Ohio Administrative Code (Last Updated: January 12, 2021) |
122:4 Economic Development Division |
Chapter122:4-1. Tax Exemption Application and Criteria |
122:4-1-05. Nonretail position criteria
Latest version.
-
(A) As used in section 5709.64 of the Revised Code, a nonretail position shall mean the position of one full-time employee whose principal tasks or duties do not include the effecting of transactions wherein one party is obligated to pay the price and the other party is obligated to provide a service or to transfer title to or possession of the item sold, or who is employed at an establishment other than one used primarily for making retail sales.
R.C.
119.032 review dates:
11/22/2013 and
11/22/2018
Promulgated
Under: 119.03
Statutory
Authority: 5709.64(A)(2),
5709.67(A)
Rule Amplifies:
5709.64
Prior
Effective Dates: 10/16/1994