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 Vendor's license requirements [RESCINDED]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 Return by vendor operating more than one place of business [RESCINDED]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