Tax Rules: Final: 5703-9
5703-9-34 Sign manufacturers, sign painters and sales
agents
Persons engaged in selling, leasing, installing, maintaining,
or repairing electric, neon, or other illuminated signs,
where such sale or lease involves a transfer of title or
possession or a license to use or consume such signs, are
making retail sales and must collect the tax on the selling
price or rental fee.
Persons engaged in the business of painting signs on articles
of tangible personal property, whether furnished by
themselves or by the customer, for the purpose of selling or
leasing such signs as finished articles, are vendors of such
signs. Each such vendor must possess a vendor's license and
collect the tax on the selling price or rental fee of each
sign, including the labor charge for painting such signs.
Persons engaged in the business of painting signs on real
property owned or leased by others are rendering a service
and the charges therefor are not subject to the tax. The tax
shall apply on all sales of tangible personal property to
such persons for use or consumption in furnishing such
service.
Effective: 7-10-88
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.01