Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-38 - Photocopying and blue prints
A person engaged in producing by photocopying, blueprinting, ozaliding, and other similar processes, copies of documents, drawings, photographs, prints, and like items, and transferring the copies so produced for a price charged to customers, is a vendor. Such transfers meet the statutory definition of "sale" and constitute "selling." Hence, a person engaged in the business of making such sales at retail must procure a vendor's license and collect the proper amount of tax with respect to each transaction or obtain from the consumer a properly executed certificate of exemption in the event the tax does not apply.
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:
3/16/55
