Legal Resources - Tax Rules

Tax Rules: Final

Final Tax Rules - Ohio Administrative Code 5703

This web page is continuously updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code 5703. The posting of rules on this site is for informational purposes and is believed to be accurate. By posting rules on this site, neither the state of Ohio nor the Ohio Department of Taxation assumes any liability for any errors or omissions, or in any other respect. If you feel there is an error or have a question regarding a rule, please contact this Department's Office of Chief Counsel at (614) 466-6750.

Final Tax Rules

Rule Chapter Title
5703-1 General
5703-3 Personal Property Tax 
5703-5 Franchise Tax 
5703-7 Income Tax
5703-9 Sales and Use Tax
5703-11 Motor Vehicle Fuel Tax 
5703-13 Highway Use Tax 
5703-15 Cigarette Tax
5703-17 Beer and Malt Beverage Tax 
5703-19 Wine and Mixed Beverage Tax
5703-21 Estate Tax 
5703-23 Horseracing Tax
5703-25 Real Property Tax
5703-27 Utility Municipal Income Tax 
5703-29 Commercial Activity Tax
5703-31
 Handling Taxpayer Information
5703-33
 Financial Institutions Tax