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

Division of Tax Equalization

Click here for the Proposed Rules Alert Message (Comment period ends May 30, 2014)

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 an 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:

Income Tax
Click here for the Proposed Rules Alert Message
Click here for the Business Impact Analysis filed with CSI (Comment period ends July 1, 2014)

Click here for the Proposed Rules Alert Message
Click here for the Business Impact Analysis filed with CSI (Comment Period ends July 18, 2014)

  • 5703-7-20—Electronic software providers; approval and suspension.

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:

Property Tax
Click here for Proposed Rules Alert Message
Click here for the Business Impact Analysis filed with CSI (Comment period Closed)

  • 5703-3-03—Filing of balance sheets
  • 5703-3-04—Dates for listing taxable personal property
  • 5703-3-05—Consolidated returns by corporations and joint returns by husband and wife

Sales & Use Tax
Click here for Proposed Rules Alerts Message
Click here for the Business Impact Analysis filed with CSI (Comment period ends March 7, 2014)

  • 5703-9-01—Vendor's License Requirements
  • 5703-9-02—Maintenance of Records
  • 5703-9-03—Sales and Use Tax; Exemption Certificate Forms
  • 5703-9-04—Use Tax; Taxable Use of Tangible Personal Property manufactured for sale or purchased for resale
  • 5703-9-05—Transactions Where Tangible Personal Property is or is to be stored
  • 5703-9-11—Returned merchandise and rejected services
  • 5703-9-12—Exchanged merchandise