Ohio Tax Department Amends Rule Defining Commercial Activity Tax Agent

The Ohio Department of Taxation adopted amendments to OAC 5703-29-13 on the definition of agent for commercial activity tax purposes. The regulation clarifies when persons acting as agents can exclude portions of amounts received from their gross receipts calculations, applying only to commissions or fees retained rather than the entire amount received, and establishes that agency relationships must be proven through explicit contractual arrangements with specific examples provided for financial instrument dealers, construction contractors, lottery sales agents, liquor control agents, and other specified categories. The adopted rule takes effect May 4. [Ohio Dep’t of Taxation, Reg. Section 5703-29-13, 04/27/26 Ohio ...