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Sales and Use Tax
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Rule No.
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Title
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5703-9-01
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Vendor's license requirements. last revised
9-28-76
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5703-9-02
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Maintenance of records. last revised 9-1-67
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5703-9-03
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Sales and use tax; exemption certificate forms.
last revised 11-29-10
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5703-9-04
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Taxable use of tangible personal property manufactured
for sale or purchased for resale. last
revised 7-13-92
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5703-9-05
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Transactions where tangible personal property is or is to
be stored. last revised 1-16-04
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5703-9-06
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Imposition of tax on transportation services. last
revised 12-16-05
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5703-9-07
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Application for refund of sales and use taxes.
12-16-04
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5703-9-08
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Sales and use tax; authority to prepay (predetermine) or
prearrange sales tax. last revised 11-4-91
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5703-9-09
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Return by vendor operating more than one place of
business. last revised 1-1-62
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5703-9-10
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Remittance of sales and use tax on motor vehicle and
house trailer sales by clerk of courts. last
revised 6-03-04
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5703-9-11
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Returned merchandise and rejected services. last
revised 10-18-82
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5703-9-12
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Exchanged merchandise. last revised 1-1-62
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5703-9-13
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Sales and use tax; return reporting periods. last
revised 09-25-05
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5703-9-14
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Sales and use tax; construction contracts; exemption
certificates. last revised 12-16-04
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5703-9-15
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Sales and use tax; coupons, coupon books, and gift
certificates. last revised 11-4-91
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5703-9-16
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Affiliated Group. last revised 5-6-04
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5703-9-17
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Conditional sales. last revised 4-28-03
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5703-9-18
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Definition of subscriber for satellite broadcasting
service. last revised 1-1-04
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5703-9-19
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Installment and credit sales. last revised
7-2-81
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5703-9-20
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Sales and use tax; production or fabrication of tangible
personal property. last revised 11-4-91
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5703-9-21
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Sales and use tax; manufacturing. last
revised 12-1-90
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5703-9-22
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Personalty used or consumed directly in mining.
last revised 12-21-06
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5703-9-23
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Personalty used or consumed in farming, agriculture,
horticulture or floriculture. last revised
1-2-62
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5703-9-24
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Household good movers engaged in highway transportation
for hire. last revised 1-1-04
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5703-9-25
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Watercraft, outboard motors, and personal watercraft.
last revised 6-3-04
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5703-9-26
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Sourcing ancillary services and internet access.
last revised 11-29-10
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5703-9-27
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Sale of food to students by public, private and parochial
schools, colleges and universities. last revised
1-2-62
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5703-9-28
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Sales and use tax: newspapers and magazines. last
revised 9-27-84
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5703-9-29
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Outdoor advertising concerns. last revised 7-21-61
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5703-9-30
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Auctions and auctioneers. last revised 9-28-76
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5703-9-31
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Florists. last revised 7-11-39
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5703-9-32
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5703-9-32 Sales and use tax: funeral transactions.
last revised 5-6-07
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5703-9-33
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Photographers. last revised 9-26-76
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5703-9-34
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Sign manufacturers, sign painters and sales agents.
last revised 7-10-88
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5703-9-35
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Purchases, as a liquidator of closed institutions, by
superintendents of insurance, banks, and building and
loan associations. last revised 1-1-62
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5703-9-37
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Sales and use tax: tire retreading and repairs.
last revised 3-21-93
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5703-9-38
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Photostats and blue prints. last revised 3-16-55
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5703-9-39
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Interstate commerce. last revised 7-13-51
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5703-9-40
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Sales of personalty belonging to another. last
revised 2-24-65
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5703-9-41
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Person engaged in advertising field. last revised
12-21-65
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5703-9-42
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Installation or sale of septic tanks. last revised
3-1-67
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5703-9-43
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Books, manuals, bulletins, lists or similar
materials. last revised 1-1-72
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5703-9-44
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Bad debts. last revised 12-16-05
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5703-9-45
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Sales; alleged exempt sales; submission of additional
evidence. last revised 3-22-85
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5703-9-46
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Sales and use taxes: automatic data processing and
computer services. last revised 5-6-04
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5703-9-47
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Cash register adjustment reimbursement. last
revised 6-3-04
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5703-9-48
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Sales tax; purchases made with food stamp coupons.
last revised 11-15-87
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5703-9-49
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Corporate officer liability. last revised 12-9-04
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5703-9-50
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Registration using central registration system. last
revised 11-07-05
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5703-9-51
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County and transit authority rates and boundary database.
last revised 12-9-04
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5703-9-52
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Delivery charges. last revised 12-9-04
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5703-9-53
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Rate changes; application of effective date to services.
last revised 12-9-04
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5703-9-54
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Taxability Matrix. effective 12-16-05
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5703-9-55
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Sales and Use Tax, Change in State Tax Rate.
effective 11-29-10
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5703-9-56
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Streamlined Sales and Use Tax - Review and Approval of
Certified Automated System Software and Liability
Relief. effective 11-29-10
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5703-9-57
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Relief from Liability for Certified Service Providers
where the Consumer Claims Exemption.
effective 11-29-10
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5703-9-58
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Sales and Use Tax, Relief of Liability for
Purchasers. effective 11-29-10
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5703-9-59
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Sales and Use Tax, Transactions Involving Optional
Computer Software Maintenance Contracts. effective
11-29-10
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| 5703-9-60 |
Consumer's Use Tax Amnesty Payment Plan (effective Feb. 13, 2012) |