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Section 5747.01 | Definitions.

...Except as otherwise expressly provided or clearly appearing from the context, any term used in this chapter that is not otherwise defined in this section has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes or if not used in a comparable context in those laws, has the same meaning as in section 5733.40 of the Revised Code. Any reference in this ch...

Section 5739.02 | Levy of sales tax - purpose - rate - exemptions.

...7) Sales to persons engaged in farming, agriculture, horticulture, or floriculture, of tangible personal property for use or consumption primarily in the production by farming, agriculture, horticulture, or floriculture of other tangible personal property for use or consumption primarily in the production of tangible personal property for sale by farming, agriculture, horticulture, or floriculture; or material and pa...

Section 5.01 | Ohio state flag.

...The flag of the state shall be burgee-shaped. It shall have three red and two white horizontal stripes that represent the roads and waterways of the state. The union of the flag shall be seventeen five-pointed stars, white in a blue triangular field that represents the state's hills and valleys, the base of which shall be the staff end or vertical edge of the flag, and the apex of which shall be the center of the mi...

Section 5.011 | Ohio governor's flag.

...The flag of the governor of this state will be of scarlet wool bunting, six feet eight inches hoist by ten feet six inches fly. In each of the four corners will be a white five-pointed star with one point upward. The centers of these stars will be twelve inches from the long edges and seventeen inches from the short edges of the flag. In the center of the flag will be a reproduction of the great seal of Ohio in prope...

Section 5.012 | Display and maintenance of state flag.

...(A) Display of the state flag at all state buildings and public institutions, such as public school buildings and state parks, is encouraged. If the state flag is displayed, it may be flown every day when weather permits and shall be flown from sunrise until sunset on all national and state holidays and on any other days that the governor proclaims. The state flag may be flown at night when properly lighted. When the...

Section 5.013 | Pledge to the state flag.

..."I salute the flag of the state of Ohio and pledge to the buckeye state respect and loyalty" is hereby adopted as the official pledge to the state flag. The pledge shall not replace, preempt, or be recited before the pledge of allegiance to the United States flag.

Section 5.014 | Procedure for folding state flag.

...The general assembly hereby establishes a recommended procedure for the folding of the state flag by two people. The procedure is as follows: With the flag unfolded, fold the flag in half lengthwise so that the points of the flag are aligned. Fold the flag in half lengthwise a second time to form a long strip with the red disc facing the ground. Next, fold the pointed end back onto itself to form a rectangle. These ...

Section 5.015 | Suggested ceremonial procedure for retirement of state flag.

...(A) The general assembly recommends the following ceremonial procedure for the retirement of the state flag, to be followed, voluntarily, with respect and dignity, by civilians and civilian groups or organizations. (B) The ceremony shall consist of three parts: a preamble, a pledge, and the retirement by burning of the separated parts of the state flag. (C) Before the ceremony to retire the state flag, the dedica...

Section 5.02 | State flower.

...The scarlet carnation is hereby adopted as the state flower as a token of love and reverence for the memory of William McKinley.

Section 5.021 | State wild flower.

...The plant Trillium grandiflorum, commonly known as the large white trillium, found in every Ohio county, is hereby adopted as the state wild flower.

Section 5.022 | State airplane.

...The 1905 Wright Flyer III, first flown on June 23, 1905, near Dayton, Ohio, is hereby adopted as the state airplane.

Section 5.03 | State bird.

...The bird, cardinalis cardinalis, commonly known as the "cardinal," is the official bird of the state.

Section 5.031 | State reptile.

...The snake, Coluber constrictor constrictor, known as the black racer, is the official reptile of the state.

Section 5.032 | State animal.

...The animal, Odocoileus virginianus, commonly known as the white-tailed deer, is the official animal of the state. Naming the white-tailed deer as the official animal of the state does not relieve the division of wildlife of its duty to manage the deer population and its distribution.

Section 5.033 | State amphibian.

...The salamander, Ambystoma maculatum, commonly known as the spotted salamander, is the official amphibian of the state.

Section 5.034 | State frog.

...The frog, Rana catesbeiana, commonly known as the bullfrog, is the official frog of the state.

Section 5.036 | Official pet.

...A shelter pet is hereby designated as the official pet of the state to raise public awareness of shelter animals.

Section 5.04 | State coat of arms.

...The coat of arms of the state shall consist of the following device: a circular shield; in the right foreground of the shield a full sheaf of wheat bound and standing erect; in the left foreground, a cluster of seventeen arrows bound in the center and resembling in form the sheaf of wheat; in the background, a representation of Mount Logan, Ross county, as viewed from Adena state memorial; over the mount, a rising su...

Section 5.05 | State tree [Editorial note: H.B. 65 of the 100th General Assembly, effective 10/2/1953, misspelled the scientific name. The correct spelling is Aesculus glabra.].

...The tree, Aesculus globra, commonly known as the "Buckeye" is hereby adopted as the official tree of the state.

Section 5.06 | State motto.

..."With God, All Things Are Possible" shall be adopted as the official motto of the state.

Section 5.07 | State gem stone.

...The gem stone "Ohio Flint," a crypto-crystalline variety of quartz, is hereby adopted as the official gem stone of the state.

Section 5.071 | State invertebrate fossil.

...Isotelus, a genus of extinct marine arthropod of the class Trilobita, that lived in the seas that covered Ohio during the Ordovician period, about four hundred forty million years ago, and represented by the largest known complete trilobite, collected at Huffman dam in Montgomery county, is hereby adopted as the official invertebrate fossil of the state.

Section 5.072 | State bicentennial bridge.

...The Blaine Hill bridge in Belmont county, which was constructed in 1828 as part of the national road and is the oldest bridge in the state, is hereby designated the bicentennial bridge of the state.

Section 5.073 | State prehistoric monument.

...The Newark earthworks in Licking county, which are geometric earthen enclosures constructed during the prehistoric time period, are hereby designated the official prehistoric monument of the state.

Section 5.074 | Official historical architectural structure.

...The barn, an agricultural building located on farms and used for many purposes, is hereby designated the official historical architectural structure of the state.