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Ohio Administrative Code (Last Updated: January 12, 2021) |
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5703 Department of Taxation |
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Chapter5703-29. Commercial Activity Tax |
| 5703-29-01. Definition of foreign. [RESCINDED] |
| 5703-29-02. Application of common owners and joint ventures |
| 5703-29-03. [Effective 1/2/2021] Sampling |
| 5703-29-04. Excluded person - consolidated elected and combined taxpayer groups |
| 5703-29-05. Commercial activity tax taxpayers must file and pay electronically |
| 5703-29-06. Transfers of property into the state |
| 5703-29-07. Qualified foreign trade zone area [RESCINDED] |
| 5703-29-08. Request for member of a combined taxpayer group to file separately |
| 5703-29-09. Option for quarterly taxpayers to make estimated payments |
| 5703-29-10. Nonprofit organizations and contributions |
| 5703-29-11. Commercial activity tax credit for unused franchise tax net operating losses [RESCINDED] |
| 5703-29-12. Temporary motor fuel exemptions from the commercial activity tax [RESCINDED] |
| 5703-29-13. Commercial activity tax definition of "agent" |
| 5703-29-14. Commercial activity tax definition of "cash discounts" |
| 5703-29-15. Highway transportation services - bright-line presence and situsing |
| 5703-29-16. Qualified distribution center |
| 5703-29-17. Situsing of certain services for purposes of the commercial activity tax |
| 5703-29-18. Records retention requirements |
| 5703-29-19. Changes in ownership |
| 5703-29-20. Situsing receipts from periodic payments for mobile property |
| 5703-29-21. Pre-income tax trusts, explained with revocation procedures |
| 5703-29-22. Explanation of the commercial activity tax credits |