# Ohio Admin. Code 5703-9-04: Rule 5703-9-04. Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale

> Ohio · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_04

## Section

- **Citation:** Ohio Admin. Code 5703-9-04
- **Heading:** Rule 5703-9-04. Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale
- **Jurisdiction:** Ohio
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Administrative Code / Agency 5703 / Chapter 5703-9 / Rule 5703-9-04

## Text

Other (A) A vendor, wholesaler, lessor, manufacturer, or other person who removes from inventory tangible personal property that was purchased without payment of sales or use tax on the basis that the tangible personal property was intended to be resold pursuant to division (E) of section 5739.01 of the Revised Code, and temporarily or permanently stores, uses, or otherwise consumes such tangible personal property in a taxable manner inconsistent with such claim of exception, shall accrue and pay use tax on the price of the tangible personal property, as defined in division (G) of section 5741.01 of the Revised Code. (B) A manufacturer who produces tangible personal property which he has manufactured from raw materials or component parts purchased without payment of sales or use tax on the basis that the raw materials or parts were intended to be incorporated into a product for sale pursuant to division (B)(42)(a) of section 5739.02 of the Revised Code, and that temporarily or permanently stores, uses, or otherwise consumes such tangible personal property in a taxable manner inconsistent with such claim of exemption, shall accrue and pay use tax on the price of such tangible personal property, as defined in division (G) of section 5741.01 of the Revised Code and in accordance with paragraph (A) of rule 5703-9-21 of the Administrative Code. Last updated September 9, 2025 at 12:38 PM Supplemental Information Authorized By: 5703.05 Amplifies: 5739.01 , 5739.12 , 5741.01 , 5741.02 , 5741.12 8/27/2030 1/1/1962

## Nearby sections

- [Ohio Admin. Code 5703-9-02 Rule 5703-9-02. Maintenance of records](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_02.md)
- [Ohio Admin. Code 5703-9-03 Rule 5703-9-03. Sales and use tax; exemption certificate forms](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_03.md)
- [Ohio Admin. Code 5703-9-04 Rule 5703-9-04. Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_04.md)
- [Ohio Admin. Code 5703-9-05 Rule 5703-9-05. Transactions where tangible personal property is or is to be stored](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_05.md)
- [Ohio Admin. Code 5703-9-06 Rule 5703-9-06. Imposition of tax on transportation services](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_06.md)
- [Ohio Admin. Code 5703-9-07 Rule 5703-9-07. Application for refund of sales and use taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_07.md)
- [Ohio Admin. Code 5703-9-08 Rule 5703-9-08. Sales and use tax; authority to predetermine (prepay) or prearrange sales tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_08.md)
- [Ohio Admin. Code 5703-9-10 Rule 5703-9-10. Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_10.md)
- [Ohio Admin. Code 5703-9-11 Rule 5703-9-11. Returned merchandise and rejected services](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_11.md)
- [Ohio Admin. Code 5703-9-12 Rule 5703-9-12. Exchanged merchandise](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_12.md)
- [Ohio Admin. Code 5703-9-13 Rule 5703-9-13. Sales and use tax; reporting periods](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_13.md)
- [Ohio Admin. Code 5703-9-14 Rule 5703-9-14. Sales and use tax; construction contracts; exemption certificates](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_14.md)
- [Ohio Admin. Code 5703-9-15 Rule 5703-9-15. Sales and use tax; coupons, coupon books, and gift cards](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_15.md)
- [Ohio Admin. Code 5703-9-16 Rule 5703-9-16. Affiliated group](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_16.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_04. Check the current official text before relying on it. Not legal advice.