Ohio § 5739.131 Service of process or notice to nonresident

Ohio Statutes

§ 5739.131 — Service of process or notice to nonresident

Ohio § 5739.131

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.131 (Service of process or notice to nonresident) 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. § 5739.131 (2026).

Text

Any nonresident of this state who accepts the  privilege extended by the laws of this state to nonresidents of  engaging in the business of selling in this state, as defined in  section5741.01of the Revised Code, and any resident of this state who is required by sections5739.17and5739.31of the Revised Code to have a vendor's license and subsequently becomes a  nonresident or conceals the person's whereabouts, makes the  secretary of state the person's agent for the service of process  or notice in any assessment, action, or proceedings  instituted in  this state against such person under sections5739.01to5739.31and5741.01to5741.22of the Revised Code.

Such process or notice shall be served as provided under  section5703.37of the Revised Code.

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Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents of engaging in the business of selling in this state, as defined in section5741.01of the Revised Code, and any resident of this state who is required by sections5739.17and5739.31of the Revised Code to have a vendor's license and subsequently becomes a nonresident or conceals the person's whereabouts, makes the secretary of state the person's agent for the service of process or notice in any assessment, action, or proceedings instituted in this state against such person under sections5739.01to5739.31and5741.01to5741.22of the Revised Code.

Such process or notice shall be served as provided under section5703.37of the Revised Code.