 2...

...(A) (1) Charges by the vendor or seller for preparation and delivery to a location designated by the consumer of taxable tangible personal property or of a taxable service, including charges for transportation, shipping, postage, handling, crating, and packing, are defined as part of the price for determining the tax. (2) Charges paid by a customer to a delivery company, and not imposed or...

...(A) As used in this rule: (1) "Computer software maintenance contract" means a contract that obligates a vendor or seller of computer software to provide a customer with future updates or upgrades to computer software, support services with respect to computer software or both. (2) "Mandatory computer software maintenance contract" means a computer software maintenance contract that the customer is ...

...(A) (1) For the purposes of Chapters 5739. and 5741. 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...

...(A) Except as provided in paragraph (B) of this rule, each dealer, transporter, terminal operator and exporter required to file a motor fuel tax report shall file such report and remit any required payment of the tax liability as follows: (1) The reports shall be filed electronically by using the Ohio business gateway as defined in Chapter 718. of the Revised Code or by any other electronic filin...

...(A) Each monthly aviation fuel dealer report filed pursuant to section 5735.024 of the Revised Code shall contain the following information: (1) The seller's name and address; (2) The seller's tax identification number (FEIN/SSN) and Ohio motor fuel/aviation fuel account number; (3) The purchaser's name; (4) The purchaser's tax identification number (FEIN/SSN); (5) The city and state of origin of...

...(A) Pursuant to section 5735.024 of the Revised Code, each monthly aviation fuel dealer report filed with the tax commissioner will contain the following information: (1) The seller's name and address; (2) The seller's tax identification number (FEIN/SSN) and Ohio motor fuel/aviation fuel account number; (3) The purchaser's name; (4) The purchaser's tax identification number (FEIN/SSN)...

...(A) As used in this rule: (1) (a) "Primary records" include: (i) Driver's trip reports; (ii) Vehicle trip reports; (iii) Electronic logging device reports; (iv) Daily dispatch sheets; (v) Driver's daily logs; (vi) Global position system (GPS) reports for each vehicle, which show the date, time, and location of each GPS reading and calculated distance between each ...

...Pursuant to section 5703.12 of the Revised Code and the "International Registration Plan" adopted pursuant to division (A) of section 4501.02 of the Revised Code: (A) A person who receives international registration plan audit findings from the tax commissioner may protest the findings by filing a written objection with the commissioner. (B) Unless the person described in paragraph (A) of this rule...

...(A) Except as provided in paragraph (B) of this rule, each taxpayer required to file an "International Fuel Tax Agreement" (IFTA) tax return shall file such return and remit payment of the tax liability as follows: (1) The returns shall be filed electronically by using the Ohio business gateway or by any other electronic filing system established by the department of taxation. (2) All paymen...