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Legal Rules

TAX RULES

The Ohio Revised Code grants rule-making authority to the Ohio Department of Taxation to adopt new rules. Additionally, the Department may review, amend and rescind current rules. The Department of Taxation posts draft rules here for an initial comment period. Some rules are then submitted to the Common Sense Initiative (CSI) for further review and comment. Finally, draft rules are submitted to the Joint Committee on Agency Rule Review (JCARR) for final review and ultimate publication as updated rules in the Ohio Administrative code (the Final Rules). In compliance with Ohio Revised Code section 121.95, please click here to access the Department’s inventory of regulatory rules.  Please see below to track progress of current draft/proposed rules.

 

DRAFT RULES

Sports Gaming Receipts Tax

The Business Tax Division proposes the following new rule.   All comments regarding the proposed rule  should be sent to TaxRules@tax.state.oh.us by June 2, 2022. 

Rule Number Rule Title Proposed Change
5703-30-01 Definition of a taxpayer.  The purpose of the rule is to clarify the definition of taxpayer for purposes of the sports gaming receipts tax (SGRT) and the withholding tax.

Personal Income Tax

The Income, Pass-Through and Withholding Tax Division proposes the following rule change.   All comments regarding the proposed rule changes should be sent to TaxRules@tax.state.oh.us by April 1, 2022. 

Rule Number Rule Title Proposed Change

5703-7-13

State income tax refund offsets; portion of joint refund not belonging to obligor or recipient.

No Change.


Draft Rules submitted to the Common Sense Initiative

The Common Sense Initiative was established by Executive Order 2011-01K and placed within the Office of the Lieutenant Governor. Under the CSI, state agencies, including the Ohio Department of Taxation, are required to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by revised code 107.52, and provide an opportunity for the affected public to provide input on the rules. 

In this section you will find proposed rules, business impact assessments and any additional documentation:

Proposed Rules Submitted to JCARR

The Department of Taxation files rule proposals with the Joint Committee on Agency Rule Review (JCARR) to begin the legislature's rule-review process. Generally, 41-65 days after the original file date, JCARR schedules the Department of Taxation to appear before a meeting concerning the rule proposal.

In this section you will find rules currently under the review of the Joint Committee on Agency Rule Review:

Additional Resources

Additional Resources