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

Motor Fuel Tax Seeks Comments on Proposed Rule Changes

Motor Fuel Tax proposes the following rule changes:

  • 5703-11-04—This rule is revised to specify that all motor fuel tax returns and reports must be filed and paid electronically through the Ohio Business Gateway or through an electronic filing and payment system which will be accessible from the Department’s webpage.

All comments regarding the proposed rule change should be sent to Keven Kuhns, Division Counsel, Excise & Energy Tax Division, at keven.kuhns@tax.state.oh.us by February 27, 2015.

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:

Highway Use
Click here for the Proposed Rule Alert Message
Click here for the Business Impact Analysis filed with CSI (Comment period ends February 20, 2015)

Excise and Energy Tax
Click here for the Proposed Rule Alert Message
Click here for the Business Impact Analysis filed with CSI (Comment period CLOSED)

As part of the Department’s five-year rule review process, the Excise & Energy Tax Division proposes the following rule changes:

Rule Number - Proposed Change
5703-15-02  - Revised to correct citations to the Ohio Rev. Code.
5703-15-03  - Revised to remove references to meter impression and unutilized portions of this rule.
5703-15-04  - Revised to remove references to meter impressions and the Treasurer of State.
5703-15-05  - Revised to remove references to meter impressions.

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:

Motor Vehicle Fuel Tax
Click here for the Proposed Rule Alert Message
Click here for the Business Impact Analysis filed with CSI (Comment period CLOSED)

Horseracing Tax
Click here for the Proposed Rule Alert Message
Click here for the Business Impact Analysis filed with CSI (Comment period closed)

  • 5703-23-01 —Filing and payment of horseracing tax.