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Tax Commissioner Opinions

An "Opinion of the Tax Commissioner" means an opinion issued under R.C. 5703.53 with respect to prospective tax liability for certain taxes administered by the Commissioner. It does not include ordinary correspondence of the Commissioner or a Final Determination of the Commissioner arising from a request for administrative review of an assessment, refund claim, or an application for a pollution control or other certificate.

If a taxpayer requests in writing an Opinion from the Tax Commissioner as to whether or how certain property, income, sources of income, or activities or transactions will be taxed, the Commissioner may issue a written "Opinion of the Tax Commissioner" that shall bind the Commissioner in accordance with R.C. 5703.53.

The proper way to request an Opinion of the Tax Commissioner is to send a writing that comports with OAC 5703-1-12 to:

Tax Commissioner, Sarah O'Leary
Ohio Department of Taxation
30 East Broad Street
Columbus, OH 43215

Table of Contents

Tax Type Subject Matter Opinion (Year - Number)
Commercial Activity Agent 08-0012
  Agent 08-0011
  Agent 08-0007
  Agent 08-0001
  Common Owner 06-0005
  Consolidated Election 06-0003
  Elected Consolidated Group 05-0007
  Foreign Trade Zone 05-0010
  Natural Gas Marketer 09-0005
  Nonprofit Organization 09-0002
  Nonprofit Organization 08-0010
  Nonprofit Organization 07-0002
Corporate Franchise Appreciation After Merger 08-0009
  Original Cost 94-0002
  Statute of Limitations 06-0001

Corporate Franchise/

Personal Income

OVCA Credits 05-0011
  Qualified Settlement Fund 08-0003
  Qualified Settlement Fund 99-0004
  Qualified Settlement Fund 97-0001

Employer Withholding

School Districts 06-0011
Personal Property Foreign Trade Zone 01-0005
  Foreign Trade Zone 93-0017
  Foreign Trade Zone 90-0006
  Motor Vehicles 91-0014
  Real or Personal 07-0001
  Sale or Lease 91-0024
Sales Tax Advertising Material 94-0004
  Affiliated Group 93-0012
  Affiliated Group 93-0019
  Automatic Data Processing 92-0009
Billing and Collection Services
Business Fixture
Cable Television System
  Cloud-based Applications 14-0001
  Commercial Kitchen Equipment 05-0009
  Construction Contracts 20-0001
  Consumer 91-0008
  Defibrillator 05-0003
  Electronic Exemption Certificates 06-0002
  Electronic Information 05-0005
  Electronic Information Services 20-0002
  Employment Placement 93-0001
  Employment Placement 93-0013
  Floor-Cleaning Equipment 05-0004
  Food Premises 93-0002
  Laundering Rental Articles 93-0014
  Medical Devices 00-0006
  900 Service 92-0008
  900 Service 90-0008
  Nursing Home 92-0002
  Nutritional Supplements 00-0002
  Point of Sale Coupon Service 07-0006
  Price 90-0011
  Real or Personal 93-0020
  Refinancing Lease 91-0012
  Sales to Exempt Organizations 05-0008
  Salvage Vehicles 04-0003
  Scaffolding 05-0002
  Services as Things Transformed 93-0021
  Soft Drink/Food Stamps 05-0006
  Software 05-0001
  Software 91-0016
  Supplying Compressed Air 08-0002
  Total Order Coupons 02-0004
  Water Treatment 93-0026
Sales/Personal Property Sale or Lease 92-0014
Sales/Use Advertising 91-0020
  Agriculture 93-0004
  Automatic Data Processing 91-0006
  Billing and Collection Services 06-0013
  Casual Sales/Customized Software 07-0003
  Computer Services 92-0015
  Defibrillation Units 00-0010
  Electronic Reports 92-0007
  Employee Benefit and Human Resource Services 04-0002
  Fulfillment for Direct Marketer 07-0005
  Maintenance Contracts 90-0009
  Medical Records 91-0017
  Motion Picture Films 06-0012
  Popcorn Conditioning Bins 00-0004
  Prescription Drugs 01-0002
  Property Management 92-0016
  Public Utility Service 90-0014
  Public Utility Service 90-0012
  Publications 91-0013
  Rebilled Costs 92-0003
  Resale 90-0013
  Service Plans 91-0009
  Service Plans 91-0005
  Technology Consulting Services 08-0006
  Vendor/Construction Contractor 91-0001
  Vitamins/Advertising/Shipping 02-0005

Additional Resources

Additional Resources