Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
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Sourcing Issues<br />
• Three things you need to know about<br />
services:<br />
• Who is the purchaser<br />
• What is the purchaser’s benefit<br />
• Where is the benefit received (to determine<br />
situs)<br />
• Reasonable, consistent and uniform<br />
• OAC 5703-29-17<br />
31