Ohio Administrative Code|Chapter 5703-9 | Sales and Use Tax

Rule 5703-9-02 | Maintenance of records.

Rule 5703-9-03 | Sales and use tax; exemption certificate forms.

Rule 5703-9-04 | Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale.

Rule 5703-9-05 | Transactions where tangible personal property is or is to be stored.

Rule 5703-9-06 | Imposition of tax on transportation services.

Rule 5703-9-07 | Application for refund of sales and use taxes.

Rule 5703-9-08 | Sales and use tax; authority to predetermine (prepay) or prearrange sales tax.

Rule 5703-9-10 | Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title.

Rule 5703-9-11 | Returned merchandise and rejected services.

Rule 5703-9-12 | Exchanged merchandise.

Rule 5703-9-13 | Sales and use tax; reporting periods.

Rule 5703-9-14 | Sales and use tax; construction contracts; exemption certificates.

Rule 5703-9-15 | Sales and use tax; coupons, coupon books, and gift cards.

Rule 5703-9-16 | Affiliated group.

Rule 5703-9-17 | Conditional sales.

Rule 5703-9-18 | Definition of subscriber for satellite broadcasting service.

Rule 5703-9-19 | Installment and credit sales.

Rule 5703-9-20 | Sales and use tax; production or fabrication of tangible personal property.

Rule 5703-9-21 | Sales and use tax; manufacturing.

Rule 5703-9-22 | Personalty used or consumed directly in mining.

Rule 5703-9-23 | Exemption for tangible personal property used or consumed in farming, agriculture, horticulture or floriculture.

Rule 5703-9-24 | Household good movers engaged in highway transportation for hire.

Rule 5703-9-25 | Watercraft, outboard motors, and personal watercraft; tax payment or exemption claim required for certificate of title; remittance of tax by clerk of courts.

Rule 5703-9-26 | Sourcing ancillary services and internet access.

Rule 5703-9-27 | Sale of food to students by public, private and parochial schools, colleges and universities.

Rule 5703-9-28 | Sales and use tax: newspapers and magazines.

Rule 5703-9-29 | Outdoor advertising concerns.

Rule 5703-9-30 | Auctions and auctioneers.

Rule 5703-9-31 | Florists.

Rule 5703-9-32 | Sales and use tax: funeral transactions.

Rule 5703-9-33 | Photographers.

Rule 5703-9-34 | Sign manufacturers, sign painters and sales agents.

Rule 5703-9-35 | Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations.

Rule 5703-9-36 | Sales and use tax, negative equity in motor vehicle sales and leases.

Rule 5703-9-37 | Sales and use tax: tire retreading and repairs.

Rule 5703-9-38 | Photocopying and blue prints.

Rule 5703-9-39 | Interstate commerce.

Rule 5703-9-40 | Sales of personalty belonging to another.

Rule 5703-9-41 | Person engaged in advertising field.

Rule 5703-9-42 | Installation or sale of septic tanks.

Rule 5703-9-43 | Books, manuals, bulletins, lists or similar materials.

Rule 5703-9-44 | Bad debts.

Rule 5703-9-45 | Sales; alleged exempt sales; submission of additional evidence.

Rule 5703-9-46 | Sales and use taxes: automatic data processing, computer services, and electronic information services.

Rule 5703-9-48 | Sales tax; purchases made with food stamp coupons.

Rule 5703-9-49 | Corporate officer liability.

Rule 5703-9-50 | Registration using central registration system.

Rule 5703-9-51 | County and transit authority rates and boundary database.

Rule 5703-9-52 | Delivery charges.

Rule 5703-9-53 | Rate changes; application of effective date to services.

Rule 5703-9-54 | Taxability matrix.

Rule 5703-9-55 | Sales and use tax, change in state tax rate.

Rule 5703-9-56 | Streamlined sales and use tax - review and approval of certified automated system software and liability relief.

Rule 5703-9-57 | Relief from liability for certified service providers where the consumer claims exemption.

Rule 5703-9-58 | Sales and use tax, relief of liability for purchasers.

Rule 5703-9-59 | Sales and use tax, transactions involving optional computer software maintenance contracts.

Rule 5703-9-60 | Consumer's use tax amnesty payment plan.

Rule 5703-9-61 | Electronic filing and payment of "Consumer's Use Tax".

Rule 5703-9-62 | Physical Fitness Facilities.