Ohio Administrative Code Search

...(A) (1) As used in this rule, "sale" has the same meaning as in division (D) of section 5743.01 of the Revised Code and includes delivery or other distribution. (2) All persons dealing in sales of other tobacco products or vapor products, including persons dealing in sales of previously taxed other tobacco products or vapor products (secondary distributor), other than persons dealing exclusive...

...(A) Except as provided in paragraph (B) of this rule, each person required to file a cigarette, other tobacco products and vapor products tax return or master settlement agreement return or report shall file such return or report and remit any payment of the tax liability as follows: (1) The returns and reports shall be filed electronically by using the Ohio business gateway as defined in Cha...

...(A) Except as provided in paragraph (C) of this rule, each permit holder required to file a daily horseracing tax report shall file such report and remit payment of the tax liability pursuant to section 3769.103 of the Revised Code as follows: (1) For each racing day, the permit holder shall prepare and transmit to the tax commissioner a report, on a form prescribed by the commissioner, showing f...

...(A) Before commencing the appraisal, reappraisal, or revaluation of real property for the tax purposes in connection with a sexennial reappraisal, triennial update, or for annual maintenance each county auditor is required to appoint and employ the experts, deputies, clerks or other employees as the auditor deems necessary in the performance of the auditor's duties as assessor with the approval of...

...Each county auditor shall adopt a system of currently maintained property records for each lot, tract or parcel of real property in the county of the auditor's jurisdiction as provided in section 5713.03 of the Revised Code. Such property records shall be in either sheet, card, or electronic form as determined by the county auditor. The information contained on this record, in conjunction with the actual viewing of t...

...(A) As required by section 5713.041 of the Revised Code, the county auditor shall classify each parcel of taxable real property in the county into one of the two following classifications, which are: (1) Residential and agricultural land and improvements; (2) All other taxable land and improvements, including commercial, industrial, mineral and public utility land and improvements. (B) Each separate parcel of real...

...As used in rules 5703-25-30 to 5703-25-36 of the Administrative Code, the following definitions shall apply unless the context requires otherwise: (A) Statutory definitions: The following terms are as defined in section 5713.30 of the Revised Code. (1) "Land devoted exclusively to agricultural use; (2) "Conversion of land devoted exclusively to agricultural use"; (3) "Tax savings"; (4) "Owner." ...

...(A) Rules 5703-25-30 to 5703-25-36 of the Administrative Code shall be applied in valuing and assessing land that has qualified to be valued at the current value such land has for agricultural use under the provisions of sections 5713.30 to 5713.38 of the Revised Code for the tax year 1978, and thereafter, with respect to taxes which become a lien January 1, 1978, and thereafter. (B) Nothing cont...

...(A) As used in rules 5703-25-45 to 5703-25-49 of the Administrative Code: (1) "Tax reduction factor" means the percentage reduction in each real property tax levy of each taxing unit for each class of real property for which a reduction is required and computed under section 319.301 of the Revised Code and this rule. (2) "Emergency school levy" means a tax authorized under section 5705.194 of the Revised Code. (3)...

...As used in this rule and rule 5703-25-47 of the Administrative Code, "composite tax reduction factor" means the total percentage reduction in the taxes charged against each tract, lot, or parcel in a given class of real property located in a given taxing district provided under section 319.301 of the Revised Code and rule 5703-25-45 of the Administrative Code. (A) At the time the county auditor submits the...

...For the purpose of ascertaining the net amount of taxes collected for each particular tax levy, pursuant to section 319.451 of the Revised Code, the county auditor shall use the tax reduction factors certified under paragraph (B)(1) of rule 5703-25-46 of the Administrative Code. The composite tax reduction factors certified under paragraph (B)(2) of that rule shall never be used for this purpose.

...(A) (1) If the commissioner is unable to certify a tax reduction factor for either class of real property in a taxing unit located in more than one county by the last day of November because the information required under division (G) of section 319.301 of the Revised Code is unavailable, he shall determine and certify estimated tax reduction factors for taxes levied by that taxing unit. The es...

...The tax commissioner shall include emergency school levies authorized by the voters prior to January 1, 1985, as current expenses of a school district in making the computations required under paragraph (E) of rule 5703-25-45 of the Administrative Code for tax years 1986, 1987, and 1988. The exclusion of such levies from that computation as provided in paragraph (E)(4) of that rule shall apply to all emerge...

...(A) Allowable expenditures from the real estate assessment fund include the costs incurred by the county auditor described in paragraph (B) of this rule and, at the discretion of the county auditor, the costs incurred by the county auditor described in paragraph (C) of this rule, and the costs incurred by the county board of revision under Chapter 5715. of the Revised Code. (B) Allowable expendit...

...(A) Under division (F) of section 5713.01 of the Revised Code, any contract for goods or services related to the auditor's duties as assessor, except those for the professional services of an appraiser, shall be awarded pursuant to the competitive bidding procedures set forth in sections 307.86 to 307.92 of the Revised Code. Examples of contracts that require competitive bidding include, but are n...

...(A) Consolidated elected and combined taxpayer groups under sections 5751.011 and 5751.012 of the Revised Code are required to file as one taxpayer if persons in the group meet certain requirements. One of those requirements is that the persons have a specified portion of the value of their ownership interest owned and controlled by "common owners" included in the group. In addition to an ownershi...

...(A) As used in this rule, "exclusion amount" has the same meaning as in section 5751.01 of the Revised Code . (B) (1) A consolidated elected taxpayer group is formed by an election pursuant to section 5751.011 of the Revised Code. To make the election, the group needs to register as such a taxpayer. For tax periods beginning before January 1, 2024, even if the group's total taxable receip...

...(A) This rule provides the circumstances when a taxpayer/purchaser will be required to include the value of property that is transferred into this state within one year from the receipt of the property outside of this state pursuant to section 5751.013 of the Revised Code. (B) (1) Subject to paragraph (B)(2) of this rule, the value of property brought into this state within one year after it is received outside t...

...(A) This rule provides the procedure that a member of a combined taxpayer group under section 5751.012 of the Revised Code must follow to file as a separate taxpayer and not as part of the combined group. (B) (1) A member that is not the reporting person of a combined taxpayer group, together with the reporting person of the group, may contact the tax commissioner and request approval that the member be allowed ...

...(A) This rule provides the procedure that a member of a combined taxpayer group under section 5751.012 of the Revised Code needs to follow to file as a separate taxpayer and not as part of the combined group. (B) (1) A member that is not the reporting person of a combined taxpayer group, together with the reporting person of the group, may contact the tax commissioner and request approval that...

...(A) Division (C) of section 5751.05 of the Revised Code allows the tax commissioner to grant written approval for a calendar quarter taxpayer to use an alternative reporting schedule or estimate the amount of tax due for the calendar quarter if the taxpayer demonstrates the need for such deviation. In addition, this section also grants the commissioner the authority to adopt a rule to allow a grou...

...(A) Division (A) of section 5751.01 of the Revised Code defines "person" for purposes of the commercial activity tax. The definition excludes nonprofit organizations. This rule defines a "nonprofit organization." (B) Solely for purposes of the commercial activity tax, "nonprofit organization" means an entity that meets both of the following requirements: (1) The entity is organized other than fo...

...(A) Division (A) of section 5751.01 of the Revised Code defines "person" for purposes of the commercial activity tax. The definition excludes nonprofit organizations. This rule defines a "nonprofit organization." (B) Solely for purposes of the commercial activity tax, "nonprofit organization" means an entity that meets both of the following: (1) The entity is organized other than for the pec...

...(A) An "agent" is defined in division (P) of section 5751.01 of the Revised Code to include a person authorized by another to act on its behalf to undertake a transaction for the other. In certain circumstances, portions of the amounts received by a person defined as an "agent" are excluded from the definition of "gross receipts" under division (F) of section 5751.01 of the Revised Code. The a...

...(A) Pursuant to division (F)(2)(z) of section 5751.01 of the Revised Code, "gross receipts" excludes "qualifying distribution center receipts." Section 5751.40 of the Revised Code defines "qualifying distribution center receipts" and other terms used in that definition. While all the requirements of section 5751.40 of the Revised Code must be met, it essentially provides that certain receipts ...