Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-52 - Delivery charges
Universal Citation: OH Admin Code 5703-9-52
Current through all regulations passed and filed through September 16, 2024
(A)
(1)
Charges b y the vendor or seller for preparation and delivery to a location
designated by the consumer of taxable tangible personal property or of a
taxable service, including charges for transportation, shipping, postage,
handling, crating, and packing, are defined as part of the price for
determining the tax.
(2) Charges
paid by a customer to a delivery company, and not imposed or collected by the
vendor or seller of the delivered property or service, are not subject to sales
or use tax.
(B) A vendor or seller should allocate the delivery charge in any shipment to a consumer that includes separately stated taxable and exempt property by using either of the following ratios:
(1) The ratio of the
total sales prices of all taxable property in the shipment to the total sales
prices of all property in the shipment, or
(2) The ratio of the total weight of the
taxable property in the shipment to the total weight of all property in the
shipment.
(C)
(1) When a vendor or seller allocates a
delivery charge as provided in paragraph (B) of this rule, the vendor or seller
must tax the portion of the delivery charge allocated to the taxable property
but not the portion allocated to the exempt property.
(2) If a vendor or seller does not allocate
the delivery charge in any transaction as described in paragraph (B) of this
rule, and any portion of the transaction is taxable, the vendor or seller must
charge tax on the entire delivery charge for the shipment.
(D) In any case where a vendor or seller allocates a delivery charge in accordance with paragraph (B)(1) or (B)(2) of this rule, no refund shall be allowed based on an objection to the method of allocation chosen.
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