Ohio Department of Taxation Legal Resources - Tax Rules

Tax Rules

This section of our Web site includes information on the current and proposed rules of the Department of Taxation, found in chapter 5703 of the Ohio Administrative Code.

Key rule resources

• Regulatory reform —The regulatory reform Web site allows interested parties to comment on proposed rule changes.
• Register of Ohio — The Register is a publication of the Legislative Service Commission that provides public notice and information about state agency rule-making proceedings.
• Joint Committee on Agency Rule Review (JCARR) — This legislative committee reviews administrative rules before they become effective.
• Final rules — A complete list of the Department of Taxation's rules, as compiled by the department, is found here.
• Ohio Administrative Code — The Ohio Administrative Code, as compiled by Lawriter LLC at the direction of the Legislative Service Commission, is found here.

 

Proposed rules

The following new rule addressing a payment plan for the Ohio Use Tax Amnesty program was proposed on September 15, 2011 as part of the Department’s implementation of House Bill 153 of the 129th General Assembly. Comments on the rule can be submitted to Taxation via e-mail.

• FINAL NEW Rule 5703-9-60: Consumer's Use Tax Amnesty Payment Plan (effective Feb. 13, 2012)

The following new rules were proposed on June 29, 2010 as part of the department's implementation of House Bill 648 of the 127th General Assembly. They have been approved and will become effective on Feb. 1, 2011.

• Rule 5703-31-01: Definitions — Defines terms related to storage and usage of taxpayer information.

• Rule 5703-31-02: Procedures for accessing confidential personal information — Establishes criteria and process for retrieving taxpayer information..

• Rule 5703-31-03: Restricting and logging access to confidential personal information in computerized personal information systems — Sets requirements for handling automated taxpayer information.

• Rule 5703-31-04: Confidentiality statutes — Provides federal and state statutes mandating taxpayer confidentiality.

• Rule 5703-31-05: Valid reasons for accessing confidential personal information — Details circumstances in which taxpayer information can be accessed.