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Home » US Law » 2022 Ohio Revised Code » Title 57 | Taxation » Chapter 5727 | Public Utilities » Section 5727.05 | Exemption of Nonprofit and Municipal Corporations.

Effective: October 5, 1999

Latest Legislation: Senate Bill 3 – 123rd General Assembly

Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following:

(A) Nonprofit corporations as defined in division (C) of section 1702.01 of the Revised Code that are engaged exclusively in the treatment, distribution, and sale of water to consumers;

(B) Municipal corporations within this state.