Ohio Admin. Code 5703-9-38 - Photocopying and blue prints
A person engaged in producing by photostating
photocopying, blueprinting, ozaliding, and other
similar processes, copies of documents, drawings, photographs, prints, and like
items, and transferring the copies so produced for a price charged to
customers, is a vendor. Such transfers meet the statutory definition of "sale"
and constitute "selling." Hence, a person engaged in the business of making
such sales at retail must procure a vendor's license and collect the proper
amount of tax with respect to each transaction or obtain from the consumer a
properly executed certificate of exemption in the event the tax does not
apply.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 03/16/1955, 09/23/2017
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 3/16/55
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