This week the OMA submitted a second round of comments to the Ohio Department of Taxation (ODT) regarding potential revisions to the manufacturing sales and use tax rule (OAC 5703-9-21). The comment period was opened as a result of the agency’s rule review. In comments, the OMA focused on the treatment of materials and of equipment that are integral to the entire manufacturing process and should be treated favorably with respect to the tax. ODT will be reviewing interested party comments and providing a revised rule draft to the public over the summer. 6/28/2017