Ohio Admin. Code 5703-9-29 - Outdoor advertising concerns

Persons engaged in the business of furnishing space on poster panels, situated on real property owned or leased by them, for the purpose of displaying advertisements to the general public, are not vendors and the charges collected by them are not subject to the tax imposed by Revised Code section 5739.02 of the Revised Code. The tax shall apply on all sales of tangible personal property to such persons for use or consumption in furnishing such service.

Replaces: TX-15-16

Notes

Ohio Admin. Code 5703-9-29

Five Year Review (FYR) Dates: 2/17/2022 and 02/17/2027
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 07/21/1961, 12/19/2016

Effective: 12/19/2016
Five Year Review (FYR) Dates: 09/29/2016 and 12/19/2021
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 7-21-61