Tax Rules: Final: 5703-9
5703-9-39 Interstate commerce
When tangible personal property is sold within the State and
the vendor is obligated to deliver it to a point outside of
the State, or to deliver it to a carrier or to the mails for
transportation to a point outside of the State, the Ohio
Sales Tax does not apply. However, where tangible personal
property pursuant to a sale is delivered in this State to the
buyer or to an agent of his other than an interstate carrier
the retail Sales Tax applies notwithstanding that the buyer
may subsequently transport the property out of the State.
Effective: 7-13-51 as TX-15-27
Promulgated under: 5703.14