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The Department of Taxation Seeks Comments on Proposed Rules
Pursuant to Ohio Revised Code sections 5703.05, 5709.20, 5709.21, 5709.22, 5709.24, 5709.25, 5709.26, and 5709.27, the tax commissioner proposes the following rules for the administration of the tax department:
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Rule Number
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Rule Title
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Proposed Change(s)
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5703-1-06
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Certification of exempt facilities under sections 5709.20 to 5709.27 of the Revised Code.
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Amended
The director of natural resources has been added to the list of persons the commissioner may provide a properly completed application to obtain their opinion.
The director of natural resources has also been added to the list of persons the commissioner does not need to send an application to if the application is not properly completed.
Minor grammar and typographical mistakes have been corrected.
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The proposed rules are available at: https://tax.ohio.gov/professional/legal/rules. All comments regarding the proposed rules should be sent to TaxRules@tax.ohio.gov by February 7, 2025.
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Vision: To create a seamless and user-centric experience for all Ohio Taxpayers.
Mission: One team providing education, innovation, outreach, and exceptional service to our customers.
Core Values: Collaborate and Innovate; Listen Before Talking and Say Yes Before No; Do the Right Thing the Right Way; Bring A Solution; Embrace Diversity and Inclusion; If it’s Worth Doing, It’s Worth Doing NOW
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