Legal Resources - Tax Rules

Tax Rules

The Ohio Revised Code grants rule-making authority to the Ohio Department of Taxation to adopt new rules. Additionally, the Department may review, amend and rescind current rules. The Department of Taxation posts draft rules here for an initial comment period. Some rules are then submitted to the Common Sense Initiative (CSI) for further review and comment. Finally, draft rules are submitted to the Joint Committee on Agency Rule Review (JCARR) for final review and ultimate publication as updated rules in the Ohio Administrative code. Please see below to track progress of current drat/proposed rules.

Draft Rules

Excise & Energy Tax Division

All comments regarding these rules should be sent to Keven Kuhns, Division Counsel, Excise & Energy Tax Division, at keven.kuhns@tax.state.oh.us

The Excise & Energy Tax Division proposes changes to the following rules due to the repeal of the Ohio tangible personal property tax:

Rule Number

Title

Proposed

5703-3-06

Consolidated returns by incorporated dealers in tangibles.

Repeal

5703-3-07

Returns by fiduciaries on behalf of taxpayer.

Repeal

5703-3-09

Returns by fiduciaries on property of nonresidents.

Repeal

5703-3-10

Tangible personal property tax; true value of depreciable assets; application of true value or 302 computation.

Repeal

5703-3-11

Tangible personal property tax; true value or 302 computation.

Repeal

5703-3-12

Tangible personal property tax; true value; exhaustion method; presumed disposals

Repeal

5703-3-13

Tangible personal property tax; replacement allowance; hotels.

Repeal

5703-3-14

Designation of person to make return of leased property.

Repeal

5703-3-15

Allowances of reserves against accounts receivable.

Repeal

5703-3-16

Computation and assessment of average value of inventories.

Repeal

     

Click here for Rules Alert message.  Comment period ends October 28, 2016.

Accessing Confidential Information

The Department proposes changes to the following rules regarding Confidential Personal Information. All comments regarding these rules should be sent to Kerrie Ryan, Division Counsel and Disclosure Officer at kerrie.ryan@tax.state.oh.us by December 6, 2016.

Rule Number

Rule Title

Proposed Change

5703-31-01

Definitions

No Change

5703-31-02

Procedures for accessing confidential personal information.

No Change

5703-31-03

Restricting and logging access to confidential personal information in computerized personal information systems.

No Change

5703-31-04

Confidentiality statutes.

No Change

5703-31-05

Valid reasons for accessing confidential personal information.

No Change

Draft Rules submitted to the 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 revised code 107.52, 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:

Proposed Rules Submitted to JCARR

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:

Sales and Use Tax

Sales and Use Tax seeks comments on Proposed Rule Changes:

Commercial Activity Tax

Commercial Activity Tax seeks comments on Proposed Rule Changes

General Provisions

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

Excise & Energy Tax

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

Business Tax Division

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