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the Ohio Revised Code
2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5741: USE TAX; STORAGE TAX
5741.08 Notification of change in county or transit authority boundaries.
Universal Citation:
OH Rev Code § 5741.08
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
If modification of a county’s jurisdictional boundaries or a transit authority’s territory results in a change in the tax rate levied under section 5741.021, 5741.022, or 5741.023 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify any seller that is registered with the central electronic registration system provided for in section 5740.05 of the Revised Code or the seller’s certified service provider, if the seller has selected one, of such change. The rate change shall not apply until the first day of a calendar quarter following the expiration of sixty days from the date of notice by the tax commissioner.
Effective Date: 07-01-2003
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