us-oh/regs
Ohio Admin. Code § 5703-9-42
Installation or sale of septic tanks
A person who, upon order of the owner of land or upon order of a building contractor or subcontractor, furnishes a septic tank for a building and delivers it by placing it in an excavation prepared by another, but does not connect the inlet of the tank to the building and the outlet to the leaching bed, is the vendor of the septic tank and is responsible for collection of the sales tax on the sale.
The mere fact that several sections of the tank may be cemented together by the vendor in the excavation, at the time of delivery, does not result in the tank being incorporated into the structure or an improvement to real property at that time, since it is still unavailable for use until connections are completed.
Last updated October 23, 2023 at 9:13 AM
Source: view the official text
In this chapter (40 sections)
- 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"
- 5703-9-62 · Physical Fitness Facilities
- 5703-9-63 · Crude oil and natural gas production