Legal Resources - Tax Rules

Tax Rules

This section of our Web site includes information on the current and proposed rules of the Department of Taxation, found in chapter 5703 of the Ohio Administrative Code.

Key rule resources

  • Regulatory reform —The regulatory reform Web site allows interested parties to comment on proposed rule changes.
  • Register of Ohio — The Register is a publication of the Legislative Service Commission that provides public notice and information about state agency rule-making proceedings.
  • Joint Committee on Agency Rule Review (JCARR) — This legislative committee reviews administrative rules before they become effective.
  • Final rules — A complete list of the Department of Taxation's rules, as compiled by the department, is found here.
  • Ohio Administrative Code — The Ohio Administrative Code, as compiled by Lawriter LLC at the direction of the Legislative Service Commission, is found here.

Proposed Rules

As part of the Department’s five-year rule review, the Department proposes the following changes:

Sales Tax Division seeks comments on Proposed Sales Tax Rule:

Click here for proposed Rules Alert Message.  All comments regarding the proposed rules may be sent to Laura Stanley, Division Counsel, Sales and Use Taxes, at laura.stanley@tax.state.oh.us by October 10th, 2016.

Excise & Energy Tax Division seeks comments on Proposed Motor Fuel Electronic Filing Rules:

All comments regarding this rule should be sent to Keven Kuhns, Division Counsel, Excise & Energy Tax Division, at keven.kuhns@tax.state.oh.us by September 22, 2016.

The Department seeks comments on proposed changes to the following General Rules:

Click here for proposed Rules Alert Message.  All comments regarding this rule should be sent to Sarah Wise, Division Counsel, at sarah.wise@tax.state.oh.us by September 28, 2016.

Commercial Activity Tax seeks comments on Proposed Rule Changes.

Click here for proposed Rules Alert Message. All comments regarding the proposed rules may be sent to Benjamin Waterman, Division Counsel, Commercial Activity Tax Division, at Benjamin.Waterman@tax.state.oh.us . Comment period ends May 12, 2016.

Common Sense Initiative

The Common Sense Initiative was established by Executive Order 2011-01K and placed within the Office of the Lieutenant Governor. Under the CSI, state agencies, including the Ohio Department of Taxation, are required to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB 2 of the 129th General Assembly), and provide an opportunity for the affected public to provide input on the rules. 

In this section you will find proposed rules, business impact assessments and any additional documentation:

The Excise and Energy Tax Division seeks comment on the following proposed Rule:

Click here for proposed Rules Alert Message. Click here for Business Impact Analysis. All comments regarding this rule should be sent to Keven Kuhns, Division Counsel, Excise & Energy Tax Division, at keven.kuhns@tax.state.oh.us by October 1, 2016.

Commercial Activity Tax seeks comments on Proposed Rule Changes.

Click here for proposed Rules Alert Message. Click here for Business Impact Analysis filed with CSI.  All comments regarding the proposed rules may be sent to Benjamin Waterman, Division Counsel, Commercial Activity Tax Division, atBenjamin.Waterman@tax.state.oh.us . Comment period ends August 19, 2016.

The Department seeks comments on the Proposed General Rule Change:

Click here for proposed Rules Alert Message. Click here for Business Impact Analysis filed with CSI. All comments regarding the proposed rules may be sent to Robert Koenig, Attorney, Tax Appeals Division, at Robert.Koenig@tax.state.oh.us . Comment period ends August 19, 2016.

Sales and Use Tax seeks comments on Proposed Rule Changes:

Click here for proposed Rules Alert Message. Click here for Business Impact Analysis filed with CSI.  All comments regarding the proposed rules may be sent to Laura Stanley, Division Counsel, Sales and Use Taxes, at laura.stanley@tax.state.oh.us by August 5th, 2016.

Joint Committee on Agency Rule Review

The Department of Taxation files rule proposals with the Joint Committee on Agency Rule Review (JCARR) to begin the legislature's rule-review process. Generally, 41-65 days after the original file date, JCARR schedules the Department of Taxation to appear before a meeting concerning the rule proposal.

In this section you will find rules currently under the review of the Joint Committee on Agency Rule Review:

Personal Income Tax:

Click here for proposed Rules Alert Message. 

General provisions

Click here for proposed Rules Alert Message.

Excise & Energy Tax seeks comments on Proposed Rule Changes.

Click here for Business Impact Analysis filed with CSI (comment period ends July 18, 2016).

The Business Tax Division seeks comments on a Proposed New Rule:

Click here for proposed Rules Alert Message. Click here for Business Impact Analysis filed with CSI.

Excise Tax Division seeks comments on Proposed Cigarette Tax Changes:

Rule Number

Proposed Change

5703-15-06

Revised

5703-15-07

Rescind

5703-15-08

Revised

5703-15-09

No Change

Click here for proposed Rules Alert Message. Click here for Business Impact Analysis filed with CSI.