us-oh/regs

Chapter 5703 — 1 — General Provisions

• 5703-1-01 Information exchange with other states
• 5703-1-03 Information exchange with federal government
• 5703-1-04 Existing rules and regulations
• 5703-1-05 Certificate of tax clearance
• 5703-1-06 Certification of exempt facilities under sections 5709.20 to 5709.27 of the Revised Code
• 5703-1-07 Request to suspend or revoke liquor permit for unpaid excise tax
• 5703-1-12 Requests for an opinion of the tax commissioner
• 5703-1-13 Authorized delivery services
• 5703-1-14 Succession of the tax commissioner's duties
• 5703-1-15 Electronic software providers; approval and suspension

Chapter 5703 — 3 — Property Tax

• 5703-3-01 Property excepting oil, gas and water production plants
• 5703-3-02 Oil, gas and water production plants
• 5703-3-03 Filing of balance sheets; effect of repeal and reduction of listing percentage
• 5703-3-04 Dates for listing taxable personal property
• 5703-3-10 Tangible personal property tax; true value of depreciable assets; application of "true value" or "302" computation
• 5703-3-11 Tangible personal property tax; "true value" or "302" computation
• 5703-3-12 Tangible personal property tax; true value; exhaustion method; presumed disposals
• 5703-3-32 Dealer in intangibles tax definition of "primarily"

Chapter 5703 — 7 — Income Tax

• 5703-7-02 Applications for personal income tax refunds
• 5703-7-03 Documentation to support a taxpayer's joint filing and residency credits
• 5703-7-04 Alternative estimated payment methods for farmers and fishermen
• 5703-7-05 Income tax; extensions; penalties and interest
• 5703-7-06 Personal income tax form required for withholding purposes
• 5703-7-07 Requirements for requesting inspection of income tax returns
• 5703-7-08 Deduction of disability and survivorship benefits
• 5703-7-09 Taxpayers reporting of school district of residence
• 5703-7-10 Withholding on supplemental compensation for Ohio individual income tax purposes
• 5703-7-13 State income tax refund offsets; portion of joint refund not belonging to obligor or recipient
• 5703-7-15 Income tax; withholding; corporate officer liability
• 5703-7-16 Personal income tax: determination of resident status
• 5703-7-19 All employer withholding and school district employer withholding taxpayers must file and pay electronically
• 5703-7-20 Employer withholding bulk filing

Chapter 5703 — 9 — Sales and Use Tax

• 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
• 5703-9-10 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 cards
• 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
• 5703-9-48 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
• 5703-9-61 Electronic filing and payment of "Consumer's Use Tax"
• 5703-9-62 Physical Fitness Facilities
• 5703-9-63 Crude oil and natural gas production
• 5703-9-64 Sleeping Accommodations and Transient Guests

Chapter 5703 — 11 — Motor Vehicle Fuel Tax

• 5703-11-01 Surety company certificate of compliance
• 5703-11-02 Evidence of purchase of motor vehicle fuel
• 5703-11-03 Reimbursement for fuel used outside Ohio
• 5703-11-04 Motor fuel tax return and report filers must file and pay electronically
• 5703-11-05 Required information for aviation fuel dealers

Chapter 5703 — 13 — Highway Use Tax

• 5703-13-03 Maintenance of records for purposes of reporting fuel use tax
• 5703-13-04 Single-trip permits
• 5703-13-06 International registration plan, audits and hearings
• 5703-13-07 "International Fuel Tax Agreement" taxpayers must file and pay electronically

Chapter 5703 — 15 — Cigarette Tax

• 5703-15-02 Notice relative to license revocation proceeding
• 5703-15-03 Use of stamp applying machines or other devices
• 5703-15-04 Sales of stamps on credit
• 5703-15-05 Discount on sales of tax stamps
• 5703-15-06 Denial of discount in stamp purchases
• 5703-15-08 Sales of packages of cigarettes for which tax indicia are not available
• 5703-15-09 Tax rate on long cigarettes capable of being cut into parts
• 5703-15-10 Vending machines
• 5703-15-11 Sales by railroad dining and club cars
• 5703-15-12 Delivery of cigarettes for manufacturers' agents
• 5703-15-13 Monthly reports of cigarettes shipped by wholesale cigarette dealers
• 5703-15-14 Monthly reports by cigarette dealers receiving cigarettes in Ohio
• 5703-15-15 Applications for refund on unsaleable cigarettes
• 5703-15-16 Cigarette wholesaler inventories and inventory returns
• 5703-15-17 Storage of unstamped cigaretes by dealer
• 5703-15-18 Suspension of discount for selling cigarettes below cost
• 5703-15-20 Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers and importers
• 5703-15-21 Sale of other tobacco products between licensed other tobacco product distributors
• 5703-15-22 Sale of unstamped cigarettes between licensed cigarette wholesalers
• 5703-15-23 Cigarette, other tobacco products, vapor products taxpayers and master settlement agreement filers must file and pay electronically

Chapter 5703 — 17 — Beer and Malt Beverage Tax

• 5703-17-01 Definitions
• 5703-17-03 Measuring bottle content

Chapter 5703 — 19 — Wine and Mixed Beverage Tax

• 5703-19-01 Liability for payment of the wine and mixed beverage tax

Chapter 5703 — 23 — Horseracing Tax

• 5703-23-01 Filing and payment of horseracing tax
• 5703-23-02 Payment of additional horseracing tax

Chapter 5703 — 25 — Equalization - Appraisals

• 5703-25-01 Public notice of any proposed change in rules
• 5703-25-05 Definitions
• 5703-25-06 Equalization procedures
• 5703-25-07 Appraisals
• 5703-25-08 Procedure prior to actual appraisal
• 5703-25-09 Adoption and use of property records
• 5703-25-10 Classification of real property and coding of records
• 5703-25-11 Valuation of land
• 5703-25-12 Valuation of buildings, structures, fixtures and improvements to land
• 5703-25-13 Review of appraisal
• 5703-25-14 Documents to be filed in the county auditor's office
• 5703-25-16 Procedure after reappraisal or update
• 5703-25-18 Partial exemption from real property tax
• 5703-25-20 Procedure for valuation of federally subsidized residential rental property
• 5703-25-30 Definitions
• 5703-25-31 General
• 5703-25-32 Agricultural advisory committee
• 5703-25-33 Current agricultural use value of land table or tables
• 5703-25-34 Use of prescribed agricultural use value of land tables by county auditor
• 5703-25-35 Determination of current agricultural use taxable value of land and total taxable value of parcels in counties that completed sexennial reappraisals for tax year 1972 or later
• 5703-25-36 Application of rules
• 5703-25-45 Tax reduction factor; computation; minimum for schools
• 5703-25-46 Tax reduction factor; certification; composite factor
• 5703-25-47 Tax reduction factor; allocating taxes collected from each tax levy
• 5703-25-48 Tax reduction factor; estimated factors; correcting errors
• 5703-25-49 Tax reduction factor; emergency school levy phase-in
• 5703-25-55 Real estate assessment fund; expenditures; allowable; disallowable; procedures
• 5703-25-56 Real estate assessment fund; competitive bidding requirement

Chapter 5703 — 27 — Providing Municipal Income Tax Information

• 5703-27-01 Providing municipal income tax information

Chapter 5703 — 29 — Commercial Activity Tax

• 5703-29-02 Application of common owners and joint ventures
• 5703-29-03 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
• 5703-29-08 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
• 5703-29-13 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

Chapter 5703 — 30 — Sports Gaming Proprietor as a Taxpayer

• 5703-30-01 Definition of a taxpayer

Chapter 5703 — 31 — Accessing Confidential Personal Information

• 5703-31-01 Definitions
• 5703-31-02 Procedures for accessing confidential personal information
• 5703-31-03 Restricting and logging access to confidential personal information in computerized personal information systems
• 5703-31-04 Confidentiality statutes
• 5703-31-05 Valid reasons for accessing confidential personal information

Chapter 5703 — 33 — Financial Institutions Tax

• 5703-33-01 Electronic filing of annual or estimated tax reports and tax payments
• 5703-33-02 Captive finance companies
• 5703-33-03 Notification of change in ownership or applicability of chapter
• 5703-33-04 Pawn shops and pawnbrokers
• 5703-33-05 Reporting of total equity capital
• 5703-33-06 General situsing provision

Chapter 5703 — 35 — Severance Tax

• 5703-35-01 Severance tax severers and owners must file and pay electronically

Chapter 5703 — 37 — Motor Fuel Supplier Tax

• 5703-37-01 Records retention policy
• 5703-37-02 Sampling
• 5703-37-03 Supplier must file and pay electronically

Chapter 5703 — 39 — Replacement Tire Fee Returns

• 5703-39-01 Replacement tire fee returns and payments to be made electronically

Chapter 5703 — 41 — Filing of Tax Returns

• 5703-41-01 Filing of returns and payments by electronic means
• 5703-41-02 Joint economic development zones and joint economic development districts
• 5703-41-03 Change in taxable year and declaration of estimated taxes for short taxable years

Chapter 5703 — 43 — Adult Use Cannabis Tax

• 5703-43-01 Definitions
• 5703-43-02 Licensing
• 5703-43-03 Exchange of information
• 5703-43-04 Electronic filing and payment
• 5703-43-06 Refunds
• 5703-43-07 Assessments
• 5703-43-08 Liability of unpaid taxes
• 5703-43-09 Recordkeeping
• 5703-43-10 Penalties
• 5703-43-11 Tax administration
• 5703-43-12 Enforcement