Ohio Administrative Code (Last Updated: January 12, 2021) |
5703 Department of Taxation |
Chapter5703-9. Sales and Use Tax |
5703-9-01. Vendor's license requirements [RESCINDED] |
5703-9-02. Maintenance of records |
5703-9-03. Sales and use tax; exemption certificate forms |
5703-9-04. Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale |
5703-9-05. Transactions where tangible personal property is or is to be stored |
5703-9-06. Imposition of tax on transportation services |
5703-9-07. Application for refund of sales and use taxes |
5703-9-08. Sales and use tax; authority to predetermine (prepay) or prearrange sales tax |
5703-9-09. Return by vendor operating more than one place of business [RESCINDED] |
5703-9-10. Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title |
5703-9-11. Returned merchandise and rejected services |
5703-9-12. Exchanged merchandise |
5703-9-13. Sales and use tax; reporting periods |
5703-9-14. Sales and use tax; construction contracts; exemption certificates |
5703-9-15. Sales and use tax; coupons, coupon books, and gift certificates |
5703-9-16. Affiliated group |
5703-9-17. Conditional sales |
5703-9-18. Definition of subscriber for satellite broadcasting service |
5703-9-19. Installment and credit sales |
5703-9-20. Sales and use tax; production or fabrication of tangible personal property |
5703-9-21. Sales and use tax; manufacturing |
5703-9-22. Personalty used or consumed directly in mining |
5703-9-23. Exemption for tangible personal property used or consumed in farming, agriculture, horticulture or floriculture |
5703-9-24. Household good movers engaged in highway transportation for hire |
5703-9-25. Watercraft, outboard motors, and personal watercraft; tax payment or exemption claim required for certificate of title; remittance of tax by clerk of courts |
5703-9-26. Sourcing ancillary services and internet access |
5703-9-27. Sale of food to students by public, private and parochial schools, colleges and universities |
5703-9-28. Sales and use tax: newspapers and magazines |
5703-9-29. Outdoor advertising concerns |
5703-9-30. Auctions and auctioneers |
5703-9-31. Florists |
5703-9-32. Sales and use tax: funeral transactions |
5703-9-33. Photographers |
5703-9-34. Sign manufacturers, sign painters and sales agents |
5703-9-35. Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations |
5703-9-36. Sales and use tax, negative equity in motor vehicle sales and leases |
5703-9-37. Sales and use tax: tire retreading and repairs |
5703-9-38. Photocopying and blue prints |
5703-9-39. Interstate commerce |
5703-9-40. Sales of personalty belonging to another |
5703-9-41. Person engaged in advertising field |
5703-9-42. Installation or sale of septic tanks |
5703-9-43. Books, manuals, bulletins, lists or similar materials |
5703-9-44. Bad debts |
5703-9-45. Sales; alleged exempt sales; submission of additional evidence |
5703-9-46. Sales and use taxes: automatic data processing, computer services, and electronic information services |
5703-9-47. Cash register adjustment reimbursement [RESCINDED] |
5703-9-48. Sales tax; purchases made with food stamp coupons |
5703-9-49. Corporate officer liability |
5703-9-50. Registration using central registration system |
5703-9-51. County and transit authority rates and boundary database |
5703-9-52. Delivery charges |
5703-9-53. Rate changes; application of effective date to services |
5703-9-54. Taxability matrix |
5703-9-55. Sales and use tax, change in state tax rate |
5703-9-56. Streamlined sales and use tax - review and approval of certified automated system software and liability relief |
5703-9-57. Relief from liability for certified service providers where the consumer claims exemption |
5703-9-58. Sales and use tax, relief of liability for purchasers |
5703-9-59. Sales and use tax, transactions involving optional computer software maintenance contracts |
5703-9-60. Consumer's use tax amnesty payment plan |
5703-9-61. Electronic filing and payment of "Consumer's Use Tax" |
5703-9-62. Physical fitness facilities |