Department of Taxation
Proposed Rule
oh-jcarr-jcarr-2026-09-08-5703-9-14-amendment: 5703-9-14 (Amendment) — Sales and use tax; construction contracts; exemption certificates.
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Amendment (Original Filing) Sales and use tax; construction contracts; exemption certificates.
The agency’s own summary, as published.
Rulemaking docket
RIN 5703-9-14
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