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 (the Final Rules). Please see below to track progress of current draft/proposed rules.

Draft Rules

Excise & Energy Tax Division

All comments regarding the proposed rule changes should be sent to Benjamin Waterman, Division Counsel, at Benjamin.Waterman@tax.state.oh.us by January 27, 2017.

Rule Number

Rule Title

Proposed Change

5703-19-01

Liability for payment of the wine and mixed beverage tax.

Revised to eliminate B-2 license holder filing exemption.

5703-17-01

Definitions.

No Change.

5703-17-03

Measuring bottle content.

No Change.

Commercial Activity Tax

All comments regarding the proposed rule changes should be sent to Benjamin Waterman, Division Counsel, at Benjamin.Waterman@tax.state.oh.us by January 27, 2017.

Rule Number

Rule Title

Proposed Change

5703-29-10

Nonprofit organizations and contributions.

No Change

5703-29-11

Commercial activity tax credit for unused franchise tax net operating losses.

Rescind.

5703-29-12

Temporary motor fuel exemptions from the commercial activity tax.

Rescind.

5703-29-13

Commercial activity tax definition of an agent.

No Change.

Sales and Use Tax

All comments regarding this rule should be sent to Laura Stanley, Division Counsel, Sales and Use Tax Division, at laura.stanley@tax.state.oh.us, by April 28th, 2017.


Rule Number

Rule Title

Proposed Change

5703-9-21

Sales and use tax:  manufacturing

Revised to address necessary legislative updates.  Modernizes language to identify gender-neutral specific pronouns.  Attempts to clarify aspects within OAC 5703-9-21 with additional examples.

General

All comments regarding these rules should be sent to Sarah Wise, Division Counsel, at sarah.wise@tax.state.oh.us, by June 30th, 2017.


Rule Number

Rule Title

Proposed Change

5703-1-05

Certification of payment of taxes for purposes of dissolution of corporate charter or surrender of license.

Revised

Personal Income and Withholding Tax

All comments regarding this rule should be sent to Matthew Dodovich, Division Counsel, Income, Pass-Through and Withholding Taxes, at Matthew.Dodovich@tax.state.oh.us, by June 30th, 2017.


Rule Number

Rule Title

Proposed Change

5703-7-01

Time for filing annual personal income tax return for person on a fiscal year basis.

Rescind

5703-7-05

Income tax; extensions; penalties and interest.

Revised, see attached

5703-7-15

Income tax; withholding; corporate officer liability.

Revised, see attached

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:

Sales and Use Tax

All comments regarding these rules should be sent to Laura Stanley, Division Counsel, Sales and Use Tax Division, at laura.stanley@tax.state.oh.us, and CSI, at CSIPublicComments@governor.ohio.gov by March 29, 2017. Click here for Rules Alert Message. Click here for Business Impact Analysis.

The Business Tax Division proposes changes to the following rules:

Rule Number

Rule Title

Proposed Change

5703-9-07

Application for refund of sales and use taxes.

Updated to account for removal of line numbers from the Refund Claim Form.  Clarifies information necessary to be included with a waiver by the consumer.

5703-9-26

Sourcing ancillary services and internet access.

No change.

5703-9-28

Sales and use tax: newspapers and magazines.

No change.

5703-9-31

Florists

Revised for out-of-date language and sourcing information.

5703-9-32

Sales and ue tax: morticians funeral transactions.

No change.

5703-9-33

Photographers.

No change.

5703-9-34

Sign manufacturers, sign painters and sales agents.

No change.

5703-9-35

Purchasers, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations.

Updating the name of the Superintendent of Banks of Ohio.

5703-9-36

Sales and use tax, negative equity in motor vehicle sales and leases.

No change.

5703-9-37

Tire retreading and repairs.

No change.

5703-9-38

Photostats.

Updating out-of-date language.

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:

Excise & Energy Tax

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

Equalization

Rule Number

Rule Title

Proposed Change

5703-25-16

Procedure after reappraisal or update

No Change

5703-25-17

Application of rules

No Change

5703-25-18

Partial exemption from real property tax

No Change

5703-25-30

Definitions

No Change

5703-25-31

General

No Change

5703-25-32

Agricultural advisory committee

No change

General


Rule Number

Rule Title

Proposed Change

5703-1-12

Requests for an opinion of the tax commissioner.

No Change

5703-1-13

Authorized delivery services

No Change