Chapter 5703-9 - Sales and Use Tax

  1. § 5703-9-01 - [Rescinded] Vendor's license requirements
  2. § 5703-9-02 - Maintenance of records
  3. § 5703-9-03 - Sales and use tax; exemption certificate forms
  4. § 5703-9-04 - Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale
  5. § 5703-9-05 - Transactions where tangible personal property is or is to be stored
  6. § 5703-9-06 - Imposition of tax on transportation services
  7. § 5703-9-07 - Application for refund of sales and use taxes
  8. § 5703-9-08 - Sales and use tax; authority to predetermine (prepay) or prearrange sales tax
  9. § 5703-9-09 - [Rescinded] Return by vendor operating more than one place of business
  10. § 5703-9-10 - Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title
  11. § 5703-9-11 - Returned merchandise and rejected services
  12. § 5703-9-12 - Exchanged merchandise
  13. § 5703-9-13 - Sales and use tax; reporting periods
  14. § 5703-9-14 - Sales and use tax; construction contracts; exemption certificates
  15. § 5703-9-15 - Sales and use tax; coupons, coupon books, and gift cards
  16. § 5703-9-16 - Affiliated group
  17. § 5703-9-17 - Conditional sales
  18. § 5703-9-18 - Definition of subscriber for satellite broadcasting service
  19. § 5703-9-19 - Installment and credit sales
  20. § 5703-9-20 - Sales and use tax; production or fabrication of tangible personal property
  21. § 5703-9-21 - Sales and use tax; manufacturing
  22. § 5703-9-22 - Personalty used or consumed directly in mining
  23. § 5703-9-23 - Exemption for tangible personal property used or consumed in farming, agriculture, horticulture or floriculture
  24. § 5703-9-24 - Household goods movers engaged in highway transportation for hire
  25. § 5703-9-25 - Watercraft, outboard motors, and personal watercraft; tax payment or exemption claim required for certificate of title; remittance of tax by clerk of courts
  26. § 5703-9-26 - Sourcing ancillary services and internet access
  27. § 5703-9-27 - Sale of food to students by public, private and parochial schools, colleges and universities
  28. § 5703-9-28 - Sales and use tax: newspapers and magazines
  29. § 5703-9-29 - Outdoor advertising concerns
  30. § 5703-9-30 - Auctions and auctioneers
  31. § 5703-9-31 - Florists
  32. § 5703-9-32 - Sales and use tax: funeral transactions
  33. § 5703-9-33 - Photographers
  34. § 5703-9-34 - Sign manufacturers, sign painters and sales agents
  35. § 5703-9-35 - Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations
  36. § 5703-9-36 - Sales and use tax, negative equity in motor vehicle sales and leases
  37. § 5703-9-37 - Sales and use tax: tire retreading and repairs
  38. § 5703-9-38 - Photocopying and blue prints
  39. § 5703-9-39 - Interstate commerce
  40. § 5703-9-40 - Sales of personalty belonging to another
  41. § 5703-9-41 - Person engaged in advertising field
  42. § 5703-9-42 - Installation or sale of septic tanks
  43. § 5703-9-43 - Books, manuals, bulletins, lists or similar materials
  44. § 5703-9-44 - Bad debts
  45. § 5703-9-45 - Sales; alleged exempt sales; submission of additional evidence
  46. § 5703-9-46 - Sales and use taxes: automatic data processing, computer services, and electronic information services
  47. § 5703-9-47 - [Rescinded] Cash register adjustment reimbursement
  48. § 5703-9-48 - Sales tax; purchases made with food stamp coupons
  49. § 5703-9-49 - Corporate officer liability
  50. § 5703-9-50 - Registration using central registration system
  51. § 5703-9-51 - County and transit authority rates and boundary database
  52. § 5703-9-52 - Delivery charges
  53. § 5703-9-53 - Rate changes; application of effective date to services
  54. § 5703-9-54 - Taxability matrix
  55. § 5703-9-55 - Sales and use tax, change in state tax rate
  56. § 5703-9-56 - Streamlined sales and use tax - review and approval of certified automated system software and liability relief
  57. § 5703-9-57 - Relief from liability for certified service providers where the consumer claims exemption
  58. § 5703-9-58 - Sales and use tax, relief of liability for purchasers
  59. § 5703-9-59 - Sales and use tax, transactions involving optional computer software maintenance contracts
  60. § 5703-9-60 - Consumer's use tax amnesty payment plan
  61. § 5703-9-61 - Electronic filing and payment of "Consumer's Use Tax"
  62. § 5703-9-62 - Physical fitness facilities
  63. § 5703-9-63 - Crude oil and natural gas production

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.