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Ohio.gov

Ohio Department of Taxation Legal Resources

Tax Commissioner Opinions

Table of Contents

Tax Type Subject Matter Opinion (Year - Number)
Commercial Activity Agent
  Agent
  Agent
  Agent
  Common Owner
  Consolidated Election
  Elected Consolidated Group
  Foreign Trade Zone
  Natural Gas Marketer
  Nonprofit Organization
  Nonprofit Organization
  Nonprofit Organization
     
Corporate Franchise Appreciation After Merger
  Original Cost
  Statute of Limitations
     

Corporate Franchise/

Personal Income

OVCA Credits
  Qualified Settlement Fund
  Qualified Settlement Fund
  Qualified Settlement Fund
     

Employer Withholding

School Districts
     
Personal Property Foreign Trade Zone
  Foreign Trade Zone
  Foreign TradeZone
  Motor Vehicles
  Real or Personal
  Sale or Lease
     
Sales Tax Advertising Material
  Affiliated Group
  Affiliated Group
  Automatic Data Processing
  Cable Television System
  Capitalized
  Charities
  Commercial Kitchen Equipment
  Consumer
  Defibrillator
  Electronic Exemption Certificates
  Electronic Information
  Employment Placement
  Employment Placement
  Floor-Cleaning Equipment
  Food Premises
  Laundering Rental Articles
  Medical Devices
  900 Service
  900 Service
  Nursing Home
  Nutritional Supplements
  Point of Sale Coupon Service
  Price
  Real or Personal
  Real or Personal
  Refinancing Lease
  Sales to Exempt Organizations
  Salvage Vehicles
  Scaffolding
  Services as Things Transformed
  Soft Drink/Food Stamps
  Software
  Software
  Supplying Compressed Air
  Tea
  Total Order Coupons
  Water Treatment
     
Sales/Personal Property Sale or Lease
     
Sales/Use Acquisiton of Data
  Advertising
  Agriculture
  Automatic Data Processing
  Billing and Collection Services
  Casual Sales/Customized Software
  Computer Services
  Defibrillation Units
  Electronic Reports
  Employee Benefit and Human Resource Services
  Fulfillment for Direct Marketer
  Maintenance Contracts
  Medical Records
  Motion Picture Films
  Popcorn Conditioning Bins
  Prescription Drugs
  Property Management
  Public Utility Service
  Public Utility Service
  Publications
  Rebilled Costs
  Resale
  Service Plans
  Service Plans
  Technology Consulting Services
  Vendor/Contruction Contractor
  Vitamins/Advertising/Shipping
  Warranty Repairs