Tax Rules: Final: 5703-29
5703-29-04 Excluded Person -- Consolidated Elected
and Combined Taxpayer Groups.
(A) A consolidated elected taxpayer group is formed by an
election pursuant to section 5751.011 of the Revised Code. To
make the election, the group must register as such a
taxpayer. Even if the group’s total taxable receipts are
below $150,000, with or without taking into account gross
receipts excluded because they are from other members of the
group, the group must still pay the flat (minimum) tax.of
$150.
(B)(1) A combined taxpayer group exists pursuant to the
requirements of R.C. 5751.012 of the Revised Code. This group
is not formed by an election. Accordingly, if the group’s
total taxable receipts are below $150,000, such group is not
required to register or pay the flat (minimum) tax.
(2) Within 30 days of having taxable gross receipts of
$150,000 or more, such combined taxpayer group must register
for, and is subject to, the commercial activity tax.
Effective: 12-30-05
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5751.01, 5751.011, 5751.012