us-oh/regs
Ohio Admin. Code § 5703-9-29
Outdoor advertising concerns
Official textcodes.ohio.govlast amended
Persons engaged in the business of furnishing space on poster panels, situated on real property owned or leased by them, for the purpose of displaying advertisements to the general public, are not vendors and the charges collected by them are not subject to the tax imposed by section 5739.02 of the Revised Code. The tax shall apply on all sales of tangible personal property to such persons for use or consumption in furnishing such service.
Last updated November 15, 2023 at 2:06 PM
Source: view the official text
In this chapter (40 sections)
- 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…
- 5703-9-46 · Sales and use taxes: automatic data processing, computer…
- 5703-9-48 · Sales tax; purchases made with food stamp coupons
- 5703-9-49 · Corporate officer liability