Effective: September 13, 2022 Latest Legislation: House Bill 687 – 134th General Assembly As used in this chapter: (A) “Person” includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the state and its political subdivisions, and combinations of individuals of any form. (B) “Sale” and “selling” […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “Manufacturer” means a person who is engaged in manufacturing, processing, assembling, or refining a product for sale and, solely for the purposes of division (B)(12) of this section, a person who meets all the qualifications […]
Effective: February 5, 2020 Latest Legislation: Senate Bill 26 – 133rd General Assembly (A) As used in this section: (1) “Bundled transaction” means the retail sale of two or more products, except real property and services to real property, where the products are otherwise distinct and identifiable products and are sold for one non-itemized price. […]
Effective: September 13, 2022 Latest Legislation: House Bill 687 – 134th General Assembly For the purpose of providing revenue with which to meet the needs of the state, for the use of the general revenue fund of the state, for the purpose of securing a thorough and efficient system of common schools throughout the state, […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) For the purpose of providing additional general revenues for the county, supporting criminal and administrative justice services in the county, funding a regional transportation improvement project under section 5595.06 of the Revised Code, or any combination of the foregoing, and to […]
Effective: April 9, 2001 Latest Legislation: House Bill 672 – 123rd General Assembly (A) As used in this section and section 5739.02 of the Revised Code: (1) “Manufactured home” has the same meaning as in division (C)(4) of section 3781.06 of the Revised Code and includes all skirting, awnings, interior cabinetry, and other accessories and […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly (A) The question of repeal of either a county permissive tax or an increase in the rate of a county permissive tax that was adopted as an emergency measure pursuant to section 5739.021 or 5739.026 of the Revised Code may be initiated […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A)(1) For the purpose of providing additional general revenues for a transit authority, funding a regional transportation improvement project under section 5595.06 of the Revised Code, or funding public infrastructure projects as described in section 306.353 of the Revised Code, and to […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) A vendor shall compute the tax on each sale by multiplying the price by the aggregate rate of taxes in effect under sections 5739.02 and 5741.02, and sections 5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of the Revised Code. The computation […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) A board of county commissioners may levy a tax on every retail sale in the county, except sales of watercraft and outboard motors required to be titled pursuant to Chapter 1548. of the Revised Code and sales of motor vehicles, at […]
Effective: July 8, 1992 Latest Legislation: House Bill 485 – 119th General Assembly (A) Notwithstanding sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code, the tax due on the sale to a consumer who is a nonresident of this state of a watercraft or outboard motor required to be titled […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly As used in this section “sports facility” and “constructing” have the same meanings as in division (A)(8) of section 5739.026 of the Revised Code. This section applies only to taxes levied pursuant to sections 5739.023 and 5741.022 of the Revised Code by […]
Effective: September 23, 2008 Latest Legislation: House Bill 562 – 127th General Assembly (A) Notwithstanding sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code, and except as otherwise provided in division (B) of this section, the tax due under this chapter on the sale of a motor vehicle required to […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) Except as provided in section 5739.05 or section 5739.051 of the Revised Code, the tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code shall be paid by the consumer to the vendor, and each […]
Effective: June 2, 2005 Latest Legislation: Senate Bill 26 – 126th General Assembly (A) Upon application, the tax commissioner may issue a direct payment permit that authorizes a consumer to pay the sales tax levied by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code or the use tax levied by […]
Effective: January 1, 2008 Latest Legislation: House Bill 119 – 127th General Assembly (A) If the total amount of tax required to be paid by a permit holder under section 5739.031 of the Revised Code for any calendar year equals or exceeds seventy-five thousand dollars, the permit holder shall remit each monthly tax payment in […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) The amount of tax due pursuant to sections 5739.02, 5739.021, 5739.023, and 5739.026 of the Revised Code is the sum of the taxes imposed pursuant to those sections at the sourcing location of the sale as determined under this section or, […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “Air-to-ground radiotelephone service” means a radio service, as defined in 47 C.F.R. 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. (2) “Call-by-call basis” […]
Effective: September 6, 2012 Latest Legislation: House Bill 508 – 129th General Assembly If modification of a county’s jurisdictional boundaries or a transit authority’s territory results in a change in the tax rate levied under section 5739.021, 5739.023, or 5739.026 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A)(1) The tax commissioner shall enforce and administer sections 5739.01 to 5739.31 of the Revised Code, which are hereby declared to be sections which the commissioner is required to administer within the meaning of sections 5703.17 to 5703.37, 5703.39, 5703.41, and 5703.45 […]
