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the Ohio Revised Code
2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5739: SALES TAX
5739.26 Tax paid by consumer - prohibition against false certificates.
Universal Citation:
OH Rev Code § 5739.26
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No consumer shall refuse to pay the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or refuse to comply with such sections and the rules and regulations of the tax commissioner, or present to the vendor a false certificate indicating that the sale is not subject to the tax.
Effective Date: 10-01-1953
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