Tax Rules: Final: 5703-9
5703-9-24 Household good movers engaged in highway
transportation for hire
(A) Household goods movers engaged in "highway transportation
for hire" as defined by division (Z) of section 5739.01 of
the Revised Code may claim the exemption provided for under
division (B)(32) of section 5739.02 of the Revised Code on
the purchase or lease of motor vehicles, such as trucks and
trailers, used by the household goods mover engaged in
highway transportation for hire. Equipment carried on a motor
vehicle is exempt under division (B)(32) of section 5739.02
of the Revised Code if it is "attached to or incorporated in"
the motor vehicle.
For the purpose of providing guidance as to what is "attached
to or incorporated in . . . motor vehicles" this rule sets
forth nonexclusive examples of equipment that do and do not
qualify for the (B)(32) exemption.
(1) The following are examples of items, not inclusive, that
are considered "attached to or incorporated in" the motor
vehicles and are exempt under division (B)(32) of section
5739.02 of the Revised Code:
(a) Spring loaded logistic straps,
(b) Decking bars,
(c) Auto tie downs,
(d) Tie down straps,
(e) Walkboards,
(f) Padlocks and seal locks.
(2) The following are examples of items, not inclusive, that
are not considered "attached to or incorporated in" the motor
vehicles and are not exempt under division (B)(32) of section
5739.02 of the Revised Code:
(a) Pads (including "Blue pads", burlap moleskin, and door
jamb pads),
(b) Dollies and carts (including 4-wheel dollies, appliance
dollies and carton
dollies),
(c) Piano boards,
(d) Ladders,
(e) Refrigerator covers,
(f) Rug runners,
(g) Rubber bands and bungie cords.
(B) No exemption may be claimed under division (B)(32) of
section 5739.02 of the Revised Code on a purchase that
includes taxable and non-taxable equipment unless the invoice
provided by the vendor separates charges for taxable
equipment from charges for non-taxable equipment. Failure to
separate charges will likely subject both taxable and
non-taxable equipment to the tax.
(C) Incidental storage-in-transit provided by household goods
movers engaged in "highway transportation for hire" is not
the provision of storage under division (B)(8) of section
5739.01 of the Revised Code. As used in this paragraph,
"incidental storage-in-transit" means the storage is
associated with a move provided by a person engaged in
"highway transportation for hire" and at the time the
contract was entered into for the move the anticipated time
of storage was for one hundred eighty days or less. Any
storage that is anticipated to be longer or extends beyond
one hundred eighty days is not incidental storage-in-transit.
Effective: 1-1-04
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.01, 5739.02
Prior effective dates: 6-6-03