Ohio Department of Taxation

Information Releases

Information Releases are listed by date. The exceptions are the Commercial Activity Tax (CAT) and sales tax. CAT releases are listed by number as a convenience to locate information quickly about this new tax; sales tax releases are listed alphabetically by title to assist in locating a particular subject area.

General Information Releases

Automated Compliance Program Penalties (Revised July 2006)	June 2006
OHTAX-ALERT - ODT E-Mail Communication Channel of Pertinent Tax Information	November 2005
Ohio Budget Bill (Fiscal Years 2006-07); Major Ohio Tax Law Changes (PDF)	June 22, 2005
Modified Appeal Procedures - Corrected Assessments	December 16, 2002
Discretionary Penalty - (Revised April 2005)	April 2, 2001
Use and List of Authorized Delivery Services	April 2, 2001
Sixty-Day Appeal Periods	September 29, 2000
Authorized Delivery Services	September 29, 2000
Rounding	September 29, 2000

Commercial Activity Tax - CAT

2008 Releases
Commercial Activity Tax: Business as Usual after the Court of Appeals Decision in Ohio Grocers Association v. Wilkins, Franklin App. No. 07AP-813, 2008-Ohio-4420 - NEW	CAT 2008-02
Commercial Activity Tax: Voluntary Disclosure Agreements - NEW	CAT 2008-01
2007 Releases
Commercial Activity Tax: Commercial Activity Tax Credits, Explained - NEW (Revised June 2008)	CAT 2007-03
Commercial Activity Tax: Pre-Income Tax Trusts, Explained With Revocation Procedures (revised March 2007; revised May 2007; revised January 2008)	CAT 2007-02
Commercial Activity Tax: Rule Estimation and Statutory Estimation Procedures, Compared	CAT 2007-01
2006 Releases
Commercial Activity Tax: Changes in Ownership - Final Rule	CAT 2006-10
Commercial Activity Tax: Records Retention Requirements - Final Rule	CAT 2006-09
Commercial Activity Tax: Situsing Receipts from Periodic Payments for Mobile Property - Final Rule	CAT 2006-08
Commercial Activity Tax: Qualified Distribution Centers - Final Rule	CAT 2006-07
Commercial Activity Tax Credit for Unused Franchise Tax Net Operating Losses	CAT 2006-06
Highway Transportation Services: Bright-Line Presence and Situsing - Final Rule	CAT 2006-05
Commercial Activity Tax Cash Discounts, Defined - Final Rule	CAT 2006-04
Commercial Activity Tax Definition of "Agent" - Final Rule	CAT 2006-03
Suggested Document for the Exclusion for Automobile Dealers to Meet a Customer's Preference	CAT 2006-02
Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006 - (Revised February 2007)	CAT 2006-01
2005 Releases
Temporary Motor Fuel Exemptions From the Commercial Activity Tax - Final Rule (Release Revised July 2007)	CAT 2005-18
"Taxable Gross Receipt" Defined (PDF) (Revised January 2006; Revised April 2006)	CAT 2005-17
Examples of "Common Owners" and Joint Ventures (PDF) UPDATED, Second Version	CAT 2005-16
Taxpayers Allowed to Change Registration Status until Due Date of First Return UPDATED, Second Version	CAT 2005-15
Nonprofit Organizations - Final Rule	CAT 2005-14
Estimated Payments for Calendar Quarter Taxpayers - Final Rule	CAT 2005-13
Request for Member of a Combined Taxpayer Group to File Separately - Final Rule	CAT 2005-12
Qualified Foreign Trade Zone Area (Additional Information) (Revised December 2005)	CAT 2005-11
Qualified Foreign Trade Zone Area (Revised April 2006)	CAT 2005-10
Sampling - Final Rule	CAT 2005-09
I.R.C. Section 1221 and 1231 Assets Excluded from "Gross Receipts" (Revised May 2006; Revised August 2008) - NEW	CAT 2005-08
Transfers of Property Into the State - Final Rule	CAT 2005-07
Situsing Rules for Certain Services - Final Rule	CAT 2005-06
Application of "Common Owners" and Joint Ventures - Final Rule	CAT 2005-05
Quarterly Taxpayers Must File and Pay Electronically - Final Rule	CAT 2005-04
Excluded Person -- Consolidated Elected and Combined Taxpayer Groups - Final Rule	CAT 2005-03
Nexus Standards	CAT 2005-02
Commercial Activity Tax: Definition of "Foreign Corporation" in Chapter 5751 - Repealed, April 2006	CAT 2005-01

Corporation Franchise Tax

Questions Regarding Ohio's Manufacturing Machinery and Equipment Tax Credit and Subsequent Grant - R.C. 122.172, 122.173., 5733.33 & 5747.31 -- Issued September, 2006	September 2006
Income and Franchise Tax Updates, December, 2004	December 30, 2004
Questions Regarding Ohio’s Manufacturing Machinery and Equipment Tax Credit – R.C. 5733.33 & 5747.31 (Revised February 2005)	September 2004
The franchise tax effects of the IRC section 338(h)(10) election	June 2004
Sales Factor Situsing Revisions	April 19, 2004
Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules	November 7, 2002
Depreciation Deductions for Taxable Years Ending 2001 and Thereafter (Revised July 2005)	July 31, 2002
Corporate Franchise Tax – Nexus Standards	September 2001
Corporation Franchise Tax Nexus for Non-resident Limited Partners Following the UCOM Decision	March 15, 2001
IRC Section 482 Study: Taxpayers seeking to Avoid Ohio Corporate Franchise Tax Report Required or Expanded Combinations, Issued June, 2000 (Revised January 2005)	June 23, 2000
Withdrawal of Special Instructions	October 31, 1997
Am. Sub H.B. No. 215, 122nd General Assembly (Budget Bill) Summary of Franchise Tax & Income Tax Provisions	September 18, 1997
IRS "Check-the-Box" Entity Selection Regulations	August 19, 1997
Revisions to May 6, 1996 Information Release	June 18, 1996
Alternative 20% Credit	May 7, 1996
Examples Setting Forth the Division's Interpretation of Ohio Revised Code Sections 5733.33 and 5747.31, "Second Credit for Purchases of New Manufacturing Machinery and Equipment."	May 6, 1996
Second Credit for Purchases of New Manufacturing Machinery and Equipment	September 22, 1995
Newly-enacted Investment Tax Credit Law	October 14, 1994
Taxation of S Corporations and Their Shareholders	July 31, 1994
Recently-enacted Legislation Revises the Requirements for Corporations Paying Corporate Franchise Tax by Electronic Funds Transfer (EFT)	July 31, 1994
New Legislation Requires Certain Corporations to Pay Corporate Franchise Tax by Electronic Funds Transfer (EFT)	October 29, 1993
Safe-Harbor Leases: Franchise Tax Policy Change	November 10, 1992
Application of Ohio Revised Code Section 5733.053 ("Transferor Statute") to the Merger of a C Corporation into an S Corporation	September 24, 1992
Schedule B-3 (Combined) - Related Entity and Related Member Adjustments for Corporations Included in a Combined Franchise Tax Report.	May 6, 1992
Exempt Federal Interest	January 9, 1992
Credit for Investment in Qualified Subsidiaries	July 16, 1991
Taxpayer-Elected Franchise Tax Combinations	May 15, 1991
Foreign Technical Service Fee Deduction	May 15, 1991

Estate Tax

Estate Tax Updates As A Result Of Amended Substitute House Bill 66 (HB 66)	January 2006
Property and Estate Taxes Have New Interest Rate	September 2005

Excise & Motor Fuel Tax

Alcoholic Beverages

Alcoholic Beverage Reporting Changes For Out-of-State Wine Suppliers

July 24, 2002

Cigarettes and Other Tobacco Products

Excise And Motor Fuel Tax Division Information Release – Cuyahoga County Cigarette Tax Increase	January 11, 2007
Excise and Motor Fuel Tax Division Information Release - Tobacco Requirements	July 2006
Excise and Motor Fuel Tax Division Information Release - Cigarette Tax Increase for All Ohio Non-Stamping Cigarette Wholesalers	June 23, 2005
Excise and Motor Fuel Tax Division Information Release - Cigarette Tax Increase for All Ohio Stamping Cigarette Wholesalers	June 23, 2005
Excise and Motor Fuel Tax Division Information Release - Cigarette Tax Increase for All Ohio Cigarette Retailers	June 22, 2005
Excise and Motor Fuel Tax Division Information Release - Notice about Cigarette Minimum Prices and Cigarette Master Settlement Agreement Reporting	October 2, 2003
Excise And Motor Fuel Tax Division Information Release - Cigarette Master Settlement Agreement Changes - Cigarette Retailers	August 8, 2003
Excise and Motor Fuel; Tax Division Information Release - Cigarette Master Settlement Agreement Changes	August 7, 2003
Excise and Motor Fuel Tax Division Information Release - Master Settlement Agreement Changes	August 4, 2003
Excise And Motor Fuel Tax Division Information Release - Notice About Master Cigarette Settlement Agreement (MSA)	July 22, 2003
Excise And Motor Fuel Tax Division Information Release - Cigarette Stamp Purchase On Credit Without A Bond	July 16, 2003
Notice About Master Cigarette Settlement Agreement	July 3, 2003
Notice About Master Cigarette Settlement Agreement (MSA)	June 12, 2003
Notice About Master Cigarette Settlement Agreement (MSA)	March 3, 2003
Notice About Cigarette Pricing Change	January 27, 2003
Notice About Master Cigarette Settlement Agreement (MSA)	January 6, 2003
Notice About Master Cigarette Settlement Agreement (MSA) Reporting	October 18, 2002
New Product Subject to the Other Tobacco Products Tax and Restrictions on Cigarette Sales and Packaging	September 3, 2002
Cigarette Tax Increase for All Ohio Non-Stamping Cigarette Wholesalers	June 11, 2002
Cigarette Tax Increase for All Ohio Stamping Cigarette Wholesalers	June 11, 2002
Cigarette Tax Increase for All Ohio Cigarette Retailers	June 7, 2002
License Requirements for Other Tobacco Products	April 9, 2002
Minimum Prices and Stamping Allowance Increase for All Cigarette Wholesalers	December 13, 2001
Master settlement agreement for all cigarette wholesalers and distributors of other tobacco products	April 20, 2000
Indicia purchases on credit for all cigarette wholesalers and distributors of other tobacco products	April 7, 2000

Motor Fuel Tax

Motor Fuel Shrinkage Allowances	June 29, 2007
Temporary Provisions Regarding the Sale and Use of Dyed Diesel Fuel	September 6, 2005
Fuel Tax Surcharge Reduction for IFTA Accounts	June 30, 2005
Fuel Tax Surcharge Reduction for Ohio Fuel Use Tax (FUT) Accounts	June 30, 2005
Motor Fuel Shrinkage Allowance Reduction for Ohio Motor Fuel Dealers	June 28, 2005
Motor Fuel Tax Increase	June 3, 2005
Proper Reporting of Biodiesels (Including Soy Oil and Soy Diesels)	May 16, 2005
Motor Fuel Tax Refund Claims for Agricultural, Industrial, and Miscellaneous Refund Claimants	August 6, 2004
Motor Fuel Tax Increase	June 11, 2004
Revised Definition of Transit Buses	February 12, 2004
Excise And Motor Fuel Tax Division Information Release – Motor Fuel Dealer List Added To The Web Site And Request For E-Mail Addresses	December 17, 2003
Motor Fuel Tax Refund for School Districts or Educational Services	July 7, 2003
Motor Fuel Tax Increase and Filing Period Adjustment for Refund Claims for Agricultural, Industrial, and Miscellaneous Refund Claimants	July 2, 2003
Motor Fuel Tax Increase	June 10, 2003
Habitual Filing Problems	May 25, 2001
Prompt Filing of Motor Fuel Tax Returns	May 25, 2001
Motor Fuel Imported Into Ohio From Michigan	March 15, 2001
Proper Terminal Reporting	February 15, 2001
Tank Truck Movements From One Terminal To Another Terminal	January 11, 2001
Monthly reporting problems for all licensed motor fuel exporters	November 9, 2000
House Bill 612 information for all licensed motor fuel dealers	September 8, 2000
House Bill 612 information for all motor fuel refund permit holders (claimants)	September 8, 2000
House Bill 612 information for all retail motor fuel dealers (service stations)	September 8, 2000
Filing procedures for all licensed motor fuel dealers	September 8, 2000
House Bill 612 information for all licensed motor fuel common carriers	September 6, 2000
House Bill 612 information for all motor fuel terminal operators	September 6, 2000

Replacement Tire Fee

Tire Fee Rate Increase Information for All Tire Fee Registrants

July 26, 2001

Severance Tax

Severance Tax Increase on Coal

March 2007

Ohio Income Tax

Individual

Announcement of Grace Period for Paying Certain Ohio Income Tax Amounts and Interest Without Penalties - NEW	August 12, 2008
Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post - 2006 Taxable Years - NEW (Revised July 2008)	December 2007
Personal Income Tax: Federal Law Preempting State Taxation of Retirement Plan Income (Issued March 11, 1996; Revised May 2007)	May 2007
Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change	February 2007
Personal Income Tax: Taxable Year 2006 Changes - Due Date Change and Notice of Correction	February 2007
Personal Income Tax: Residency Guidelines -- Tax Imposed on Resident and Nonresident Individuals	January 2007
Personal Income Tax: Nonresident Married Filing Jointly (Revised March 2007) - Final Rule	September 2006
Personal Income Tax: Employer Withholding Tables -- Revised Beginning October 1, 2006	August 2006
Inapplicability of Ohio Resident Credit with Kentucky Corporate Income Tax	March 2006
Individual Income and School District Income Taxes: Estimated Payment Allocation Process Revised Beginning April 1, 2006	March 2006
Personal Income Tax: Employer Withholding Tables -- Revised Beginning January 1, 2006	November 2005
Trusts: Estimated Income Tax Payment Due September 15, 2005	August, 2005
Income and Franchise Tax Updates, December 2004	December 30, 2004
Sales Factor Situsing Revisions	April 19, 2004
Recent Federal Law Change Affecting Military Servicemembers Requires Modification To Year 2003 Ohio Income Tax Return	February , 2004
Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules	November 7, 2002
Personal Income Tax Information Release: Net Operating Loss Carryback Five-Year Rule	August 12, 2002
Depreciation Deductions for Taxable Years Ending 2001 and Thereafter (Revised July 2005)	July 31, 2002
ESBT Audit Initiative	July 3, 2002
Pass-Through Entity Tax: Certain Estimated Tax Payments Due September 16, 2002	July 3, 2002
"Combat Zone" Designation and Impact on Ohio Income Tax and School District Income Tax Returns	February 1, 2002
Pass-Through Entity Tax – Nexus Standards	September 2001
Personal Income Tax – Nexus Standards	September 2001
Proper Completion of Form IT-4	August 31, 2001
Medical Care Expense Deduction - - ORC section 5747.01(A)(11)	March 8, 2000
Grantor Trust Provisions Take Precedence Over ESBT Provisions	January 19, 2000
Withdrawal of Special Instructions	October 31, 1997
Revisions to May 6, 1996 Information Release	June 18, 1996
Alternative 20% Credit	May 7, 1996
Examples setting forth the Division's interpretation of Ohio Revised code sections 5733.33 and 5747.31, "Second Credit for Purchases of New Manufacturing Machinery and Equipment."	May 6, 1996
Second Credit for Purchases of New Manufacturing Machinery and Equipment	September 22, 1995
Newly-enacted Investment Tax Credit Law	October 14, 1994
Taxation of S Corporations and Their Shareholders (PDF) (Revised April 2006)	July 31, 1994
Exempt federal interest income	January 9, 1992

Employer Withholding

Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change	February 2007
Personal Income Tax: Employer Withholding Tables -- Revised Beginning October 1, 2006	August 2006
Personal Income Tax: Employer Withholding Tables -- Revised Beginning January 1, 2006	November 2005
Proper Completion of Form IT-4	August 31, 2001
Ohio and SDIT Withholding Payment and Filing Schedule Compensation Paid During the Year	October 20, 2000
Ohio and SDIT Withholding Payment and Filing Schedule	September 30, 1999
Changes to Ohio's Withholding Tax Law	September 15, 1995

Fiduciary

Recently-Enacted Ohio Legislation Affects Depreciation Deductions for Taxable Years Ending 2001 and Thereafter - (Revised July 2005)	July 31, 2002
Trust Residency	February 2003
Ohio law imposes Ohio income tax on trusts for taxable years beginning in 2002, 2003, and 2004	April 14, 2003

Property Tax

Personal Property

Classification of Certain Business Assets as Real or Personal Property - (Revised January 2008)	September 2007
Definition of "Primarily" for Dealer in Intangibles Tax	December 2005
Property and Estate Taxes Have New Interest Rate	September 2005
Valuation of Personal Property in a Lump-Sum Transaction Involving a Complete Business, Division, or Entire Plant - Issued January 2005	January 2005
New requirements in filing 2005 personal property tax returns	December 29, 2004
Taxation on Software	February 14, 2004
New Valuation Schedule for Stand-Alone Computers	February 14, 2003
County Auditor Bulletin No. 284: Classification of Canopies	June 1, 1999

Real Property

Classification of Certain Business Assets as Real or Personal Property - (Revised January 2008)	September 2007
Amnesty for Real Property Tax Exemption Applications Dismissed Pursuant to Cleveland Clinic Found vs. Wilkins, 103 Ohio St.3d 382 (2004), December 2004	December 30, 2004

Sales Tax
Information Releases are listed by date. The exception is sales tax, in which information releases are listed alphabetically by title to assist in locating a particular subject area quickly.

Accelerated and Electronic Sales and Use Tax Payments	December 2007
Aircraft Parts and Repair - NEW	August 2008
Auctioneers	May 1991
Bed and Breakfast	December 1995
Building Maintenance and Janitorial Services (UPDATED November 2004)	November 2002
Building Management (UPDATED November 2004)	October 1995
Cable TV Companies (UPDATED November 2004)	November 1995
Carpet & Other Floor/Wall Coverings, Sale & Installation of	June 1994
Computer Cabling, Sales & Installation of	March 1999
Core Charges (UPDATED November 2004)	March 1995
Current Value of Tangible Personal Property Purchased for Use Outside This State and Becomes Permanently Located in This State More Than Six Months After its Acquisition by the Consumer	April 1995
Definition of Tangible Personal Property including Prewritten Software	July 2, 2003
"Delivery Charges" a Part of the "Price" of a Sale	May 2007
Delivery Sales - Origin Sourcing of Delivery Sales	October 2007
Direct Payment Authority Program (Revised December 2004)	January 2003
Documentary Fees (UPDATED November 2004)	January 29, 1992
Drop Shipments	November 1989
Drugs, Prosthetic Devices, Mobility Enhancing Equipment and Durable Medical Equipment	July 10, 2003
Electricity, Production, Transmission, Distribution and Sales of	October 1999
Electronic Payment Methods	May 2005
Employment Service - (Revised October 1993; Revised December 2000; Revised May 2006, Revised February 2007)	September 1993
Employment Placement Service	April 1993
Employment Service Update following the Bellemar Parts decision	May 15, 2000
Excise Taxes - "Price" For Calculating Sales or Use Tax (Revised February 2007)	March 1995
Exemption Certificate Forms	May 2005
Exemption Changes	July 2, 2003
Financial Aid for Students	March 1992
Food Definition Change (Revised June 2007)	May 2004
Fruit Baskets, Holiday Baskets; Decorative Containers (UPDATED November 2004)	December, 1994
Funeral Transactions Final Rule	October 2006
Fungible Goods, Application to	July 23, 1979
Government Employees, Purchases by	January 1999
Hearing Aids and Related Devices (UPDATED November 2004)	November 1989
Human Organs and Tissue (UPDATED November 2004)	February 1, 1989
Information Retention and Sharing Practices Related to Sales and Use Tax	May 2005
Internet Service Provider's Equipment	December 2004
Inventory Items, Temporary Taxable Use of	April 1995
Laundry and Dry Cleaning	July 31, 2003
Leases and Rentals	July 2, 2003
Manufactured Homes, Mobile Homes and Industrialized Units	January 2001
Mobile Concrete Mixers	May 21, 1979
Motor Vehicles - Dealer Transfers for No Consideration, and Sales or Gifts to Nonprofit Organizations - NEW	March 2008
Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio	August 2007
Natural Gas	November 1998
Nexus Standards/UseTax	September 2001
Non-profit Charitable Organizations	July 1994
Nonresident Temporary Business Use	April 1995
On-line Services and Internet Access	January 1999
Personal Care Services	July 11, 2003
Portable Grain Bins, Field Tile, Livestock Structures, and Horticulture Structures (Issued April 2002; Revised May 2007)	May 2007
Price, Changes to the Definition of	July 2, 2003
Recreation and Sports Club Service	July 2002
Rounding -- Sales and Use Tax Calculation and Rounding Change, Effective 01/01/2006	December 2005
Schools - Sales by School Support Groups and Other Charitable Organizations	August 2007
Scrap Tire Fee	December 1993
Service Station Canopies	June 1999
Storage	July 31, 2003
Telecommunication Changes	July 10, 2003
Telephone Charges by Hotels and Motels	January 1989
Television Converter Box Coupons	February 2008
Towing Service (Revised February 2004)	February 2004
Vendor Compensation (Revised July 2005; Revised April 2007)	April 2005
Water Conditioning Equipment and Water Treatment Chemicals	March 1995
Watercraft Sales	September 1998

Resort Area Gross Receipts Excise Tax (RAGRET)

Resort Area Gross Receipts Excise Tax - NEW

April 29, 2008