This week the Ohio Department of Taxation (ODT) issued a second draft of potential revisions to the manufacturing sales and use tax rule (OAC 5703-9-21) in response to comments submitted by the OMA and other interested parties.
In its second round of comments developed by a work group of members, OMA focused on the treatment of materials and equipment that are integral to the entire manufacturing process and, therefore, should be treated favorably with respect to the tax.
ODT is planning to hold an interested party meeting at the end of August to discuss the newest draft version of the rule. Members interested in participating in the OMA work group should contact Rob Brundrett. 8/10/2017