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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 128.52 | Sales subject to taxes on retail sales.

Ohio Revised Code
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Title 1 State Government
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Chapter 128 9-1-1 Emergency Telephone Number System
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
September 29, 2013
Legislation:
House Bill 59 - 130th General Assembly
PDF:
Download Authenticated PDF
 

(A) Beginning on July 1, 2013, each seller of a prepaid wireless calling service required to collect prepaid wireless 9-1-1 charges under division (B) of section 128.42 of the Revised Code shall also be subject to the provisions of Chapter 5739. of the Revised Code regarding the excise tax on retail sales levied under section 5739.02 of the Revised Code, as those provisions apply to audits, assessments, appeals, enforcement, liability, and penalties.

(B) The tax commissioner shall establish procedures by which a person may document that a sale is not a retail sale of a prepaid wireless calling service. The procedures shall substantially coincide with similar procedures under Chapter 5739. of the Revised Code.

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