Tax Rules: Final: 5703-9
5703-9-57 Relief from Liability for Certified Service
Providers where the Consumer Claims Exemption.
The provisions of division (B) of section 5739.03 of the
Revised Code and division (E) of section 5741.02 of the
Revised Code that relieve a vendor or seller of liability for
sales or use tax on transactions where the consumer has
provided the vendor or seller with a fully completed
exemption certificate will be applied to a certified service
provider, as defined in division (C) of section 5740.01 of
the Revised Code, that has been contracted to perform the tax
collection and remittance functions for the vendor or seller.
If a fully completed exemption certificate has not been
provided, the provisions of those sections relating to the
establishing of the exempt nature of the transaction on audit
will apply to the certified service provider.
R.C. 119.032 review dates: Exempt
Promulgated Under: 5703.14
Statutory Authority: 5703.05
Rule Amplifies: 5739.03, 5740.07, 5741.03