Ohio § 5739.10 Excise tax on vendor's receipts

Ohio Statutes

§ 5739.10 — Excise tax on vendor's receipts

Ohio § 5739.10

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.10 (Excise tax on vendor's receipts) 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. § 5739.10 (2026).

Text

(A)In addition to the tax levied by section5739.02of the Revised Code and any tax levied pursuant to section5739.021,5739.023, or5739.026of the Revised Code, and to secure the same objectives specified in those sections, there is hereby levied upon the privilege of engaging in the business of making retail sales, an excise tax equal to the tax levied by section5739.02of the Revised Code, or, in the case of retail sales subject to a tax levied pursuant to section5739.021,5739.023, or5739.026of the Revised Code, a percentage equal to the aggregate rate of such taxes and the tax levied by section5739.02of the Revised Code of the receipts derived from all retail sales, except those to which the excise tax imposed by section5739.02of the Revised Code is made inapplicable by division (B

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(A) In addition to the tax levied by section5739.02of the Revised Code and any tax levied pursuant to section5739.021,5739.023, or5739.026of the Revised Code, and to secure the same objectives specified in those sections, there is hereby levied upon the privilege of engaging in the business of making retail sales, an excise tax equal to the tax levied by section5739.02of the Revised Code, or, in the case of retail sales subject to a tax levied pursuant to section5739.021,5739.023, or5739.026of the Revised Code, a percentage equal to the aggregate rate of such taxes and the tax levied by section5739.02of the Revised Code of the receipts derived from all retail sales, except those to which the excise tax imposed by section5739.02of the Revised Code is made inapplicable by division (B) of that section.

(B) For the purpose of this section, no vendor shall be required to maintain records of sales of food for human consumption off the premises where sold, and no assessment shall be made against any vendor for sales of food for human consumption off the premises where sold, solely because the vendor has no records of, or has inadequate records of, such sales; provided that where a vendor does not have adequate records of receipts from the vendor's sales of food for human consumption on the premises where sold, the tax commissioner may refuse to accept the vendor's return and, upon the basis of test checks of the vendor's business for a representative period, and other information relating to the sales made by such vendor, determine the proportion that taxable retail sales bear to all of the vendor's retail sales. The tax imposed by this section shall be determined by deducting from the sum representing five and three-fourths per cent, as applicable under division (A) of this section, or, in the case of retail sales subject to a tax levied pursuant to section5739.021,5739.023, or5739.026of the Revised Code, a percentage equal to the aggregate rate of such taxes and the tax levied by section5739.02of the Revised Code of the receipts from such retail sales, the amount of tax paid to the state or to a clerk of a court of common pleas. The section does not affect any duty of the vendor under sections5739.01to5739.19and5739.26to5739.31of the Revised Code, nor the liability of any consumer to pay any tax imposed by or pursuant to section5739.02,5739.021,5739.023, or5739.026of the Revised Code.