us-oh/regs
Ohio Admin. Code § 5703-9-43
Books, manuals, bulletins, lists or similar materials
Transactions which involve the transfer, for a consideration, of title or possession of books, manuals, bulletins, lists or similar materials providing current information or data on a particular subject which are furnished and/or supplemented on a continuing basis pursuant to a contract are sales.
Books include but are not limited to textbooks, dictionaries, bound volumes of all kinds, instruction books or booklets, and loose-leaf information services such as tax information services, labor information services, credit or financial information services. Printed materials which may supplement, explain, amend, revise, or otherwise alter, expand, or render current a book previously issued (including a so-called supplement or pocket part) are also included. Printed materials includes matter which is mimeographed or multigraphed or duplicated in any other manner.
Last updated January 8, 2024 at 8:38 AM
Source: view the official text
In this chapter (40 sections)
- 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
- 5703-9-64 · Sleeping Accommodations and Transient Guests