Ohio Admin. Code 5703-9-37

Current through all regulations passed and filed through June 10, 2024

Section 5703-9-37 - Sales and use tax: tire retreading and repairs

(A) Persons engaged in the business of retreading, recapping, or relugging of tires for consideration are deemed to be producing tangible personal property for sale by processing, as defined in rule 5703-9-20 of the Administrative Code. The taxability of tools and equipment purchased by such persons will be determined under the provisions of rule 5703-9-21 of the Administrative Code.

With respect to sales of retreated, recapped, or relugged tires, the full amount charged to the consumer, including materials and labor, is the price subject to the sales tax, regardless of the manner in which the consumer is billed for such charges.

(B) Persons engaged in performing tire repairs for consideration are engaged in making sales of a service subject to sales tax. The full amount charged to the consumer, including materials and labor, is the price subject to sales tax.

Ohio Admin. Code 5703-9-37

Five Year Review (FYR) Dates: 9/20/2022 and 09/20/2027
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.01, 5741.02, 5739.011
Prior Effective Dates: 11/23/1953, 10/18/1982, 12/23/1992 (Emer.), 03/21/1993, 09/23/2017

Effective: 9/23/2017
Five Year Review (FYR) Dates: 7/3/2017 and 09/23/2022
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.01, 5741.02, 5739.011
Prior Effective Dates: 11/23/53, 10/18/82, 12/23/92 (Emer.), 3/21/93