Ohio Revised Code Search

...tal employed by all dealers in intangibles shall be paid into the state treasury to the credit of the general revenue fund.

...t the property of any dealer in intangibles under section 5725.13 of the Revised Code from the tax imposed under section 5707.03 of the Revised Code.

...taxes provided for in Chapters 5725., 5726., 5733., and 5751. of the Revised Code shall be in lieu of all other taxes on the other property and assets of such institution or dealer, except personal property taxable under Chapter 5711. of the Revised Code and leased, or held for the purpose of leasing, to others if the owner or lessor of the property acquired it for the sole purpose of leasing it to others. Fo...

... tax assessed under this chapter. (4) "Credit period" means, in the case of a dealer in intangibles, the calendar year ending on the thirty-first day of December next preceding the day the report is required to be returned under section 5725.14 of the Revised Code and, in the case of a domestic insurance company, the calendar year ending on the thirty-first day of December next preceding the day the annual statement...

... the director of development, a refundable credit granted by the tax credit authority under section 122.17 of the Revised Code may be claimed against the tax imposed by section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the director of development.

...vices under this section and sections 5726.54, 5729.16, and 5733.58 of the Revised Code each fiscal year shall not exceed ten million dollars. (D) If any amount of the federal tax credit allowed for a qualified equity investment for which a credit was received under this section is recaptured under section 45D of the Internal Revenue Code, or if the director of development services determines that an investment for ...

.... The credit shall be claimed in the calendar year specified in the certificate and in the order required under section 5725.98 of the Revised Code. If the credit exceeds the amount of tax otherwise due in that year, the excess shall be refunded to the company but, if any amount of the credit is refunded, the sum of the amount refunded and the amount applied to reduce the tax otherwise due in that year shall no...

...e. The credit shall be claimed in the calendar year specified in the certificate and in the order required under section 5725.98 of the Revised Code. If the credit exceeds the amount of tax otherwise due in that year, the company may carry forward the excess for not more than five ensuing years, but the amount of the excess credit claimed against the tax for any year shall be deducted from the balance carried forward...

... the credit was claimed under section 5726.58, 5729.19, or 5747.83 of the Revised Code.

... the credit was claimed under section 5726.60, 5729.20, or 5747.84 of the Revised Code.

... the credit was claimed under section 5726.61, 5729.21, or 5747.86 of the Revised Code.

...ainst tax liability to which it is entitled in the following order: The credit for an insurance company or insurance company group under section 5729.031 of the Revised Code; The credit for eligible employee training costs under section 5725.31 of the Revised Code; The credit for purchasers of qualified low-income community investments under section 5725.33 of the Revised Code; The nonrefundable job reten...

...perform research and development at the site of a megaproject that satisfies the criteria described in division (A)(11)(a)(ii) of section 122.17 of the Revised Code during the period that the megaproject operator has an agreement for such megaproject with the tax credit authority under division (D) of that section that remains in effect and has not expired or been terminated. "Qualified research and development eq...

...ing operation; or, excluding motor vehicles licensed to operate on public highways, equipment used in intraplant or interplant transfers of work in process where the plant or plants between which such transfers occur are manufacturing facilities operated by the same person; (3) Catalysts, solvents, water, acids, oil, and similar consumables that interact with the product and that are an integral part of the manufa...

...the sale of any products in which the sales price varies, or is negotiable, based on the selection by the consumer of the products included in the transaction. As used in division (A)(1) of this section: (a) "Distinct and identifiable products" does not include any of the following: (i) Packaging, including containers, boxes, sacks, bags, and bottles, and packaging materials, including wrapping, labels, tags, a...

... consumers through pipes or tubing. (26) Fees charged for inspection or reinspection of motor vehicles under section 3704.14 of the Revised Code; (27) Sales to persons licensed to conduct a food service operation pursuant to section 3717.43 of the Revised Code, of tangible personal property primarily used directly for the following: (a) To prepare food for human consumption for sale; (b) To preserve food ...

...e apportioned to that purpose, shall be credited to one or more special funds created in the county treasury for receipt of that revenue. Any tax levied pursuant to this section is subject to the exemptions provided in section 5739.02 of the Revised Code and in addition shall not be applicable to sales not within the taxing power of a county under the Constitution of the United States or the Ohio Constitution. (F...

... elections operates and maintains a web site, the board of elections shall post notice of the election on its web site for thirty days prior to the election. The notice shall state the purpose, time, and place of the election. The form of the ballot cast at the election shall be prescribed by the secretary of state; however, the ballot question shall read, "shall the tax (or, increase in the rate of the tax) be retai...

...d pursuant to section 5739.021 or 5739.026 of the Revised Code. (F) The additional tax levied by the transit authority shall be collected pursuant to section 5739.025 of the Revised Code. (G) Any tax levied pursuant to this section is subject to the exemptions provided in section 5739.02 of the Revised Code and in addition shall not be applicable to sales not within the taxing power of a transit authority under t...

...nal aircraft ownership program shall be credited to the general revenue fund.

...ery retail sale in the county, except sales of watercraft and outboard motors required to be titled pursuant to Chapter 1548. of the Revised Code and sales of motor vehicles, at a rate of not more than one-half of one per cent and may increase the rate of an existing tax to not more than one-half of one per cent to pay the expenses of administering the tax and, except as provided in division (A)(6) of this section, f...

... titling, registration, or use grants a credit against its sales, use, or similar excise tax for tax paid to this state; (5) The consumer executes the affidavit specified in division (C) of this section. The vendor shall collect the tax and remit it to the state in the manner specified by the tax commissioner. (B) If all of the conditions specified in division (A) of this section exist, except that the state of...

...one-tenth of one per cent upon retail sales made in the territory of the transit authority; provided, the amount of taxes received by the county for the purpose of constructing or renovating a sports facility under this section shall not exceed four million five hundred thousand dollars in any calendar year. Any amounts received by a county in a calendar year in excess of four million five hundred thousand dollars pu...

... the vehicle for use does not provide a credit against its sales or use tax or similar excise tax for sales or use tax paid to this state. (3) The state in which the consumer titles or registers the motor vehicle or to which the consumer removes the vehicle for use does not impose a sales or use tax or similar excise tax on the ownership or use of motor vehicles. (C) Any nonresident consumer that purchases a moto...

...ied under such chapters on the retail sales of manufactured homes and mobile homes sold on or after January 1, 2000, shall be reported and paid as provided in this section. For purposes of this chapter and Chapter 5741. of the Revised Code, a manufactured home or a mobile home sold on or after January 1, 2000, shall not be considered a motor vehicle. (C)(1) The transfer of a used manufactured home or used mobile ho...