Ohio Administrative Code
Title 122:4 - Economic Development Division
Chapter 122:4-1 - Tax Exemption Application and Criteria
Section 122:4-1-05 - Nonretail position criteria

(A) As used in section 5709.64 of the Revised Code, a nonretail position shall mean the position of one full-time employee whose principal tasks or duties do not include the effecting of transactions wherein one party is obligated to pay the price and the other party is obligated to provide a service or to transfer title to or possession of the item sold, or who is employed at an establishment other than one used primarily for making retail sales.