Ohio Statutes
§ 5739.41 — Sales tax holiday designation
Ohio § 5739.41
This text of Ohio § 5739.41 (Sales tax holiday designation) 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. § 5739.41 (2026).
Text
If the director of budget and management makes a certification to the tax commissioner under division (B) of section131.44of the Revised Code in a fiscal year, the commissioner shall designate the dates on which a sales tax holiday will be held in the following fiscal year. If the sales tax holiday will be held for three days, the commissioner shall designate the period that includes the first Friday of August and the following Saturday and Sunday of that fiscal year. If the sales tax holiday will be held for more than three days, the commissioner shall designate the three dates during that period and, as necessary, additional consecutive dates that either precede or follow that period. The commissioner shall notify vendors of the dates on which a sales tax holiday will be held not later t
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Legislative History
Effective: October 3, 2023 | Latest Legislation: House Bill 33 - 135th 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 § 5739.41, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5739.41.