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Chapter 5747: INCOME TAX - Lawriter - ORC - Ohio Laws and ...

5747.01 Income tax definitions.

Except as otherwise expressly provided or clearly appearing from the context, any term used in this chapter that is not otherwise defined in this section has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes or if not used in a comparable context in those laws, has the same...

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Chapter 5703-29 Commercial Activity Tax - Ohio Laws and Rules

5703-29-17 Situsing of certain services for purposes of the commercial activity tax.

(A) In general, gross receipts from services are sitused to Ohio in the proportion that the purchaser's benefit in Ohio with respect to what was purchased bears to the purchaser's benefit everywhere with respect to what was purchased. Except as otherwise set forth in this rule, the physical...

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