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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5739 | Sales Tax
Section 5739.103 | Registration With Tax Commissioner.
Universal Citation: Ohio Rev Code § 5739.103 (2020)
Effective: September 29, 2015
Latest Legislation: House Bill 64 - 131st General Assembly
No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) or (C) of section 5739.101 of the Revised Code in a municipal corporation or township that has imposed a tax under division (B) or (C) of that section without first registering with the tax commissioner. The tax commissioner shall prescribe the form of the registration.
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