The Business Tax Division Seeks Comments on Proposed Rules

Ohio Department of Taxation sent this bulletin at 12/15/2025 12:34 PM EST

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The Business Tax Division Seeks Comments on Proposed Rules

The Ohio Department of Taxation Business Tax Division proposes the following rule:

Rule Number	Rule Title	Proposed Change(s)
5703-29-13	Commercial activity tax deﬁnition of “agent”.	Amended to incorporate changes due to recent case law.

The proposed rule is available at: https://tax.ohio.gov/professional/legal/rules. All comments regarding the proposed rule should be sent to TaxRules@tax.ohio.gov by December 29, 2025.

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