# Ohio Admin. Code 5703-9-12: Rule 5703-9-12. Exchanged merchandise

> Ohio · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_12

## Section

- **Citation:** Ohio Admin. Code 5703-9-12
- **Heading:** Rule 5703-9-12. Exchanged merchandise
- **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 5703-9-12

## Text

Other (A) (1) If taxable merchandise is returned to the vendor in exchange for another item the vendor may, provided the vendor allows the customer the full purchase price of the item returned plus the applicable tax, either by credit or refund, record the net difference between the selling price of the item returned and the item delivered to the customer in the exchange as an addition to or deduction from gross sales, whichever is appropriate. (2) If the price of the item delivered to the customer in the exchange is greater than the price of the item returned the vendor must report the difference as an addition to gross sales and collect the appropriate amount of sales tax on the additional amount. (3) If the price of the item delivered to the customer in the exchange is less than the price of the item returned the difference in price may be deducted from gross sales. (4) If there is an exchange in a different jurisdiction, the return and subsequent purchase needs to account for the change in jurisdiction and rate. The jurisdiction of the original transaction is provided any applicable (legal) credit of the tax and the subsequent purchase representing an exchange is taxed at the applicable rate of the new jurisdiction on the full purchase price. (B) The provisions of this rule shall not apply to "trade-ins" so as to conflict with the statutory definition of "sale" and "price" as provided in section 5739.01 of the Revised Code. Last updated September 9, 2025 at 12:39 PM Supplemental Information Authorized By: 5703.05 Amplifies: 5739.12 , 5741.123 8/27/2030

## 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_12. Check the current official text before relying on it. Not legal advice.