Ohio Statutes
§ 5739.103 — Registration with tax commissioner
Ohio § 5739.103
This text of Ohio § 5739.103 (Registration with tax commissioner) 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. § 5739.103 (2026).
Text
No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) or (C) of section5739.101of the Revised Code in a municipal corporation or township that has imposed a tax under division (B) or (C) of that section without first registering with the tax commissioner. The tax commissioner shall prescribe the form of the registration.
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Legislative History
Effective: September 29, 2015 | Latest Legislation: House Bill 64 - 131st General Assembly
Nearby Sections
15
§ 5739.01
Sales tax definitions§ 5739.011
Exemptions for manufacturing§ 5739.012
Taxation of bundled transactions§ 5739.021
Additional sales tax levied by county§ 5739.022
Repealing emergency permissive tax§ 5739.023
Transit authority tax levy§ 5739.026
County sales tax for specific purposes§ 5739.028
Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility§ 5739.031
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Bluebook (online)
Ohio § 5739.103, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5739.103.