Tax Rules: Final: 5703-3
5703-3-24- Tangible personal
property of nonprofit organizations
Tangible personal property of nonprofit organizations shall
be deemed "used in business" and, therefore, subject to tax,
when such property is used in connection with customary
activities of such organizations for the use and enjoyment of
which a special rate or charge is imposed, whether or not the
income so derived be accumulated or disbursed in connection
with the other activities of such organizations.
The fact that the property of such organizations is put to a
use which is similar to or in competition with recognized
commercial enterprises, such as the renting of rooms,
furnishing of lodging, serving of meals, or furnishing of
dancing or other amusement or athletic enjoyment, and for
which a specific charge is made, shall be prima facie
evidence that the tangible personal property used in
connection therewith is subject to tax.
Effective: 9-16-48
Promulgated under: 5703.14