Ohio Statutes
§ 5703.65 — Central sales and use tax registration system not to be used for other taxes
Ohio § 5703.65
This text of Ohio § 5703.65 (Central sales and use tax registration system not to be used for other taxes) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5703.65 (2026).
Text
Registration with the central registration system provided for in section5740.05of the Revised Code shall not be used as a basis for establishing nexus with or in this state for any tax levied by the state or a political subdivision of the state.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Effective: July 1, 2003 | Latest Legislation: Senate Bill 143 - 124th General Assembly
Nearby Sections
15
§ 5703.01
Department of taxation composition§ 5703.051
Procedure for certificate of abatement§ 5703.0510
Claiming tax credits; required documentation§ 5703.052
Tax refund fund§ 5703.053
What constitutes timely filing§ 5703.054
Form of filing required documents§ 5703.055
Rounding fractional parts of dollarCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5703.65, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5703.65.