As part of the Ohio Department of Taxation’s five-year rule review process, the Business Tax Division proposes the following rule changes:
5703-29-16 Qualified distribution center: Non-substantive verbiage updates.
5703-29-18 Records retention requirements: Remove outdated language, update records retention language for credits and non-substantive verbiage updates.
The proposed rules are available for review at: https://tax.ohio.gov/professional/legal/rules. All comments regarding the proposed rules should be sent to [email protected] by Aug. 30, 2024.