Legal Resources - Tax Rules

Tax Rules: Final: 5703-9

Final Tax Rules - Sales and Use Tax

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.

Sales and Use Tax

Rule No.


5703-9-02 Maintenance of records.   last revised 9-1-67
5703-9-03 Sales and use tax; exemption certificate forms.  last revised 11-29-10
5703-9-04 Taxable use of tangible personal property manufactured for sale or purchased for resale.   last revised 7-13-92
5703-9-05 Transactions where tangible personal property is or is to be stored.  last revised 1-16-04
5703-9-06 Imposition of tax on transportation services.  last revised 12-16-05
5703-9-07 Application for refund of sales and use taxes.  12-16-04
5703-9-08 Sales and use tax; authority to prepay (predetermine) or prearrange sales tax. last revised 11-4-91
5703-9-10 Remittance of sales and use tax on motor vehicle and house trailer sales by clerk of courts.  last revised 6-03-04
5703-9-11 Returned merchandise and rejected services.  last revised 10-18-82
5703-9-12 Exchanged merchandise.  last revised 1-1-62
5703-9-13 Sales and use tax; return reporting periods.  last revised 09-25-05
5703-9-14 Sales and use tax; construction contracts; exemption certificates.  last revised  12-16-04
5703-9-15 Sales and use tax; coupons, coupon books, and gift certificates.  last revised 11-4-91
5703-9-16 Affiliated Group. last revised 5-6-04
5703-9-17 Conditional sales.  last revised 4-28-03
5703-9-18 Definition of subscriber for satellite broadcasting service.  last revised 1-1-04
5703-9-19 Installment and credit sales.   last revised 7-2-81
5703-9-20 Sales and use tax; production or fabrication of tangible personal property.  last revised 11-4-91
5703-9-21 Sales and use tax; manufacturing.   last revised 12-1-90
5703-9-22 Personalty used or consumed directly in mining.  last revised 12-21-06
5703-9-23 Personalty used or consumed in farming, agriculture, horticulture or floriculture.   last revised 1-2-62
5703-9-24 Household good movers engaged in highway transportation for hire.  last revised 1-1-04
5703-9-25 Watercraft, outboard motors, and personal watercraft. last revised 6-3-04
5703-9-26 Sourcing ancillary services and internet access.  last revised 11-29-10
5703-9-27 Sale of food to students by public, private and parochial schools, colleges and universities.  last revised 1-2-62
5703-9-28 Sales and use tax: newspapers and magazines.  last revised 9-27-84
5703-9-29 Outdoor advertising concerns.  last revised 7-21-61
5703-9-30 Auctions and auctioneers.  last revised 9-28-76
5703-9-31 Florists.  last revised 7-11-39
5703-9-32 5703-9-32 Sales and use tax: funeral transactions.  last revised 5-6-07
5703-9-33 Photographers.  last revised 9-26-76
5703-9-34 Sign manufacturers, sign painters and sales agents.  last revised 7-10-88
5703-9-35 Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations.  last revised 1-1-62
5703-9-36 Sales and use tax, negative equity in motor vehicle sales and leases.  effective 10-25-09
5703-9-37 Sales and use tax: tire retreading and repairs.  last revised 3-21-93
5703-9-38 Photostats and blue prints.  last revised 3-16-55
5703-9-39 Interstate commerce.   last revised 7-13-51
5703-9-40 Sales of personalty belonging to another.  last revised 2-24-65
5703-9-41 Person engaged in advertising field.  last revised 12-21-65
5703-9-42 Installation or sale of septic tanks.  last revised 3-1-67
5703-9-43 Books, manuals, bulletins, lists or similar materials.  last revised 1-1-72
5703-9-44 Bad debts.  last revised 12-16-05
5703-9-45 Sales; alleged exempt sales; submission of additional evidence.  last revised 3-22-85

Sales and use taxes: automatic data processing and computer services.  last revised 5-6-04

5703-9-47 Cash register adjustment reimbursement.  last revised 6-3-04
5703-9-48 Sales tax; purchases made with food stamp coupons.  last revised 11-15-87
5703-9-49 Corporate officer liability.  last revised 12-9-04
5703-9-50 Registration using central registration system. last revised 11-07-05
5703-9-51 County and transit authority rates and boundary database. last revised 12-9-04
5703-9-52 Delivery charges. last revised 12-9-04
5703-9-53 Rate changes; application of effective date to services. last revised 12-9-04
5703-9-54 Taxability Matrix.  effective 12-16-05
5703-9-55 Sales and Use Tax, Change in State Tax Rate.  effective 11-29-10
5703-9-56 Streamlined Sales and Use Tax - Review and Approval of Certified Automated System Software and Liability Relief.  effective 11-29-10

Relief from Liability for Certified Service Providers where the Consumer Claims Exemption.   effective 11-29-10

5703-9-58 Sales and Use Tax, Relief of Liability for Purchasers.  effective 11-29-10
5703-9-59 Sales and Use Tax, Transactions Involving Optional Computer Software Maintenance Contracts.  effective 11-29-10
5703-9-60 Consumer's Use Tax Amnesty Payment Plan.  effective 2/13/12
5703-9-61  Electronic Filing and Payment of "Consumer Use Tax".  effective 2/1/13