Tax Rules: Final: 5703-9
5703-9-35 Purchases, as a liquidator of closed
institutions, by superintendents of insurance, banks, and
building and loan associations
Sales of tangible personal property to the Superintendent of
Insurance of Ohio, the Superintendent of Banks of Ohio and
the Superintendent of Building and Loan Associations of Ohio,
in their capacities as liquidators of closed institutions
under their respective jurisdictions, are not sales to the
State or any of its political subdivisions within the meaning
of Revised Code 5739.02(B)(1) and are subject to the tax.
Effective: 1-1-62 as TX-15-23
Promulgated under: 5703.14