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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5739: SALES TAX
5739.103 Registration with tax commissioner.

Universal Citation:
OH Rev Code § 5739.103
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) of section 5739.101 of the Revised Code in a municipal corporation or township that has imposed a tax under that section without first registering with the tax commissioner. The tax commissioner shall prescribe the form of the registration.

Effective Date: 06-30-1993

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