(A)Amounts paid
by an employer as allowances or reimbursements for traveling in the course of
the employer's trade or business shall be considered remuneration if such
amounts exceed costs actually incurred by the individual. Travel expenses must
be detailed in current documentation maintained by the employer and employees
and such documentation shall be available for inspection by the director as a
basis upon which to exclude from or include amounts paid as remuneration.
(B)The fair
market value of automobiles and other vehicles provided by an employer when
used for personal use by an employee, shall be considered remuneration. The
"fair market value" is the amount that an individual would have to
pay in an arm's-length transaction to acquire the use of the particular vehicle
in the area in which the vehicle is purchased or leased.
Effective: 11/12/2018
Five Year Review (FYR) Dates: 8/21/2018 and 03/31/2023
Certification: CERTIFIED ELECTRONICALLY
Date: 10/26/2018
Promulgated Under: 119.03
Statutory Authority: 4141.13(A), 4141.14
Rule Amplifies: 4141.01(G)
Prior Effective Dates: 12/16/1947, 07/03/1986, 12/30/1991,
01/15/2001