Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-53 - Rate changes; application of effective date to services
Universal Citation: OH Admin Code 5703-9-53
Current through all regulations passed and filed through September 16, 2024
(A) The effective date of any sales or use tax rate change shall apply to sales of services with a billing period starting before and ending after the statutory effective date as follows:
(1) For a rate increase, the new
rate shall apply to the first billing period starting on or after the effective
date.
(2) For a rate decrease, the
new rate shall apply to bills rendered on or after the effective
date.
(B) The provisions of this rule do not apply to any rate change effective prior to the effective date of this rule.
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