Ohio Statutes
§ 5739.26 — Tax paid by consumer - prohibition against false certificates
Ohio § 5739.26
This text of Ohio § 5739.26 (Tax paid by consumer - prohibition against false certificates) 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. § 5739.26 (2026).
Text
No consumer shall refuse to pay the full and exact tax as required by sections5739.01to5739.31, inclusive, of the Revised Code, or refuse to comply with such sections and the rules and regulations of the tax commissioner, or present to the vendor a false certificate indicating that the sale is not subject to the tax.
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Legislative History
Effective: October 1, 1953 | Latest Legislation: House Bill 1 - 100th 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 § 5739.26, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5739.26.