us-oh/regs
Ohio Admin. Code § 5703-9-40
Sales of personalty belonging to another
Persons engaged in the business of selling tangible personal property who are authorized, engaged or employed to sell tangible personal property belonging to another are the vendors of such tangible personal property and will be responsible for the proper collection and remittance of the sales tax with respect to such sales.
Persons engaged in the business of selling tangible personal property includes persons who hold themselves out to the public as conducting a business regardless of whether the merchandise sold is owned by them or by other persons who have authorized, engaged or employed them to sell tangible personal property, e.g. consignment sales.
Last updated January 8, 2024 at 8:37 AM
Source: view the official text
In this chapter (40 sections)
- 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…
- 5703-9-61 · Electronic filing and payment of "Consumer's Use Tax"