This week the Ohio Department of Taxation (ODT) released its latest draft of the Manufacturing Sales and Use Exemption rule review. Reacting to the previous draft, the OMA working group had advocated for removing this language (4th paragraph, division (B)(1)): “However, the maintain (sic) materials in the same state or form as they are received or measuring raw materials to verify quantities received, does not constitute commitment,” thus arguing for a complete definition of tax exempt materials committed to the manufacturing process. Responding to the OMA’s comments, ODT agreed to remove the objectionable provision from the draft rule. Keeping that language out of the rule would be a major win for manufacturers. If you and/or your tax expert have comments on this latest draft, or the rule review in general, contact OMA’s Rob Brundrett. 11/9/2017