(AAA) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. 95 adopts the Streamlined Agreement's definitions of "computer," "computer software," and "prewritten computer software" as follows in R.C. ![]() The term "prewritten computer software" is defined in the Streamlined Sales and Use Tax Agreement. 5739.02(B)(7) that provides a sales tax exemption for "sales of electricity delivered through wires." This new exemption is effective July 1, 2003. ![]() To avoid imposing sales and use tax on sales of electricity, H.B. 5739.01(YY) specifies that for sales and use tax purposes, tangible personal property includes electricity. Ohio has a special Kilowatt-hour tax that applies to electricity.įor purposes of conforming to the Streamlined Agreement, R.C. As such, sales of electricity were not subject to Ohio sales or use tax. 5701.03, Ohio does not consider electricity to be personal property. That section expressly includes in the definition of tangible personal property, "*** electricity, *** and prewritten computer software." Below is a discussion of these items. For purposes of this chapter and Chapter 5741, of the Revised Code, "tangible personal property" includes motor vehicles, electricity, water, gas, steam, and prewritten computer software. "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. 5739.01(YY) was added to the sales tax chapter. 95, the Ohio sales tax statutes did not contain a definition of "tangible personal property." Effective July 1, 2003, a new R.C. The use tax applies to the storage, use, or consumption of tangible personal property in Ohio. The Ohio sales tax applies to sales of tangible personal property made in this state. ![]() 95 was the addition of a new definition of "tangible personal property." This definition is to be used for sales and use tax purposes only it does not apply to other taxes, such as personal property tax. Information on the Streamlined Agreement can be found at Effective July 1, 2003, one change that was made in H.B. 95 contains a number of changes intended to bring Ohio statutes into compliance with the terms of the Streamlined Sales and Use Tax Agreement.
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