Ohio Administrative Code Search

...(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 ...

...(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 conditions of section 5751.40 of the Revised Code must be met, it essentially provides that certain receipts of...

...(A) Consolidated elections, generally. (1) For purposes of the commercial activity tax, a group of two or more persons may elect under section 5751.011 of the Revised Code to be in a consolidated elected taxpayer group that includes all persons that are at least fifty per cent owned and controlled or at least eighty per cent owned and controlled by common owners. The group also may elect to i...

...(A) (1) Gross receipts from the sale or other exchange of tangible personal property are sitused based on the location where the purchaser receives the property in accordance with division (E) of section 5751.033 of the Revised Code. When dealing with receipts from mobile property upon which lease payments are made, the location to situs such receipts may be unclear and paragraphs (B) and (...

...(A) Subject to paragraph (D) of this rule, each pre-income tax trust making a qualifying pre-income tax trust election pursuant to section 5747.01 of the Revised Code must register for the commercial activity tax imposed under section 5751.02 of the Revised Code by April 17, 2007. In addition, all such trusts must file tax returns and pay at least a minimum tax of one hundred fifty dollars for eac...

...(A) (1) Subject to paragraph (D) of this rule, each pre-income tax trust that made a qualifying pre-income tax trust election pursuant to section 5747.01 of the Revised Code had to have registered for the commercial activity tax imposed under section 5751.02 of the Revised Code by April 17, 2007. For tax periods beginning prior to January 1, 2024, all such trusts had to file tax returns and pay...

...(A) (1) For purposes of the commercial activity tax, the law provides for five different credits taxpayers may apply against their tax liability: (a) a nonrefundable jobs retention credit; (b) a nonrefundable credit for qualified research expenses; (c) a nonrefundable credit for a borrower's qualified research and development loan payments; (d) a credit for unused franchise tax net operating loss deductions, which...

...(A) Unless stated otherwise, terms not defined or clarified in this rule have the same meaning as in Chapter 3775., 5747., or 5753. of the Revised Code. (B) For purposes of the sports gaming receipts tax, "taxpayer" is defined in section 5753.01 as "a sports gaming proprietor subject to the tax levied under section 5753.021 of the Revised Code." However, division (E)(1) of sections 3775.05 and ...

...(A) Unless stated otherwise, terms not defined or clarified in this rule have the same meaning as in Chapter 3775. or 5753. of the Revised Code. (B) For purposes of the sports gaming receipts tax, "taxpayer" is defined in section 5753.01 as "a sports gaming proprietor subject to the tax levied under section 5753.021 of the Revised Code." However, division (E)(1) of sections 3775.05 and 3775.0...

...For the purposes of administrative rules promulgated in accordance with sections 1347.15 and 5703.211 of the Revised Code, the following definitions apply: (A) "Access" as a noun means an instance of copying, viewing, or otherwise perceiving whereas "access as a verb means to copy, view, or otherwise perceive. (B) "Acquisition of a new computer system" means the purchase of a "computer system," as defined in this r...

...(A) Ohio's financial institutions tax ("FIT") has been designed based upon the following fundamental concepts: (1) The tax return will be reported on a consolidated basis at the highest level of ownership rather than on a separate entity basis. (2) The equity of the consolidated reporting group will be based upon the generally accepted accounting principle basis reported to the appropriate ...

...(A) The situsing concepts provided herein should be used in calculating the gross receipts for the apportionment factor. As used herein, unless the context otherwise requires: (1) "Billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable year (or on such later date in the taxable year when the customer relationship began) as the a...

...(A) Except as provided in paragraph (B) of this rule, each person required to file a severance 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 as defined in Chapter 718. of the Revised Code; (2) The payment shall be made electronically by using the Ohio business gateway or made i...

...(A) Except as provided in paragraph (B) of this rule, effective January 1, 2017, each person required to file a replacement tire fee return shall file such return and remit payment of the fee as follows: (1) The returns shall be filed electronically by using the Ohio business gateway as defined in section 718.01 of the Revised Code; (2) The payment shall be made electronically by using the Ohio business gateway as ...

...(A) As used in this rule, "felony" has the same meaning as in section 109.511 of the Revised Code. (B) For purposes of enforcing this chapter and Chapter 3780. of the Revised Code and subject to paragraph (C) of this rule, the tax commissioner, by journal entry, may delegate any investigation powers of the commissioner to an employee of the department of taxation who has been certified by the...

...(A) The board's preferred method of filing is through its electronic filing system. (B) Definitions (1) "Electronic filing system" means the system made available by the board to receive, process, and store data associated with appeals. (2) "Submit" means to send to the board through the electronic filing system for filing. (3) "File" means to be accepted by the board, following submission and board review, for f...

...(A) The board presumes that no hearing is required in any appeal unless scheduled pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument may be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on th...

...(A) The board presumes that no hearing is required in any appeal unless scheduled pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument may be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on the...

...(A) The board presumes that no hearing is required in any appeal unless scheduled pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument shall be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on t...

...When appeals involving common questions of law or fact are pending, the board, upon the timely motion of any party showing good cause therefor, or upon its own motion, may consolidate the appeals for hearing and other appropriate purposes, and may take such action governing the proceedings as may be required. To the extent consolidated appeals have distinct appellants, for purposes of the case management schedules i...

...(A) Where parties agree early in the proceedings that a hearing is not necessary, discovery deadlines and disclosures in the applicable case management schedule may be rendered moot. Discovery may be permitted by deposition upon oral examination or written questions; written interrogatories; production of documents or tangible things or permission to enter upon land or other property; and requests for admissions. The...

...(A) Legal Memoranda Requirements (1) Motions shall be filed within the deadlines set in the case management schedule. All motions shall be accompanied by a memorandum in support, which shall include a statement of the grounds, with citation to authorities relied upon. The memorandum in support shall not exceed fifteen pages, excluding attachments. (2) Any party filing a memorandum in opposition shall do so within f...

...(A) Failure to comply with the rules contained in agency 5717 of the Administrative Code, including the deadlines set by the appeal's case management schedule pursuant to rule 5717-1-07 or rule 5717-1-08 of the Administrative Code, or an order of the board may result in any of the following sanctions: (1) The dismissal of the appeal; (2) The prohibition against introducing matters into evidence in support of certa...

...(A) The purpose of hearings before the board is to allow for the presentation of new evidence. Appeals will be decided upon the record developed before the lower tribunal unless a party requests a hearing and presents new evidence. The board, as required by statute or at its discretion, may schedule an appeal for hearing and issue notice thereof to the parties or their counsel of record. (B) For good cause shown, ...

...(A) The purpose of hearings before the board is to allow for the presentation of new evidence. Appeals will be decided upon the record developed before the lower tribunal unless a party requests a hearing and presents new evidence. The board, as required by statute or at its discretion, may schedule an appeal for hearing and issue notice thereof to the parties or their counsel of record. (B) For ...