us-oh/regs
Ohio Admin. Code § 5703-9-35
Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations
Official textcodes.ohio.govlast amended
Sales of tangible personal property to the superintendent of insurance of Ohio, the superintendent of financial institutions and the superintendent of building and loan associations of Ohio, in their capacities as liquidators of closed institutions under their respective jurisdictions, are not sales to the state or any of its political subdivisions within the meaning of division (B)(1) of section 5739.02 of the Revised Code and are subject to the tax.
Last updated November 15, 2023 at 2:09 PM
Source: view the official text
In this chapter (40 sections)
- 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
- 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