Effective: September 13, 2022 Latest Legislation: House Bill 687 – 134th General Assembly As used in this chapter: (A) “Person” means, but is not limited to, individuals, combinations of individuals of any form, receivers, assignees, trustees in bankruptcy, firms, companies, joint-stock companies, business trusts, estates, partnerships, limited liability partnerships, limited liability companies, associations, joint ventures, […]
Effective: September 6, 2012 Latest Legislation: House Bill 508, House Bill 510 – 129th General Assembly (A) A group of two or more persons may elect to be a consolidated elected taxpayer for the purposes of this chapter if the group satisfies all of the following requirements: (1) The group elects to include all persons, […]
Effective: April 12, 2021 Latest Legislation: Senate Bill 276 – 133rd General Assembly (A) All persons, other than persons enumerated in divisions (E)(2) to (5) of section 5751.01 of the Revised Code, having more than fifty per cent of the value of their ownership interest owned or controlled, directly or constructively through related interests, by […]
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly (A) Except as provided in division (B) of this section: (1) A person shall include as taxable gross receipts the value of property the person transfers into this state for the person’s own use within one year after the person receives the […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest is owed are jointly and severally liable for such amounts. Although the reporting person will be assessed for […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) For the purpose of funding the needs of this state and its local governments, there is hereby levied a commercial activity tax on each person with taxable gross receipts for the privilege of doing business in this state. For the purposes […]
Effective: June 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) Except as provided in division (B) of this section, the tax levied under this section for each tax period shall be the product of two and six-tenths mills per dollar times the remainder of the taxpayer’s taxable gross receipts for the […]
Effective: June 11, 2012 Latest Legislation: House Bill 487 – 129th General Assembly For the purposes of this chapter, gross receipts shall be sitused to this state as follows: (A) Gross rents and royalties from real property located in this state shall be sitused to this state. (B) Gross rents and royalties from tangible personal […]
Effective: September 6, 2012 Latest Legislation: House Bill 508 – 129th General Assembly (A) As used in this section, “person” includes a reporting person. (B) Not later than thirty days after a person first has more than one hundred fifty thousand dollars in taxable gross receipts in a calendar year, each person subject to this […]
Effective: September 6, 2012 Latest Legislation: House Bill 508 – 129th General Assembly (A) If a person subject to this chapter anticipates that the person’s taxable gross receipts will be more than one million dollars in a calendar year, the person shall notify the tax commissioner on the person’s initial registration form and file on […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A)(1) Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer other than a calendar year taxpayer shall file with the tax commissioner a tax return in such form as the commissioner prescribes. […]
Effective: September 13, 2022 Latest Legislation: House Bill 687 – 134th General Assembly (A) On or before the first day of October of each year in which a megaproject operator has an agreement with the tax credit authority under division (D) of section 122.17 of the Revised Code that remains in effect and has not […]
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly (A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under this chapter shall pay a penalty in an amount not exceeding the greater of fifty dollars or ten […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) Any person required to file returns under this chapter shall remit each tax payment, and, if required by the tax commissioner, file the tax return or the annual report, electronically. The commissioner may require taxpayers to use the Ohio business gateway […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) An application for refund to the taxpayer of the amount of taxes imposed under this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment shall be filed by the reporting person with the tax […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly As used in this section, “debt to this state” means unpaid taxes due the state, unpaid workers’ compensation premiums due under section 4123.35 of the Revised Code, unpaid unemployment compensation contributions due under section 4141.25 of the Revised Code, unpaid unemployment compensation […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) The tax commissioner may make an assessment, based on any information in the commissioner’s possession, against any person that fails to file a return or pay any tax as required by this chapter. The commissioner shall give the person assessed written […]
Effective: September 13, 2022 Latest Legislation: House Bill 687 – 134th General Assembly (A) If a taxpayer excludes from its taxable gross receipts amounts described under division (F)(2)(oo) or (pp) of section 5751.01 of the Revised Code for a tax period in which the taxpayer does not qualify for that exclusion for any portion of […]
Effective: March 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly If any person liable for the tax imposed under this chapter sells the trade or business, disposes in any manner other than in the regular course of business at least seventy-five per cent of assets of the trade or business, or quits […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any penalty imposed under this chapter within ninety days after the time prescribed for payment of the penalty, the […]
