us-oh/regs
Ohio Admin. Code § 5703-9-26
Sourcing ancillary services and internet access
# (A)
As used in this rule:
# (1)
"Ancillary service" has the same meaning as in division (AA)(2) of section 5739.01 of the Revised Code.
# (2)
"Internet access service" means a type of electronic information service, as that term is defined in division (Y)(1)(c) of section 5739.01 of the Revised Code, wherein the consumer of the service is granted access to the service provider's computer equipment for the purpose of connecting to the Internet for the purpose of accessing content, information or other services offered over the Internet.
# (3)
"Place of primary use" has the same meaning as in division (A)(6) of section 5739.034 of the Revised Code.
# (B)
A sale of ancillary service shall be sourced to the consumer's place of primary use.
# (C)
For purposes of section 5739.034 of the Revised Code:
# (1)
"Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.
# (2)
"Customer channel termination point" means the location where the customer either inputs or receives the communications.
Last updated December 5, 2022 at 8:25 AM
Source: view the official text
In this chapter (40 sections)
- 5703-9-05 · Transactions where tangible personal property is or is to…
- 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…
- 5703-9-10 · Motor vehicles, off-highway motorcycles, and all-purpose…
- 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…
- 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…
- 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…
- 5703-9-24 · Household good movers engaged in highway transportation for…
- 5703-9-25 · Watercraft, outboard motors, and personal watercraft; tax…
- 5703-9-26 · Sourcing ancillary services and internet access
- 5703-9-27 · Sale of food to students by public, private and parochial…
- 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…
- 5703-9-36 · Sales and use tax, negative equity in motor vehicle sales…
- 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…