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(A)
(1) Charges by 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.
Feb 09, 2006
Bankruptcy
Delaware County
Delaware County, OH
(CV) CIVIL COMMON PLEAS
@ @ ay IN THE COURT OF COMMON PLEAS, DELAWARE COUNTY, OHIO Quillin Real Estate Investments, Ltd. 4635 Aberdeen Avenue Dublin, Ohio 43016 Plaintiff, Perfect World Marysville, LLC : 3982 Powell Road, Suite 307 : \ 0 a AOS Powell, Ohio 43065 Defendant, : Case No. 06-CVH-02-109 Charles Russell White : 8630 Albury Court : JUDGE EVERETT H. KRUEGER Powell, Ohio 43065 : Defendant, Dana White 8630 Albury Court Powell, Ohio 43065 Defendant, : HOSE AA <2 00082727072, Andrew Robert Williams : wOEN …
Delaware County, OH
Feb 01, 2007
(CV) CIVIL COMMON PLEAS
Franklin County Ohio Clerk of Courts of the Common Pleas- 2019 Dec 10 2:54 PM-19CV007408 OE961 - L9 IN THE COURT OF COMMON PLEAS FRANKLIN COUNTY, OHIO Zeller-401 FX TIC LLC 401 North Michigan Avenue Suite 1300A Chicago, Ulinois 60611, ef ai, Appellants, CASE NO. 19-CV 007…
ifort AFILED 5 court OF COMMON PLERS . aang AUG 42 matt 3 ee whe Oe 0 Gin cat CS. QO ATTENTION: Section 5703. 02 of the Revised Code provides that if a Praecipe is for the recovery of money only, it must state the amount for which judgment is asked. PRAECIPE Section 2703.02 R.C. Wells Fargo Bank N.A., as Trustee COURT OF COMMON PLEAS for Citigroup Mortgage Loan Trust, MONTGOMERY COUNTY, OHIO Series 2005-OPT4, Asset Backed Pass-Through Certificates CASE NO.: 05-9774 Plainti…
Dec 30, 2005
CLOSED
Montgomery County, OH
Aug 12, 2009
MORTGAGE FORECLOSURE
DANIEL M. HORRIGAN 2012 FEB 21 PH I2: 37 SUMMIT COUNTY IN THE COURT OF COMMON PLEAS CLERK OF COURTS GENERAL DIVISION SUMMIT COUNTY, OHIO LUCIAS... THE SALON ON MAIN, INC) Case No. 2010 12 CV 7987 ) Plaintiff, ) JUDGE TAMMY O’BRIEN v. ) ) SERENA BENDYCKI ) DEFENDANT’S NOTICE ) REQUESTING COURT ) TOTAKE JUDICIAL NOTICE Defendant. ) UNDER CIVIL R. 44.1 ) To: Lucia’s the Salon on Main, Inc., by and through its counsel. In accordance with Civ. R. 44.1 notice is given that on February 29, 20…
Dec 02, 2010
Summit County, OH
Feb 21, 2012
OTHER CIVIL
TAMMY O'BRIEN
ELECTRONICALLY FILED COURT OF COMMON PLEAS Wednesday, February 22, 2012 12:21:59 PM CASE NUMBER: 2011 CV 08937 Docket ID: 16931…
Montgomery County, OH
Feb 22, 2012
ADMINISTRATIVE APPEAL
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