Ohio Revised Code Search

... meaning as in division (O) of section 4501.01 of the Revised Code. (H) "Model standards" means the federal manufactured home installation standards established pursuant to 42 U.S.C. 5404. (I) "Permanent foundation" has the same meaning as in division (C)(5) of section 3781.06 of the Revised Code. (J) "Business" includes any activities engaged in by any person for the object of gain, benefit, or advantage eith...

..." have the same meanings as in section 4501.01 of the Revised Code. (D) "Political subdivision" means a county that has a population of more than two hundred thousand according to the most recent decennial census or a township, municipal corporation, or other body corporate and politic that is located in a county that has a population of more than two hundred thousand according to the most recent decennial cen...

...tion of vehicles, as defined in section 4501.01 of the Revised Code.

...ry" has the same meaning as in section 4501.01 of the Revised Code. (2) "Farm commodities" includes livestock, bulk milk, corn, soybeans, tobacco, and wheat. (3) "Farm truck" means a truck used in the transportation from a farm of farm commodities when the truck is operated in accordance with this section. (4) "Log truck" means a truck used in the transportation of timber from the site of its cutting when the...

...cle" has the same meaning as in section 4501.01 of the Revised Code.

... as defined in division (JJ) of section 4501.01 of the Revised Code that is in excess of sixty-six thousand pounds shall use the specific roads designated pursuant to sections 303.14 and 303.141 or 519.14 and 519.141 of the Revised Code as the primary means of ingress to and egress from the facilities or operation. (B) The owner or operator of a surface mining operation that is permitted under Chapter 1514. of the R...

...istration plan as defined under section 4501.01 of the Revised Code for the periodic audit of persons with vehicles registered under the international registration plan to determine the authenticity of mileage figures derived from operational records and registrations. The tax commissioner may exchange with the proper officers of other member jurisdictions of the international registration plan information regarding...

...s as defined in division (O) of section 4501.01 of the Revised Code. (E) "Semi-trailer" means everything on wheels that is not self-propelled, except vehicles or machinery not designed for or employed in general highway transportation, designed and used for carrying property on a public highway when being propelled or drawn by a commercial tractor when part of its own weight or the weight of its load, or both,...

...cle" has the same meaning as in section 4501.01 of the Revised Code, and "watercraft" includes an outdrive unit attached to the watercraft. A lease with a renewal clause and a termination penalty or similar provision that applies if the renewal clause is not exercised is presumed to be a sham transaction. In such a case, the tax shall be calculated and paid on the basis of the entire length of the lease period, in...

...e meaning as in division (O) of section 4501.01 of the Revised Code and includes all skirting, awnings, interior cabinetry, and other accessories and attachments that are permanently attached to and incorporated as part of the home, but does not include any furniture not permanently affixed to the home. (4) "New manufactured home" and "new mobile home" means a manufactured or mobile home the legal title to which has...

...cle" has the same meaning as in section 4501.01 of the Revised Code, and "watercraft" includes an outdrive unit attached to the watercraft. (3) Except as provided in division (A)(2) of this section, in the case of a transaction, the price of which consists in whole or part of the lease or rental of tangible personal property, the tax shall be measured by the installments of those leases or rentals. (B) Each consu...