2006 Ohio Revised Code - 5703.65. Central sales and use tax registration system does not establish nexus.
§ 5703.65. Central sales and use tax registration system does not establish nexus.
Registration with the central registration system provided for in
section 5740.05 of the Revised Code shall not be used as a basis for establishing nexus with or in this state for any tax levied by the state or a political subdivision of the state.
HISTORY: 149 v S 143. Eff 7-1-2003.
The effective date is set by section 3 of SB 143.
The provisions of § 134.14 of H.B. 95 (150 v - ) read as follows:
SECTION 134.14. That Section 3 of Am. Sub. S.B. 143 of the 124th General Assembly be amended to read as follows:
"Sec. 3. Sections 5739.03, 5739.12, 5741.02, and 5741.12, and division (I)(7) of
section 5741.01 of the Revised Code, as amended by Am. Sub. S.B. 143 of the 124th General Assembly, and sections 306.73, 5703.65, 5739.04, 5739.06, 5741.05, and 5741.08 of the Revised Code, as enacted by Am. Sub. S.B. 143 of the 124th General Assembly, shall take effect July 1, 2003. Sections 5739.021, 5739.023, 5739.026, 5739.031, and 5739.033 of the Revised Code, as amended by Am. Sub. S.B. 143 of the 124th General Assembly, shall take effect January 1, 2004."
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