Ohio Revised Code Search

...nished; (d) Laundry and dry cleaning services are or are to be provided; (e) Automatic data processing, computer services, or electronic information services are or are to be provided for use in business when the true object of the transaction is the receipt by the consumer of automatic data processing, computer services, or electronic information services rather than the receipt of personal or professional ser...

...general public thereof; (b) Sales of services by construction contractors or subcontractors to provide temporary traffic control or structures, including labor used to comply with the Ohio manual of uniform traffic control devices adopted pursuant to section 4511.09 of the Revised Code, whereby the state or any of its political subdivisions, including the general public thereof, receive the benefit of such service...

...ers solicit purchases of their goods or services. (F) "Consumer" means any person who has purchased tangible personal property or has been provided a service for storage, use, or other consumption or benefit in this state. "Consumer" does not include a person who receives, without charge, tangible personal property or a service. A person who performs a facility management or similar service contract for a contr...

... provides materials with respect to any personal property, has a lien on the personal property to secure the reasonable value of the services he performs and the materials he provides. The lien shall be subject to prior recorded liens on the personal property. If the owner or legal possessor of the personal property, within thirty days after he has received notice that the bailee for hire has completed performing hi...

...and skill in administration. (5)(a) "Personal care services" means services including, but not limited to, the following: (i) Assisting residents with activities of daily living; (ii) Assisting residents with self-administration of medication, in accordance with rules adopted under section 3721.04 of the Revised Code; (iii) Preparing special diets, other than complex therapeutic diets, for residents pursu...

...d other services that do not constitute personal care services or skilled nursing care. (2) "ADAMHS board" means a board of alcohol, drug addiction, and mental health services. (3) "Adult" means a person who is eighteen years of age or older, other than a person described in division (A)(4) of this section who is between eighteen and twenty-one years of age. (4) "Child" means a person who is under eighteen y...

...ration paid to an employee for personal services. Compensation is paid in this state if: (a) the recipient's service is performed entirely within this state, (b) the recipient's service is performed both within and without this state, but the service performed without this state is incidental to the recipient's service within this state, or (c) some of the service is performed within this state and either the ...

...described tangible personal property or services, nor to the storage, use, or consumption or benefit in this state of tangible personal property or services purchased under the following described circumstances: (1) When the sale of property or service in this state is subject to the excise tax imposed by sections 5739.01 to 5739.31 of the Revised Code, provided said tax has been paid; (2) Except as provided in d...

...d to an employee for the performance of personal services in a municipal corporation that imposes such a tax if the employee performed such services in the municipal corporation on twenty or fewer days in a calendar year, unless one of the following conditions applies: (a) The employee's principal place of work is located in the municipal corporation. (b) The employee performed services at one or more presumed work...

... rule of the director of administrative services. The credit shall be made to each eligible employee in the first pay the employee receives in December. Employees, upon giving reasonable notice to the responsible administrative officer of the appointing authority, may use personal leave for absence due to mandatory court appearances, legal or business matters, family emergencies, unusual family obligations, medical a...

... the taxpayer's performance of personal services in that nonresident municipal corporation. (B) "Income" means the following: (1)(a) For residents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident a...

...al facility that provides personal care services for more than twenty-four hours for one or more unrelated adults, including all of the following: (a) A "nursing home," "residential care facility," or "home for the aging," as those terms are defined in section 3721.01 of the Revised Code; (b) A facility authorized to provide extended care services under Title XVIII of the "Social Security Act," 49 Stat. 620 (1935),...

...emitting the tax, the price of tangible personal property or services purchased by, or of tangible personal property produced by, the permit holder shall be determined under division (G) of section 5741.01 of the Revised Code. Except as otherwise provided in division (E) of section 5739.033 of the Revised Code, the situs of any purchase transaction made by the permit holder is the location where the tangible personal...

...ging, meals, laundry, or other personal services are furnished an employee in the service of the state, the actual costs or fair market value of the personal services shall be paid by the employee in such amounts and manner as determined by the director of administrative services and approved by the director of budget and management, and those personal services shall not be considered as a part of the employee's comp...

...rson acting for the seller engages in a personal solicitation of the sale at a residence of the buyer, including solicitations in response to or following an invitation by the buyer, and the buyer's agreement or offer to purchase is there given to the seller or a person acting for the seller, or in which the buyer's agreement or offer to purchase is made at a place other than the seller's place of business. It does n...

...ry 7, 2013, begins to receive personal services from an individual it classifies as an independent contractor or another classification other than public employee shall inform the individual of the classification and that no contributions will be made to the public employees retirement system for the services. Not later than thirty days after the services begin, the employer to whom the personal services will ...

...ode. (M) "Nursing and nursing-related services" means the personal care services and other services not constituting skilled nursing care that are specified in rules the director of health shall adopt in accordance with Chapter 119. of the Revised Code. (N) "Personal care services" has the same meaning as in section 3721.01 of the Revised Code. (O)(1) Except as provided in division (O)(2) of this section, "nurs...

...ction of providing any of the following services to a patient at a place of residence used as the patient's home: (1) Skilled nursing care; (2) Physical therapy; (3) Occupational therapy; (4) Speech-language pathology; (5) Medical social services; (6) Home health aide services. (H) "Home health aide services" means any of the following services provided by an employee of a home health agency: ...

... provide transportation network company services on behalf of a transportation network company that has been issued a permit under section 4925.02 of the Revised Code. (4) The vehicle is not a chauffeured limousine or a vehicle being operated pursuant to a ridesharing arrangement. (E) "Ridesharing arrangement" has the same meaning as in section 4921.01 of the Revised Code. (F) "Transportation network company" incl...

...vehicle or vessel in the performance of services for or on behalf of a motor carrier transporting property and to whom all of the following factors apply: (a) The individual owns the vehicle or vessel that is used in performing the services for or on behalf of the carrier, or the individual leases the vehicle or vessel under a bona fide lease agreement that is not a temporary replacement lease agreement. For purpose...

...s" includes all of the following: (a) Personal care services needed to ensure an individual's ability to experience and participate in vocational services, educational services, community activities, and any other adult day habilitation services; (b) Skilled services provided while receiving adult day habilitation services, including such skilled services as behavior management intervention, occupational therapy,...

...erson other than the person to whom the services are rendered for the personal services of another person, which contribution is made, received, or used for the purpose of influencing the results of an election. Any loan, gift, deposit, forgiveness of indebtedness, donation, advance, payment, or transfer of funds or of anything of value, including a transfer of funds from an inter vivos or testamentary trust or deced...

...rough competitive bidding, any goods or services to the general assembly or any department, division, institution, instrumentality, board, commission, or bureau of the state, excluding the courts. (C) Except as provided in division (D) of this section, no person who is elected or appointed to an office of or employed by a county, township, municipal corporation, or any other governmental entity, excluding the courts...

...e business entity who provide personal services to the public employer are not public employees for purposes of this chapter. (B)(1) Except as provided in division (B)(2) of this section, an individual who provided personal services to a public employer on or before January 7, 2013, but was not classified as a public employee may request from the public employees retirement board a determination of whether the...

...lawful. (E) "Services" include labor, personal services, professional services, rental services, public utility services including wireless service as defined in division (F)(1) of section 128.01 of the Revised Code, common carrier services, and food, drink, transportation, entertainment, and cable television services and, for purposes of section 2913.04 of the Revised Code, include cable services as defined in tha...