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Ohio Admin. Code § 5703-9-37

Sales and use tax: tire retreading and repairs

Official textcodes.ohio.govlast amended

# (A)

Persons engaged in the business of retreading, recapping, or relugging of tires for consideration are deemed to be producing tangible personal property for sale by processing, as defined in rule 5703-9-20 of the Administrative Code. The taxability of tools and equipment purchased by such persons will be determined under the provisions of rule 5703-9-21 of the Administrative Code.

With respect to sales of retreated, recapped, or relugged tires, the full amount charged to the consumer, including materials and labor, is the price subject to the sales tax, regardless of the manner in which the consumer is billed for such charges.

# (B)

Persons engaged in performing tire repairs for consideration are engaged in making sales of a service subject to sales tax. The full amount charged to the consumer, including materials and labor, is the price subject to sales tax.

Last updated November 15, 2023 at 2:13 PM

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In this chapter (40 sections)
  1. 5703-9-17 · Conditional sales
  2. 5703-9-18 · Definition of subscriber for satellite broadcasting service
  3. 5703-9-19 · Installment and credit sales
  4. 5703-9-20 · Sales and use tax; production or fabrication of tangible…
  5. 5703-9-21 · Sales and use tax; manufacturing
  6. 5703-9-22 · Personalty used or consumed directly in mining
  7. 5703-9-23 · Exemption for tangible personal property used or consumed…
  8. 5703-9-24 · Household good movers engaged in highway transportation for…
  9. 5703-9-25 · Watercraft, outboard motors, and personal watercraft; tax…
  10. 5703-9-26 · Sourcing ancillary services and internet access
  11. 5703-9-27 · Sale of food to students by public, private and parochial…
  12. 5703-9-28 · Sales and use tax: newspapers and magazines
  13. 5703-9-29 · Outdoor advertising concerns
  14. 5703-9-30 · Auctions and auctioneers
  15. 5703-9-31 · Florists
  16. 5703-9-32 · Sales and use tax: funeral transactions
  17. 5703-9-33 · Photographers
  18. 5703-9-34 · Sign manufacturers, sign painters and sales agents
  19. 5703-9-35 · Purchases, as a liquidator of closed institutions, by…
  20. 5703-9-36 · Sales and use tax, negative equity in motor vehicle sales…
  21. 5703-9-37 · Sales and use tax: tire retreading and repairs
  22. 5703-9-38 · Photocopying and blue prints
  23. 5703-9-39 · Interstate commerce
  24. 5703-9-40 · Sales of personalty belonging to another
  25. 5703-9-41 · Person engaged in advertising field
  26. 5703-9-42 · Installation or sale of septic tanks
  27. 5703-9-43 · Books, manuals, bulletins, lists or similar materials
  28. 5703-9-44 · Bad debts
  29. 5703-9-45 · Sales; alleged exempt sales; submission of additional…
  30. 5703-9-46 · Sales and use taxes: automatic data processing, computer…
  31. 5703-9-48 · Sales tax; purchases made with food stamp coupons
  32. 5703-9-49 · Corporate officer liability
  33. 5703-9-50 · Registration using central registration system
  34. 5703-9-51 · County and transit authority rates and boundary database
  35. 5703-9-52 · Delivery charges
  36. 5703-9-53 · Rate changes; application of effective date to services
  37. 5703-9-54 · Taxability matrix
  38. 5703-9-55 · Sales and use tax, change in state tax rate
  39. 5703-9-56 · Streamlined sales and use tax - review and approval of…
  40. 5703-9-57 · Relief from liability for certified service providers where…
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