Chapter 5703-9 - Sales and Use Tax

Section 5703-9-01 - [Rescinded] Vendor's license requirements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Section 5703-9-09 - [Rescinded] Return by vendor operating more than one place of business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