2006 Ohio Revised Code - 5751.02. Commercial activity tax levied on persons with taxable gross receipts; restrictions on billing or invoicing tax to another person.

§ 5751.02. Commercial activity tax levied on persons with taxable gross receipts; restrictions on billing or invoicing tax to another person.
 

(A)  For the purpose of funding the needs of this state and its local governments beginning with the tax period that commences July 1, 2005, and continuing for every tax period thereafter, 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 of this chapter, "doing business" means engaging in any activity, whether legal or illegal, that is conducted for, or results in, gain, profit, or income, at any time during the calendar year. Persons on which the commercial activity tax is levied include, but are not limited to, persons with substantial nexus with this state. The tax imposed under this section is not a transactional tax and is not subject to Public Law No. 86-272, 73 Stat. 555. The tax imposed under this section is in addition to any other taxes or fees imposed under the Revised Code. The tax levied under this section is imposed on the person receiving the gross receipts and is not a tax imposed directly on a purchaser. The tax imposed by this section is an annual privilege tax for the calendar year that, in the case of calendar year taxpayers, is the annual tax period and, in the case of calendar quarter taxpayers, contains all quarterly tax periods in the calendar year. A taxpayer is subject to the annual privilege tax for doing business during any portion of such calendar year. 

(B)  The tax imposed by this section is a tax on the taxpayer and shall not be billed or invoiced to another person. Even if the tax or any portion thereof is billed or invoiced and separately stated, such amounts remain part of the price for purposes of the sales and use taxes levied under Chapters 5739. and 5741. of the Revised Code. Nothing in division (B) of this section prohibits a person from including in the price charged for a good or service an amount sufficient to recover the tax imposed by this section. 
 

HISTORY: 151 v H 66, § 101.01, eff. 6-30-05.
 

See provisions of § 557.09 of 151 v H 66 following RC § 5751.01. 

Not analogous to former RC § 5751.02 (137 v H 415, § 7), repealed 139 v H 694, § 2, eff 11-15-81.

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