Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-35 - Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations
Universal Citation: OH Admin Code 5703-9-35
Current through all regulations passed and filed through September 16, 2024
Sales of tangible personal property to the superintendent of insurance of Ohio, the superintendent of financial institutions and the superintendent of building and loan associations of Ohio, in their capacities as liquidators of closed institutions under their respective jurisdictions, are not sales to the state or any of its political subdivisions within the meaning of division (B)(1) of section 5739.02 of the Revised Code and are subject to the tax.
Effective: 9/23/2017
Five Year
Review (FYR) Dates: 7/3/2017 and
09/23/2022
Promulgated
Under: 119
Statutory Authority: 5703.05
Rule Amplifies:
5739.02
Prior Effective Dates:
1/1/62
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