us-oh/regs
Ohio Admin. Code § 5703-9-61
Electronic filing and payment of "Consumer's Use Tax"
Official textcodes.ohio.govlast amended
# (A)
Every person required to file a return pursuant to division (B) of section 5741.12 of the Revised Code shall file the return electronically using the Ohio business gateway, as defined in section 718.01 of the Revised Code or any other electronic means prescribed by the commissioner.
# (B)
The electronic returns required by this rule shall be filed as required by sections 5741.12 and 5741.121 of the Revised Code.
# (C)
Payment of the tax shown due on the return shall be made electronically or in another manner approved by the commissioner.
Last updated October 7, 2024 at 1:30 PM
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