Ohio Admin. Code 5703-9-35 - Purchases, as a liquidator of closed institutions, by superintendents of insurance, banks, and building and loan associations
Sales of tangible personal property to the superintendent of
insurance of Ohio, the superintendent of Banks of
Ohio
financial institutions and the
superintendent of building and loan associations of Ohio, in their capacities
as liquidators of closed institutions under their respective jurisdictions, are
not sales to the state or any of its political subdivisions within the meaning
of Revised Code 5739.02(B)(1)
division (B)(1) of section
5739.02 of the Revised
Code and are subject to the tax.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 01/01/1962, 09/23/2017
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 1/1/62
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