2006 Ohio Revised Code - 5739.10. Excise tax on vendor.

§ 5739.10. Excise tax on vendor.
 

(A)  In addition to the tax levied by section 5739.02 of the Revised Code and any tax levied pursuant to section 5739.021 [5739.02.1], 5739.023 [5739.02.3], or 5739.026 [5739.02.6] of the Revised Code, and to secure the same objectives specified in those sections, there is hereby levied upon the privilege of engaging in the business of making retail sales, an excise tax equal to the tax levied by section 5739.02 of the Revised Code, or, in the case of retail sales subject to a tax levied pursuant to section 5739.021 [5739.02.1], 5739.023 [5739.02.3], or 5739.026 [5739.02.6] of the Revised Code, a percentage equal to the aggregate rate of such taxes and the tax levied by section 5739.02 of the Revised Code of the receipts derived from all retail sales, except those to which the excise tax imposed by section 5739.02 of the Revised Code is made inapplicable by division (B) of that section. 

(B)  For the purpose of this section, no vendor shall be required to maintain records of sales of food for human consumption off the premises where sold, and no assessment shall be made against any vendor for sales of food for human consumption off the premises where sold, solely because the vendor has no records of, or has inadequate records of, such sales ; provided that where a vendor does not have adequate records of receipts from the vendor's sales of food for human consumption on the premises where sold, the tax commissioner may refuse to accept the vendor's return and, upon the basis of test checks of the vendor's business for a representative period, and other information relating to the sales made by such vendor, determine the proportion that taxable retail sales bear to all of the vendor's retail sales. The tax imposed by this section shall be determined by deducting from the sum representing five and one-half or six per cent, as applicable under division (A) of this section, or, in the case of retail sales subject to a tax levied pursuant to section 5739.021 [5739.02.1], 5739.023 [5739.02.3], or 5739.026 [5739.02.6] of the Revised Code, a percentage equal to the aggregate rate of such taxes and the tax levied by section 5739.02 of the Revised Code of the receipts from such retail sales, the amount of tax paid to the state or to a clerk of a court of common pleas. The section does not affect any duty of the vendor under sections 5739.01 to 5739.19 and 5739.26 to 5739.31 of the Revised Code, nor the liability of any consumer to pay any tax imposed by or pursuant to section 5739.02, 5739.021 [5739.02.1], 5739.023 [5739.02.3], or 5739.026 [5739.02.6] of the Revised Code. 
 

HISTORY: GC § 5546-12a; 116 v PtII, 323; 122 v 912; Bureau of Code Revision, 10-1-53; 128 v 421 (Eff 7-1-59); 129 v 582(977) (Eff 1-10-61); 129 v 1164 (Eff 1-1-62); 129 v 1402 (Eff 1-2-62); 132 v S 350 (Eff 9-1-67); 132 v H 919 (Eff 12-12-67); 135 v S 544 (Eff 6-29-74); 139 v H 694 (Eff 11-15-81); 139 v H 694, §§ 205, 206 (Eff 8-1-82); 139 v H 552 (Eff 11-25-81); 139 v H 552, § 25 (Eff 8-1-82); 141 v H 583. Eff 2-20-86; 150 v H 95, § 1, eff. 7-1-03, 1-1-06; 151 v H 66, § 101.01, eff. 6-30-05.
 

The effective date is set by § 612.21 of 151 v H 66. 

The effective date is set by section 183 of H.B. 95. 

The provisions of § 158, H.B. 95 (150 v  - ), read as follows: 

SECTION 158. (D) The amendment by this act of section 5739.10 of the Revised Code pertaining to the temporary 6% excise tax levied upon the privilege of engaging in the business of making retail sales applies on and after July 1, 2003. The amendment by this act of that section pertaining to the elimination of the exemption for retail sales under 16› applies on and after January 1, 2006. 

 

Effect of Amendments

151 v H 66, effective June 30, 2005, in (A), substituted "equal to the tax levied by section 5739.02 of the Revised Code" for "of six per cent on and after July 1, 2003, and on and before June 30, 2005, and an excise tax of five per cent on and after July 1, 2005"; and inserted "and one-half" in (B).