Ohio Revised Code Search

...f any business, with the exceptions and exemptions mentioned in this section and in section 5737.02 of the Revised Code. (C) "Receipt" and "received" mean the acquisition of actual custody or possession at or in an elevator, warehouse, store, mill, or other facility for the storage, accumulation, sale, or processing of grain for any purpose, but do not include transactions for the purpose only of guaranteeing wareho...

...Sections 5737.01 to 5737.08, inclusive, of the Revised Code do not apply to a public utility, as defined in the taxation laws of this state, nor to a farmer as to grain raised and stored, kept, or found on a farm owned or operated by himself. Such sections do not exempt any person engaged in any business taxed by such sections as to grain which is not otherwise subject to taxation in this state from the tax imposed b...

...An annual excise tax is hereby levied on the handling of grain, in lieu of all taxes on grain as property of any person engaged in such business, for all the purposes for which taxes would otherwise be levied on such grain as property in the taxing district in which any such business is carried on, measured as follows: (A) For the statement due in 2005, one-half mill per bushel upon all wheat and flax handled at one...

...(A) As used in this section: (1) "Manufacturer" means a person who is engaged in manufacturing, processing, assembling, or refining a product for sale and, solely for the purposes of division (B)(12) of this section, a person who meets all the qualifications of that division. (2) "Manufacturing facility" means a single location where a manufacturing operation is conducted, including locations consisting of one ...

...suant 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) For purposes of this section, a copy of a resolution is "certified" when it contains a written statement attesting that the copy is a true and exact reprodu...

...suant 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 the constitution of the United States or the constitution of this state. (H) The rate of a tax levied under this section is subject to reduction under section 5739.028 of the Revised Code, if a ballot question is...

...suant 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. (G) Upon receipt from a board of county commissioners of a certified copy of a resolution required by division (A) of this section, or from the board of electi...

...removes the vehicle for use provides an exemption under circumstances substantially similar to those described in division (B)(1) of this section. (2) The state in which the consumer titles or registers the motor vehicle or to which the consumer removes 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 t...

...canceled shall not be required to issue exemption certificates and shall not be required to pay the tax as prescribed in sections 5739.03, 5739.033, and 5741.12 of the Revised Code. Such persons shall notify vendors and sellers from whom purchases of tangible personal property or services are made, of their direct payment permit number and that the tax is being paid directly to the state. Upon receipt of such notice,...

...ndors a notice explaining the three-day exemption period required under division (B)(55) of section 5739.02 of the Revised Code. (B) Upon application, the commissioner may authorize a vendor to pay on a predetermined basis the tax levied by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code upon sales of things produced or distributed or services provided by such vendor, and the co...

...hattels of a delinquent dealer, without exemption, found within his jurisdiction, for the payment of the amount of such delinquency, together with the added penalties, interest, and the cost of executing the warrant, and to return such warrant to the attorney general and to pay him the money collected by virtue thereof within the time therein specified, which shall not be less than twenty nor more than sixty days fr...

...tion; (3) Add the amount of personal exemption allowed to the estate pursuant to section 642(b) of the Internal Revenue Code; (4) Deduct interest or dividends, net of related expenses deducted in computing federal taxable income, on obligations of the United States and its territories and possessions or of any authority, commission, or instrumentality of the United States to the extent that the interest or divi...

...ng Ohio adjusted gross income, less the exemptions allowed by section 5747.025 of the Revised Code, in an amount less than one cent, and the reported amount is not based on the computations required under division (A) of section 5747.01 or section 5747.025 of the Revised Code. (2) The person files a tax return that the tax commissioner determines to be incomplete, false, fraudulent, or frivolous. (3) The person...

...sed Code; The twenty-dollar personal exemption credit under section 5747.022 of the Revised Code; The joint filing credit under division (G) of section 5747.05 of the Revised Code; The earned income credit under section 5747.71 of the Revised Code; The nonrefundable credit for education expenses under section 5747.72 of the Revised Code; The nonrefundable credit for donations to scholarship granting or...

...n 5747.01 of the Revised Code, less the exemptions provided by section 5747.025 of the Revised Code; (b) Wages, salaries, tips, and other employee compensation to the extent included in modified adjusted gross income as defined in section 5747.01 of the Revised Code, and net earnings from self-employment, as defined in section 1402(a) of the Internal Revenue Code, to the extent included in modified adjusted gross i...

...ans any federal or state tax deduction, exemption, exclusion, or other tax benefit not otherwise listed in division (C) of this section. (b) If the trust instrument for the first trust expressly indicates an intention to qualify for any tax benefit or if the terms of the trust instrument for the first trust are clearly designed to enable the first trust to qualify for a tax benefit, and if the first trust did ...

...Nothing in sections 5812.01 to 5812.52, or any other section of the Revised Code limits or restricts the definition of income in division (A) of section 5813.02 of the Revised Code or limits or restricts a governing board of an institution from requesting, or a trustee from making, distributions from an institutional trust fund in accordance with sections 5813.01 to 5813.07 of the Revised Code.

...n shall deprive any beneficiary of any exemption rights that the beneficiary may have under any applicable law after the trust property is received by that beneficiary.

...st of either of the following: (A) An exemption from the payment of one hundred per cent of the general and instructional fees at colleges and universities which receive support from the state of Ohio and are approved by the chancellor of higher education, except that the percentage may be reduced by the war orphans and severely disabled veterans' children scholarship board in any year that insufficient funds are a...

...Sections 5920.01 to 5920.11 of the Revised Code do not authorize the Ohio military reserve, or any part thereof, to be called or ordered as such into the military service of the United States. The military reserve may become a component of the Ohio national guard and subject to the regulations of the secretary of defense of the United States. The governor may consent to the employment of not more than one half of the...

...ed States ; (I) Any person who claims exemption from service because of religious belief or other moral conviction held as a matter of conscience ; (J) Any person who is unable to serve because of a disability, as that term is defined in section 4112.01 of the Revised Code.

...eer under this chapter. (G) "Homestead exemption" means the reduction of taxes allowed under division (A) of section 323.152 of the Revised Code. (H) "Low- and moderate-income persons" has the same meaning as in section 175.01 of the Revised Code.

... person be eligible for the homestead exemption or qualify as a low- and moderate-income person. (G) When any rates or charges are not paid when due, the board may do any or all of the following: (1) Certify the unpaid rates or charges, together with any penalties, to the county auditor. The county auditor shall place the certified amount upon the real property tax list and duplicate against the property se...

...Except for section 6109.05 of the Revised Code, Chapter 6109. of the Revised Code does not apply to a public water system which meets all the following conditions: (A) Consists only of distribution and storage facilities and does not have any collection and treatment facilities; (B) Obtains all of its water from, but is not owned or operated by, a public water system; (C) Does not sell water to any person, as dete...

...a) Govern the granting of variances and exemptions from rules adopted under this chapter, subject to requirements of the Safe Drinking Water Act; (b) Govern the certification of operators of public water systems, including establishment of qualifications according to a classification of public water systems and of provisions for examination, grounds for revocation, renewal of certification, and other provisions nec...