Ohio § 5739.04 Notification of change in county or transit authority boundaries

Ohio Statutes

§ 5739.04 — Notification of change in county or transit authority boundaries

Ohio § 5739.04

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.04 (Notification of change in county or transit authority boundaries) 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. § 5739.04 (2026).

Text

If modification of a county's jurisdictional  boundaries or a transit authority's territory results in a change  in the tax rate levied under section5739.021,5739.023, or5739.026of the Revised Code, the tax commissioner, within thirty  days of such change, shall notify any vendor or the vendor's  certified service provider, if the vendor has selected one, of  such change. The rate change shall not apply to sales made by such  vendor until the first day of a calendar quarter following the  expiration of sixty days from the date of notice by the  commissioner.

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If modification of a county's jurisdictional boundaries or a transit authority's territory results in a change in the tax rate levied under section5739.021,5739.023, or5739.026of the Revised Code, the tax commissioner, within thirty days of such change, shall notify any vendor or the vendor's certified service provider, if the vendor has selected one, of such change. The rate change shall not apply to sales made by such vendor until the first day of a calendar quarter following the expiration of sixty days from the date of notice by the commissioner.