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

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

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 June 7, 2016.

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

Personal Income Tax seeks comments on Proposed Rule Changes.

Click here for proposed Rules Alert Message. All comments regarding the proposed rules may be sent to Matthew Dodovich, Division Counsel, Personal Income Tax Division, at Matthew.Dodovich@tax.state.oh.us . Comment period ends May 12, 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.

The Department seeks comments on the Proposed General Rule Change:

Click here for proposed Rules Alert Message. 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 May 12, 2016.

Excise & Energy Tax seeks comments on Proposed Rule Changes.

Click here for proposed Rules Alert Message. All comments regarding the proposed rules may be sent to Keven Kuhns, Division Counsel, Excise & Energy Tax Division, at Keven.Kuhns@tax.state.oh.us. Comment period ends February 12, 2016.

Sales and Use Tax seeks comments on Proposed Rule Changes:

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 April 29, 2016.
Tax Equalization seeks comment on Proposed Rule Changes:

Click here for proposed Rules Alert Message. All comments regarding the proposed rules may be sent to Matt Hollis, Division Counsel, Division of Tax Equalization, at matthew.hollis@tax.state.oh.us by April 29, 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:

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: