Form 925 - County Return Of Grains Handled
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1Form 925
Rev. 11/05
Page 2
Filing Requirements
ment from one place of business to another in this state with-
out a change in ownership. In this schedule, all transfers from
The “County Return of Grains Handled,” form 925, is required
a particular place of business to one other place of business
to be filed by any person, firm, partnership, association, cor-
may be grouped. Transfers from a particular place of busi-
poration or fiduciary receiving or purchasing grain in Ohio, ex-
ness to different places of business cannot be grouped.
cept a public utility, track buyer or farmer acquiring grains
intended to be used by him on the farm or a manufacturer
Transfers are limited to grain “received.” The taxing districts
receiving or purchasing grain for use in his business.
referred to in this schedule are the taxing districts or the place
of business from which shipped and where shipped.
Instructions
Wheat and flax are subject to a rate of tax different from that
Grain “received” must be listed in the taxing district where
for other grains. Therefore, transfers of wheat and flax must
received.
be segregated and listed separately.
Grain “purchased” for the purpose of shipment from a place in
Carry one-half of the bushels transferred FROM each taxing
this state without actually receiving custody or possession,
district shown in Schedule A to the “Transferred FROM” line in
must be listed in the taxing district where the purchaser main-
Schedule B and deduct from the total bushels listed.
tains an elevator, warehouse or other like facility; otherwise,
Carry one-half of the total bushels transferred TO each taxing
such grains are to be listed where the purchaser maintains
district showing Schedule A to the “Transferred TO” line in
his principal office or place of business, which in the case of
Schedule B and deduct from the total bushels listed.
an individual having no other place of business or office in this
state, shall be his residence.
Schedule B
Grain “transferred” from one place of business to another in
The number of bushels and wheat and flax, and all other grains,
this state without a change in ownership, is to be listed one-
purchased or received (“received” to include all “transfers”)
half in the taxing district from which shipped and one-half in
during each month of the calendar or fiscal year preceding tax
the taxing district where shipped. The mechanical arrange-
listing day, must be listed separately in this schedule under
ment of the form is such as to automatically make this distri-
the appropriate heading.
bution.
After making adjustments for transfers of grain, the total bushels
Schedule A
must be carried forward to the computation of tax.
All “transfers” of grain must be listed in this schedule for distri-
bution between taxing districts. A “transfer” of grain is the ship-
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