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
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 07/21/1961, 12/19/2016
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 7-21-61
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