Ohio DOT Proposes to Amend, Readopt Sales and Use Tax Regulations as Part of Five-Year Review

The Ohio Department of Taxation Nov. 9 proposed to amend and readopt without changes sales and use tax regulations as part of its five-year review process. The proposal includes measures to: 1) clarify reporting periods; 2) align construction contract and exemption certificate provisions with the most recent versions of Streamlined Sales Tax Form STEC CC and Form STEC CO; 3) simplify conditional sale provisions; 4) correct certain statutory references and cross-references; and 5) make certain technical changes. Comments on the proposed rules are due by Nov. 29. [Ohio Dep’t of Tax’n, Proposed Regs. Sections 5703-9-13, 5703-9-14, 5703-9-16 et al., 11/09/21 ...