2006 Ohio Revised Code - 5741.05. Seller to determine jurisdiction for which to collect tax.

§ 5741.05. Seller to determine jurisdiction for which to collect tax.
 

(A)  Beginning January 1, 2005/D, a seller that collects the tax levied by sections 5741.02, 5741.021 [5741.02.1], 5741.022 [5741.02.2], or 5741.023 [5741.02.3] of the Revised Code on transactions, other than sales of titled motor vehicles, titled watercraft, or titled outboard motors, shall determine under section 5739.033 [5739.03.3] or 5739.034 [5739.03.4] of the Revised Code the jurisdiction for which to collect the tax. A vendor or seller of motor vehicles, watercraft, or outboard motors required to be titled in this state shall collect the tax levied by section 5739.02 or 5741.02 of the Revised Code and the additional taxes levied by division (A)(1) of section 5741.021 [5741.02.1], division (A)(1) of section 5741.022 [5741.02.2], and division (A)(1) of section 5741.023 [5741.02.3] of the Revised Code for the consumer's county of residence as provided in section 1548.06 and division (B) of section 4505.06 of the Revised Code. 

(B)  A vendor or seller is not responsible for collecting or remitting additional tax if a consumer subsequently stores, uses, or consumes the tangible personal property or service in another jurisdiction with a rate of tax imposed by sections 5741.02, 5741.021 [5741.02.1], 5741.022 [5741.02.2], or 5741.023 [5741.02.3] of the Revised Code that is higher than the amount collected by the vendor or seller pursuant to Chapter 5739. or 5741. of the Revised Code. 
 

HISTORY: 149 v S 143. Eff 1-1-2005; 150 v H 168, § 4, eff. 1-1-05; 150 v H 204, § 6, eff. 1-1-05/D/D; 150 v S 218, § 1, eff. 1-28-05.
 

Å 150 v S 218 was signed by the Governor on January 28, 2005, and went into immediate effect. 

/DÅ As amended by 150 v S 218. The original effective date, as enacted by 150 v H 204, was 7-1-05. 
 

The provisions of § 8 of S.B. 218 (150 v  - ) read as follows: 

SECTION 8. Sections 5739.033, 5739.034, 5739.035, 5740.10, and 5741.05 of the Revised Code, as amended or enacted by this act, provide for or are essential to the implementation of a tax levy. Therefore, under Ohio Constitution, Article II, Section 1d, those sections as amended or enacted by this act are not subject to the referendum and go into immediate effect when this act becomes law. 

The provisions of § 4 of H.B. 168 (150 v  - ), as amended by § 6 of H.B. 204 (150 v  - ) and § 4 of S.B. 218 (150 v  - ), read as follows: 

SECTION 4. Notwithstanding Section 3 of Am. Sub. S.B. 143 of the 124th General Assembly, as subsequently amended by Section 8 of Sub. S.B. 47 of the 125th General Assembly and Section 134.14 of Am. Sub. H.B. 95 of the 125th General Assembly, the enactment of section 5741.05 of the Revised Code by Am. Sub. S.B. 143 of the 124th General Assembly shall take effect January 1, 2005/D. The General Assembly intends by enacting this section to clarify that the operation of section 5741.05 of the Revised Code is to be coordinated with the revised effective date of amended section 5739.033 of the Revised Code. 

See provisions of § 134.14 of H.B. 95 following RC § 5739.04. 

Not analogous to former RC § 5741.05 (GC § 5546-30; 116 v PtII, 101, § 6; Bureau of Code Revision, 10-1-53), repealed, 129 v 1164(1181), § 2, eff 1-1-62.

 

Effect of Amendments

150 v S 218, effective January 28, 2005, added "Beginning January 1, 2005" to the beginning of (A).