Ohio · Regulations
Chapter 5703-9 — Sales and Use Tax
60 sections
60 sections
- Ohio Admin. Code 5703-9-02Rule 5703-9-02. Maintenance of records
- Ohio Admin. Code 5703-9-03Rule 5703-9-03. Sales and use tax; exemption certificate forms
- Ohio Admin. Code 5703-9-04Rule 5703-9-04. Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale
- Ohio Admin. Code 5703-9-05Rule 5703-9-05. Transactions where tangible personal property is or is to be stored
- Ohio Admin. Code 5703-9-06Rule 5703-9-06. Imposition of tax on transportation services
- Ohio Admin. Code 5703-9-07Rule 5703-9-07. Application for refund of sales and use taxes
- Ohio Admin. Code 5703-9-08Rule 5703-9-08. Sales and use tax; authority to predetermine (prepay) or prearrange sales tax
- Ohio Admin. Code 5703-9-10Rule 5703-9-10. Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title
- Ohio Admin. Code 5703-9-11Rule 5703-9-11. Returned merchandise and rejected services
- Ohio Admin. Code 5703-9-12Rule 5703-9-12. Exchanged merchandise
- Ohio Admin. Code 5703-9-13Rule 5703-9-13. Sales and use tax; reporting periods
- Ohio Admin. Code 5703-9-14Rule 5703-9-14. Sales and use tax; construction contracts; exemption certificates
- Ohio Admin. Code 5703-9-15Rule 5703-9-15. Sales and use tax; coupons, coupon books, and gift cards
- Ohio Admin. Code 5703-9-16Rule 5703-9-16. Affiliated group
- Ohio Admin. Code 5703-9-17Rule 5703-9-17. Conditional sales
- Ohio Admin. Code 5703-9-18Rule 5703-9-18. Definition of subscriber for satellite broadcasting service
- Ohio Admin. Code 5703-9-19Rule 5703-9-19. Installment and credit sales
- Ohio Admin. Code 5703-9-20Rule 5703-9-20. Sales and use tax; production or fabrication of tangible personal property
- Ohio Admin. Code 5703-9-21Rule 5703-9-21. Sales and use tax; manufacturing
- Ohio Admin. Code 5703-9-22Rule 5703-9-22. Personalty used or consumed directly in mining
- Ohio Admin. Code 5703-9-23Rule 5703-9-23. Exemption for tangible personal property used or consumed in farming, agriculture, horticulture or floriculture
- Ohio Admin. Code 5703-9-24Rule 5703-9-24. Household good movers engaged in highway transportation for hire
- Ohio Admin. Code 5703-9-25Rule 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
- Ohio Admin. Code 5703-9-26Rule 5703-9-26. Sourcing ancillary services and internet access
- Ohio Admin. Code 5703-9-27Rule 5703-9-27. Sale of food to students by public, private and parochial schools, colleges and universities
- Ohio Admin. Code 5703-9-28Rule 5703-9-28. Sales and use tax: newspapers and magazines
- Ohio Admin. Code 5703-9-29Rule 5703-9-29. Outdoor advertising concerns
- Ohio Admin. Code 5703-9-30Rule 5703-9-30. Auctions and auctioneers
- Ohio Admin. Code 5703-9-31Rule 5703-9-31. Florists
- Ohio Admin. Code 5703-9-32Rule 5703-9-32. Sales and use tax: funeral transactions
- Ohio Admin. Code 5703-9-33Rule 5703-9-33. Photographers
- Ohio Admin. Code 5703-9-34Rule 5703-9-34. Sign manufacturers, sign painters and sales agents
- Ohio Admin. Code 5703-9-35Rule 5703-9-35. Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations
- Ohio Admin. Code 5703-9-36Rule 5703-9-36. Sales and use tax, negative equity in motor vehicle sales and leases
- Ohio Admin. Code 5703-9-37Rule 5703-9-37. Sales and use tax: tire retreading and repairs
- Ohio Admin. Code 5703-9-38Rule 5703-9-38. Photocopying and blue prints
- Ohio Admin. Code 5703-9-39Rule 5703-9-39. Interstate commerce
- Ohio Admin. Code 5703-9-40Rule 5703-9-40. Sales of personalty belonging to another
- Ohio Admin. Code 5703-9-41Rule 5703-9-41. Person engaged in advertising field
- Ohio Admin. Code 5703-9-42Rule 5703-9-42. Installation or sale of septic tanks
- Ohio Admin. Code 5703-9-43Rule 5703-9-43. Books, manuals, bulletins, lists or similar materials
- Ohio Admin. Code 5703-9-44Rule 5703-9-44. Bad debts
- Ohio Admin. Code 5703-9-45Rule 5703-9-45. Sales; alleged exempt sales; submission of additional evidence
- Ohio Admin. Code 5703-9-46Rule 5703-9-46. Sales and use taxes: automatic data processing, computer services, and electronic information services
- Ohio Admin. Code 5703-9-48Rule 5703-9-48. Sales tax; purchases made with food stamp coupons
- Ohio Admin. Code 5703-9-49Rule 5703-9-49. Corporate officer liability
- Ohio Admin. Code 5703-9-50Rule 5703-9-50. Registration using central registration system
- Ohio Admin. Code 5703-9-51Rule 5703-9-51. County and transit authority rates and boundary database
- Ohio Admin. Code 5703-9-52Rule 5703-9-52. Delivery charges
- Ohio Admin. Code 5703-9-53Rule 5703-9-53. Rate changes; application of effective date to services
- Ohio Admin. Code 5703-9-54Rule 5703-9-54. Taxability matrix
- Ohio Admin. Code 5703-9-55Rule 5703-9-55. Sales and use tax, change in state tax rate
- Ohio Admin. Code 5703-9-56Rule 5703-9-56. Streamlined sales and use tax - review and approval of certified automated system software and liability relief
- Ohio Admin. Code 5703-9-57Rule 5703-9-57. Relief from liability for certified service providers where the consumer claims exemption
- Ohio Admin. Code 5703-9-58Rule 5703-9-58. Sales and use tax, relief of liability for purchasers
- Ohio Admin. Code 5703-9-59Rule 5703-9-59. Sales and use tax, transactions involving optional computer software maintenance contracts
- Ohio Admin. Code 5703-9-61Rule 5703-9-61. Electronic filing and payment of
- Ohio Admin. Code 5703-9-62Rule 5703-9-62. Physical Fitness Facilities
- Ohio Admin. Code 5703-9-63Rule 5703-9-63. Crude oil and natural gas production
- Ohio Admin. Code 5703-9-64Rule 5703-9-64. Sleeping Accommodations and Transient Guests