us-oh/regs
Ohio Admin. Code § 5703-9-39
Interstate commerce
Official textcodes.ohio.govlast amended
When tangible personal property is sold within the state and the vendor is obligated to deliver it to a point outside of the state, or to deliver it to a carrier or to the mails for transportation to a point outside of the state, the Ohio sales tax does not apply. However, where tangible personal property pursuant to a sale is delivered in this state to the buyer or to an agent of his other than an interstate carrier the retail sales tax applies notwithstanding that the buyer may subsequently transport the property out of the state.
Last updated November 15, 2023 at 2:13 PM
Source: view the official text
In this chapter (40 sections)
- 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
- 5703-9-56 · Streamlined sales and use tax - review and approval of…
- 5703-9-57 · Relief from liability for certified service providers where…
- 5703-9-58 · Sales and use tax, relief of liability for purchasers
- 5703-9-59 · Sales and use tax, transactions involving optional computer…