Legal Resources - Tax Rules

Tax Rules

The Ohio Revised Code grants rule-making authority to the Ohio Department of Taxation to adopt new rules. Additionally, the Department may review, amend and rescind current rules. The Department of Taxation posts draft rules here for an initial comment period. Some rules are then submitted to the Common Sense Initiative (CSI) for further review and comment. Finally, draft rules are submitted to the Joint Committee on Agency Rule Review (JCARR) for final review and ultimate publication as updated rules in the Ohio Administrative code (the Final Rules). Please see below to track progress of current draft/proposed rules.

Draft Rules

Sales and Use Tax

All comments regarding this rule should be sent to Laura Stanley, Division Counsel, Sales and Use Tax Division, at laura.stanley@tax.state.oh.us.

Rule Number

Rule Title

Proposed Change

5703-9-49

Corporate officer liability.

The Department has re-written the existing rule by shifting its focus from the position held, to the responsibilities and activities that Ohio Supreme Court and Board of Tax Appeals cases have found to be indicative of a responsible party. 

All comments regarding this rule should be sent to TaxRules@tax.state.oh.us by 10/11/2019.

Rule Number

Rule Title

Proposed Change

5703-9-62

Physical Fitness Facilities

New Rule

Commercial Income Tax

The Business Tax division seeks public comments on the following Commercial Activity Tax rule changes.  All comments regarding this rule should be sent to TaxRules@tax.state.oh.us by November 14, 2019.

Rule Number

Rule Title

Proposed Change

5703-29-09

Option for quarterly taxpayers to make estimated payments.

Updated to conform rule to statutory language, eliminate outdated/inapplicable provisions, and update examples.

5703-29-20

Situsing receipts from periodic payments for mobile property.

No Change.

5703-29-21

Pre-income tax trusts, explained with revocation procedures.

Updated citations to Revised Code and statutory due dates.

Draft Rules submitted to the Common Sense Initiative

The Common Sense Initiative was established by Executive Order 2011-01K and placed within the Office of the Lieutenant Governor. Under the CSI, state agencies, including the Ohio Department of Taxation, are required to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by revised code 107.52, and provide an opportunity for the affected public to provide input on the rules. 

In this section you will find proposed rules, business impact assessments and any additional documentation:

Excise and Energy Tax

The Excise and Energy Tax Division seeks public comments on the following rule changes.  All comments regarding this rule should be sent to TaxRules@tax.state.oh.us and CSIPublicComments@governor.oh.gov by November 14, 2019. Click here for Business Impact Analysis. Click here for TAX Alert.

Rule Number

Proposed Change(s)

5703-35-01

Cosmetic change to rule to conform to drafting rules.

Proposed Rules Submitted to JCARR

The Department of Taxation files rule proposals with the Joint Committee on Agency Rule Review (JCARR) to begin the legislature's rule-review process. Generally, 41-65 days after the original file date, JCARR schedules the Department of Taxation to appear before a meeting concerning the rule proposal.

In this section you will find rules currently under the review of the Joint Committee on Agency Rule Review:

Personal Income Tax

The Personal Income,  Pass Through and Withholding Tax Division seeks public comments on the following rule changes.

Rule Number

Rule Title

Proposed Change

5703-7-19

All employer withholding and school district employer withholding taxpayers must file and pay electronically.

Amend  - changes, while extensive, are mainly cosmetic, not substantive.

Excise and Energy Tax

The Excise and Energy Tax Division seeks public comments on the following rule changes.  Click here for Business Impact Analysis .

Rule Number

Proposed Change(s)

5703-11-01

No Change

5703-11-02

No Change

5703-11-03

Change in amplified Ohio Revised Code Section, no change to the rule

5703-11-04

Cosmetic change to insert effective date of rule.

Excise Tax

The Excise and Energy Division seeks public comments on the following rule change. Click here for Business Impact Analysis.

Rule Number

Proposed Change(s)

5703-23-02

Change of remittance language to “Treasurer of State.”

Municipal Net Profits Tax

The Department of Taxation seeks public comments on the following rule change. Click here for Business Impact Analysis.

Rule Number

Proposed Change(s)

5703-41-03

Revise due to legislative change.