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Ohio Administrative Code (Last Updated: January 12, 2021) |
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5703 Department of Taxation |
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Chapter5703-9. Sales and Use Tax |
5703-9-38. Photocopying and blue prints
Latest version.
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A person engaged in producing by photocopying, blueprinting, ozaliding, and other similar processes, copies of documents, drawings, photographs, prints, and like items, and transferring the copies so produced for a price charged to customers, is a vendor. Such transfers meet the statutory definition of "sale" and constitute "selling." Hence, a person engaged in the business of making such sales at retail must procure a vendor's license and collect the proper amount of tax with respect to each transaction or obtain from the consumer a properly executed certificate of exemption in the event the tax does not apply.