Ohio § 5739.051 Medicaid health insuring corporation; direct payments; returns

Ohio Statutes

§ 5739.051 — Medicaid health insuring corporation; direct payments; returns

Ohio § 5739.051

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.051 (Medicaid health insuring corporation; direct payments; returns) 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. § 5739.051 (2026).

Text

(A)The tax commissioner shall issue a direct payment permit to a medicaid health insuring corporation that authorizes the medicaid health insuring corporation to pay all taxes due on sales described in division (B)(11) of section5739.01of the Revised Code directly to the state. Each medicaid health insuring corporation shall pay pursuant to such direct payment authority all sales tax levied on such sales by sections5739.02,5739.021,5739.023, and5739.026of the Revised Code and all use tax levied on such sales pursuant to sections5741.02,5741.021,5741.022, and5741.023of the Revised Code, unless division (B)(11)(b) of section5739.01of the Revised Code applies.

(B)Each medicaid health insuring corporation shall, on or before the twenty-third day of each month, file a return for the

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(A) The tax commissioner shall issue a direct payment permit to a medicaid health insuring corporation that authorizes the medicaid health insuring corporation to pay all taxes due on sales described in division (B)(11) of section5739.01of the Revised Code directly to the state. Each medicaid health insuring corporation shall pay pursuant to such direct payment authority all sales tax levied on such sales by sections5739.02,5739.021,5739.023, and5739.026of the Revised Code and all use tax levied on such sales pursuant to sections5741.02,5741.021,5741.022, and5741.023of the Revised Code, unless division (B)(11)(b) of section5739.01of the Revised Code applies.

(B) Each medicaid health insuring corporation shall, on or before the twenty-third day of each month, file a return for the preceding month on a form prescribed by the tax commissioner and shall pay the tax shown on the return to be due, unless division (B)(11)(b) of section5739.01of the Revised Code applies. The return shall show the amount of tax due from the medicaid health care insuring corporation for the period covered by the return and other such information as the commissioner deems necessary. Upon written request, the commissioner may extend the time for filing the return and paying the tax. The commissioner may require each medicaid health insuring corporation to file returns and remit payment by electronic means as provided in section5739.032of the Revised Code.