Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-43 - Adult Use Cannabis Tax
Section 5703-43-01 - Definitions
Universal Citation: OH Admin Code 5703-43-01
Current through all regulations passed and filed through September 16, 2024
(A) Any term used in this chapter and Chapter 3780. of the Revised Code for purposes of tax administration that is not otherwise defined has the same meaning as when used in a comparable context in Chapter 5739. of the Revised Code relating to sales and use taxes unless a different meaning is clearly indicated.
(B) "Taxpayer" means an adult use dispensary that is registered for an adult use cannabis tax account by the tax commissioner.
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