As part of the Ohio Department of Taxation’s five-year rule review process, the Business Tax Division proposes the following rule changes:
Rule Number | Rule Title | Proposed Change(s) |
Commercial activity tax definition of “cash discounts” | Non-substantive verbiage updates. | |
Highway transportation services – bright-line presence and situsing | Revisions proposed to update the rule after changes made to the CAT by H.B. 33 and non-substantive verbiage updates. |
The proposed rules are available at: https://tax.ohio.gov/professional/legal/rules
All comments regarding the proposed rules should be sent to [email protected] by July 22, 2024.