Chapter 5703-29 - Commercial Activity Tax
- Section 5703-29-01 - Definition of foreign. [Rescinded]
- Section 5703-29-02 - Application of common owners and joint ventures
- Section 5703-29-03 - Sampling
- Section 5703-29-04 - Excluded person - consolidated elected and combined taxpayer groups
- Section 5703-29-05 - Commercial activity tax taxpayers must file and pay electronically
- Section 5703-29-06 - Transfers of property into the state
- Section 5703-29-07 - [Rescinded] Qualified foreign trade zone area
- Section 5703-29-08 - Request for member of a combined taxpayer group to file separately
- Section 5703-29-09 - Option for quarterly taxpayers to make estimated payments
- Section 5703-29-10 - Nonprofit organizations and contributions
- Section 5703-29-11 - [Rescinded] Commercial activity tax credit for unused franchise tax net operating losses
- Section 5703-29-12 - [Rescinded] Temporary motor fuel exemptions from the commercial activity tax
- Section 5703-29-13 - Commercial activity tax definition of "agent"
- Section 5703-29-14 - Commercial activity tax definition of "cash discounts"
- Section 5703-29-15 - Highway transportation services - bright-line presence and situsing
- Section 5703-29-16 - Qualified distribution center
- Section 5703-29-17 - Situsing of certain services for purposes of the commercial activity tax
- Section 5703-29-18 - Records retention requirements
- Section 5703-29-19 - Changes in ownership
- Section 5703-29-20 - Situsing receipts from periodic payments for mobile property
- Section 5703-29-21 - Pre-income tax trusts, explained with revocation procedures
- Section 5703-29-22 - Explanation of the commercial activity tax credits