Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-29 - Outdoor advertising concerns
Universal Citation: OH Admin Code 5703-9-29
Current through all regulations passed and filed through September 16, 2024
Persons engaged in the business of furnishing space on poster panels, situated on real property owned or leased by them, for the purpose of displaying advertisements to the general public, are not vendors and the charges collected by them are not subject to the tax imposed by section 5739.02 of the Revised Code. The tax shall apply on all sales of tangible personal property to such persons for use or consumption in furnishing such service.
Replaces: TX-15-16
Effective: 12/19/2016
Five Year
Review (FYR) Dates: 09/29/2016 and
12/19/2021
Promulgated
Under: 119.03
Statutory Authority: 5703.05
Rule
Amplifies: 5739.02
Prior Effective Dates:
7-21-61
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