Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
- Section 5703-9-01 - Vendor's license requirements
- Section 5703-9-02 - Maintenance of records
- Section 5703-9-03 - Sales and use tax; exemption certificate forms
- Section 5703-9-04 - Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale
- Section 5703-9-05 - Transactions where tangible personal property is or is to be stored
- Section 5703-9-06 - Imposition of tax on transportation services
- Section 5703-9-07 - Application for refund of sales and use taxes
- Section 5703-9-08 - Sales and use tax; authority to predetermine (prepay) or prearrange sales tax
- Section 5703-9-09 - Return by vendor operating more than one place of business
- Section 5703-9-10 - Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title
- Section 5703-9-11 - Returned merchandise and rejected services
- Section 5703-9-12 - Exchanged merchandise
- Section 5703-9-13 - Sales and use tax; reporting periods
- Section 5703-9-14 - Sales and use tax; construction contracts; exemption certificates
- Section 5703-9-15 - Sales and use tax; coupons, coupon books, and gift cards
- Section 5703-9-16 - Affiliated group
- Section 5703-9-17 - Conditional sales
- Section 5703-9-18 - Definition of subscriber for satellite broadcasting service
- Section 5703-9-19 - Installment and credit sales
- Section 5703-9-20 - Sales and use tax; production or fabrication of tangible personal property
- Section 5703-9-21 - Sales and use tax; manufacturing
- Section 5703-9-22 - Personalty used or consumed directly in mining
- Section 5703-9-23 - Exemption for tangible personal property used or consumed in farming, agriculture, horticulture or floriculture
- Section 5703-9-24 - Household goods movers engaged in highway transportation for hire
- Section 5703-9-25 - Watercraft, outboard motors, and personal watercraft; tax payment or exemption claim required for certificate of title; remittance of tax by clerk of courts
- Section 5703-9-26 - Sourcing ancillary services and internet access
- Section 5703-9-27 - Sale of food to students by public, private and parochial schools, colleges and universities
- Section 5703-9-28 - Sales and use tax: newspapers and magazines
- Section 5703-9-29 - Outdoor advertising concerns
- Section 5703-9-30 - Auctions and auctioneers
- Section 5703-9-31 - Florists
- Section 5703-9-32 - Sales and use tax: funeral transactions
- Section 5703-9-33 - Photographers
- Section 5703-9-34 - Sign manufacturers, sign painters and sales agents
- Section 5703-9-35 - Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations
- Section 5703-9-36 - Sales and use tax, negative equity in motor vehicle sales and leases
- Section 5703-9-37 - Sales and use tax: tire retreading and repairs
- Section 5703-9-38 - Photocopying and blue prints
- Section 5703-9-39 - Interstate commerce
- Section 5703-9-40 - Sales of personalty belonging to another
- Section 5703-9-41 - Person engaged in advertising field
- Section 5703-9-42 - Installation or sale of septic tanks
- Section 5703-9-43 - Books, manuals, bulletins, lists or similar materials
- Section 5703-9-44 - Bad debts
- Section 5703-9-45 - Sales; alleged exempt sales; submission of additional evidence
- Section 5703-9-46 - Sales and use taxes: automatic data processing, computer services, and electronic information services
- Section 5703-9-47 - Cash register adjustment reimbursement
- Section 5703-9-48 - Sales tax; purchases made with food stamp coupons
- Section 5703-9-49 - Corporate officer liability
- Section 5703-9-50 - Registration using central registration system
- Section 5703-9-51 - County and transit authority rates and boundary database
- Section 5703-9-52 - Delivery charges
- Section 5703-9-53 - Rate changes; application of effective date to services
- Section 5703-9-54 - Taxability matrix
- Section 5703-9-55 - Sales and use tax, change in state tax rate
- Section 5703-9-56 - Streamlined sales and use tax - review and approval of certified automated system software and liability relief
- Section 5703-9-57 - Relief from liability for certified service providers where the consumer claims exemption
- Section 5703-9-58 - Sales and use tax, relief of liability for purchasers
- Section 5703-9-59 - Sales and use tax, transactions involving optional computer software maintenance contracts
- Section 5703-9-60 - Consumer's use tax amnesty payment plan
- Section 5703-9-61 - Electronic filing and payment of "Consumer's Use Tax"
- Section 5703-9-62 - Physical fitness facilities
- Section 5703-9-63 - Crude oil and natural gas production
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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