Archive of Superseded Information Releases

The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY. For the most current Information Releases, please refer to the main "Information Releases - Current Releases" index.

Information Releases are listed by date. 

General Information Releases

Automated Compliance Program Penalties

   June 2006

 

Commercial Activity Tax (CAT)

Information Releases in this section are listed by number as a convenience to locate information quickly about this new tax.

Commercial Activity Tax: Comercial Activity Tax Credits, Explained

CAT 2007-03

Commercial Activity Tax: Pre-Income Tax Trusts, Explained with Revocation Procedures (Revised March 2007 and May 2007)

CAT 2007-02

Commercial Activity Tax: Pre-Income Tax Trusts, Explained with Revocation Procedures (Revised March 2007)

CAT 2007-02

Commercial Activity Tax: Pre-Income Tax Trusts, Explained with Revocation Procedures

CAT 2007-02

Commercial Activity Tax: Changes in Ownership

CAT 2006-10

Commercial Activity Tax: Changes in Ownership

CAT 2006-10

Commercial Activity Tax: Records Retention Requirements

CAT 2006-09

Commercial Activity Tax: Records Retention Requirements

CAT 2006-09

Commercial Activity Tax: Situsing Receipts from Periodic Payments for Mobile Property

CAT 2006-08

Commercial Activity Tax: Situsing Receipts from Periodic Payments for Mobile Property

CAT 2006-08

Commercial Activity Tax: Qualified Distribution Centers

CAT 2006-07

Highway Transportation Services: Bright-Line Presence and Situsing - (Revised May 2006)

  CAT 2006-05

Highway Transportation Services: Bright-Line Presence and Situsing

       CAT 2006-05

Commercial Activity Tax Cash Discounts, Defined - (Revised June 2006)

    CAT 2006-04

Commercial Activity Tax Cash Discounts, Defined - (Revised May 2006)

    CAT 2006-04

Commercial Activity Tax Cash Discounts, Defined

    CAT 2006-04

Commercial Activity Tax Definition of "Agent" (Revised November 2007)

CAT 2006-03

Commercial Activity Tax Definition of "Agent" (Revised July 2006 and October 2006)

CAT 2006-03

Commercial Activity Tax Definition of "Agent"

CAT 2006-03

Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax

CAT 2006-01

Commercial Activity Tax: Nonprofits (Revised )

CAT 2005-14

Commercial Activity Tax: IRC Section 1221 and 1231 Assets Excluded from Gross Receipts (Revised February 2006)

CAT 2005-08

Commercial Activity Tax: Situsing Rules for Certain Services (Revised October 2006) (PDF)

CAT 2005-06

Commercial Activity Tax: Situsing Rules for Certain Services (Revised April 2006) (PDF)

CAT 2005-06

 

Ohio Income Tax - Individual

Personal Income Tax: Nonresident Married Filing Jointly

  Sept. 2006 

Newly-enacted law preempting state income taxation of retirement plan income March 11, 1996

 

Property Taxes - Real and Personal

Classification of Certain Business Assets as Real or Personal Property

  September 2007 

Classification of Certain Business Assets as Real or Personal Property (Draft)

  July 2007 

 

Sales Tax
Information Releases in this section are listed alphabetically by title to assist in locating a particular subject area quickly.

Delivery Sourcing - Delay in Sourcing of Delivery Sales February 2007
Employment Service (Issued September 1993; Revised October 1993, December 2000, and May 2006)  May 2006 
Employment Service Update following the Bellemar Parts decision May 15, 2000
Excise Taxes - "Price" for Calculating Sales or Use Tax March 1995
Federal Luxury Tax (Tax Expired January 1, 2003) January 2002
Food Definition Change May 2004
Funeral Transactions October 2006
Landscaping, Lawn Care Services, and Snow Removal (Revised January 2004) January 2004
Notice on Sourcing May 5, 2003
Portable Grain Bins,  Field Tile,  Livestock Structures, and Horticulture Structures April 2002
Printed Materials, Certain November 1996
Sourcing Law Change Updated (UPDATED June 2005) August 2004
Vendor Compensation (Issued April 2005; Revised July 2005) August 2004