Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-26 - Sourcing ancillary services and internet access
Universal Citation: OH Admin Code 5703-9-26
Current through all regulations passed and filed through September 16, 2024
(A) As used in this rule:
(1) "Ancillary service" has the same meaning
as in division (AA)(AA)(2) of section
5739.01 of the Revised Code.
(2) "Internet access service" means a type of
electronic information service, as that term is defined in division (Y)(1)(c)
of section 5739.01 of the Revised Code,
wherein the consumer of the service is granted access to the service provider's
computer equipment for the purpose of connecting to the Internet for the
purpose of accessing content, information or other services offered over the
Internet.
(3) "Place of primary
use" has the same meaning as in division (A)(6) of section
5739.034 of the Revised
Code.
(B) A sale of ancillary service shall be sourced to the consumer's place of primary use.
A sale of Internet access service shall be sourced to the consumer's place of primary use.
(C) For purposes of section 5739.034 of the Revised Code:
(1) "Communications channel" means a physical
or virtual path of communications over which signals are transmitted between or
among customer channel termination points.
(2) "Customer channel termination point"
means the location where the customer either inputs or receives the
communications.
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