Ohio Sales and Use Draft Rules Examined


As reported last 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. Here is a short memo from OMA tax counsel Mark Engel of Bricker & Eckler about the changes and impacts contained in the latest version. Engel writes: “In summary, many of the changes are minor, but positive. The change in the commencement of manufacturing, however, to exclude any equipment that maintains the condition of the material, remains problematic.” ODT is planning 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. 8/17/2017