Section 5751.011 | Consolidation of Related Taxpayers – Election – Requirements.
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, […]
Section 5751.012 | Combined Taxpayer Groups – Registration Fee – Liability.
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 […]
Section 5751.013 | Taxation of Property Transferred Into State.
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 […]
Section 5751.014 | Joint and Several Liability.
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 […]
Section 5751.02 | Commercial Activity Tax Levied on Taxable Gross Receipts.
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 […]
Section 5751.03 | Commercial Activity Tax Rate – Computation.
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 […]
Section 5751.033 | Situsing of Gross Receipts to Ohio.
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 […]
Section 5751.04 | Registration of Taxpayer With Commissioner – Fee.
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 […]
Section 5751.05 | Election as Calendar Year Taxpayer.
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 […]
Section 5751.01 | Definitions.
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, […]