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Ohio Admin. Code § 5703-9-54

Taxability matrix

Official textcodes.ohio.govlast amended

# (A)

In compliance with section 328 of the "Streamlined Sales and Use Tax Agreement," the tax commissioner will provide a taxability matrix as required by the governing board. The entries into the matrix will be provided and maintained in a downloadable database in a format approved by the governing board.

# (B)

A vendor, seller or certified service provider that charged and collected an incorrect amount of sales or use tax resulting from the tax commissioner providing erroneous data in the taxability matrix is not liable for any additional liability that may be owed.

# (C)

The "Streamlined Sales and Use Tax Agreement" means the current version of the "Streamlined Sale and Use Tax Agreement" as approved by the streamlined governing board.

Last updated October 7, 2024 at 1:29 PM

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In this chapter (40 sections)
  1. 5703-9-23 · Exemption for tangible personal property used or consumed…
  2. 5703-9-24 · Household good movers engaged in highway transportation for…
  3. 5703-9-25 · Watercraft, outboard motors, and personal watercraft; tax…
  4. 5703-9-26 · Sourcing ancillary services and internet access
  5. 5703-9-27 · Sale of food to students by public, private and parochial…
  6. 5703-9-28 · Sales and use tax: newspapers and magazines
  7. 5703-9-29 · Outdoor advertising concerns
  8. 5703-9-30 · Auctions and auctioneers
  9. 5703-9-31 · Florists
  10. 5703-9-32 · Sales and use tax: funeral transactions
  11. 5703-9-33 · Photographers
  12. 5703-9-34 · Sign manufacturers, sign painters and sales agents
  13. 5703-9-35 · Purchases, as a liquidator of closed institutions, by…
  14. 5703-9-36 · Sales and use tax, negative equity in motor vehicle sales…
  15. 5703-9-37 · Sales and use tax: tire retreading and repairs
  16. 5703-9-38 · Photocopying and blue prints
  17. 5703-9-39 · Interstate commerce
  18. 5703-9-40 · Sales of personalty belonging to another
  19. 5703-9-41 · Person engaged in advertising field
  20. 5703-9-42 · Installation or sale of septic tanks
  21. 5703-9-43 · Books, manuals, bulletins, lists or similar materials
  22. 5703-9-44 · Bad debts
  23. 5703-9-45 · Sales; alleged exempt sales; submission of additional…
  24. 5703-9-46 · Sales and use taxes: automatic data processing, computer…
  25. 5703-9-48 · Sales tax; purchases made with food stamp coupons
  26. 5703-9-49 · Corporate officer liability
  27. 5703-9-50 · Registration using central registration system
  28. 5703-9-51 · County and transit authority rates and boundary database
  29. 5703-9-52 · Delivery charges
  30. 5703-9-53 · Rate changes; application of effective date to services
  31. 5703-9-54 · Taxability matrix
  32. 5703-9-55 · Sales and use tax, change in state tax rate
  33. 5703-9-56 · Streamlined sales and use tax - review and approval of…
  34. 5703-9-57 · Relief from liability for certified service providers where…
  35. 5703-9-58 · Sales and use tax, relief of liability for purchasers
  36. 5703-9-59 · Sales and use tax, transactions involving optional computer…
  37. 5703-9-61 · Electronic filing and payment of "Consumer's Use Tax"
  38. 5703-9-62 · Physical Fitness Facilities
  39. 5703-9-63 · Crude oil and natural gas production
  40. 5703-9-64 · Sleeping Accommodations and Transient Guests
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