2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5739 | Sales Tax
Section 5739.131 | Service of Process or Notice to Nonresident.
Effective: October 16, 2009
Latest Legislation: House Bill 1 - 128th General Assembly
Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents of engaging in the business of selling in this state, as defined in section 5741.01 of the Revised Code, and any resident of this state who is required by sections 5739.17 and 5739.31 of the Revised Code to have a vendor's license and subsequently becomes a nonresident or conceals the person's whereabouts, makes the secretary of state the person's agent for the service of process or notice in any assessment, action, or proceedings instituted in this state against such person under sections 5739.01 to 5739.31 and 5741.01 to 5741.22 of the Revised Code.
Such process or notice shall be served as provided under section 5703.37 of the Revised Code.
