Ohio Revised Code Search
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Section 511.30 | Issuance of revenue securities.
...and any income from them, including any profit made on their sale, shall at all times be free from taxation within the state. (I) The appointing authority of the board of park commissioners of any township park district that proposes to issue revenue securities under this section shall approve that proposal by resolution before the park district issues the revenue securities. |
Section 5139.131 | Vocational education programs.
...ts are made, and offered, for sale. Any profits made from the selling of such products or services shall be deposited into the industrial and entertainment fund created under section 5139.86 of the Revised Code. |
Section 5303.31 | Estates may be leased.
...ppear just and equitable. The rents and profits shall be paid to the person who might otherwise be entitled to the use and occupancy of the estate or the income of it. (B) If an estate is held in trust and if the trustee is authorized by the trust instrument of lease real property, a court of common pleas shall not direct pursuant to division (A) of this section that the estate be leased unless the trustee consents ... |
Section 5305.09 | Timberlands or other unimproved lands or lots.
...bounds, or as of the rents, issues, and profits, cannot be or has not been made so as to provide such surviving spouse with an income from the lands or lots so charged commensurate with their value, as fixed by such commissioners, the court shall determine the value of such dower in money, and make an order directing the sheriff to advertise and sell such lands, or so much thereof as is necessary, as upon execution. ... |
Section 5311.05 | Condominium declaration.
...are required to be members of a not-for-profit organization that provides facilities or recreation, education, or social services to owners of property other than the condominium property; (10) The method by which the declaration may be amended, which, except as provided in division (E) of this section, division (E) of section 5311.04, division (B) of section 5311.041, and sections 5311.031 to 5311.033 and 5311.051... |
Section 5537.20 | Turnpike and infrastructure projects, property, income, and bonds free from taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 5540.14 | Enforcing rights of bondholder.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 5593.22 | Operation and maintenance of bridges by bridge commission exempt from taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 5595.11 | Taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 5701.08 | Used in business, business defined.
...except agriculture, conducted for gain, profit, or income and extends to personal service occupations. |
Section 5709.14 | Exemption of graveyards.
... company, or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation. |
Section 5711.05 | Returns of taxable property - fiduciary returns.
... than a warehouseperson's lien, or any profit to be derived from its sale. All the taxable property, except investments and other taxable intangible property yielding income, of a person for whose benefit property is held in trust shall be returned by the trustee, and if any beneficiary of such a trust is a person under a legal disability residing in this state, and for whom there is no other fiduciary in this... |
Section 5711.16 | Listing of personal property by manufacturer - average value of articles.
...cility used primarily for making retail sales. (4) "Manufacturing inventory" means all articles purchased, received, or otherwise held for the purpose of being used, in whole or in part, in manufacturing, mining, combining, rectifying, or refining, and of all articles that were at any time manufactured or changed in any way by a manufacturer, either by mining, combining, rectifying, refining, or adding thereto. (B)... |
Section 5725.33 | New markets tax credit.
...e original investment, exclusive of any profits realized and costs incurred in the sale or repayment, in another qualified low-income community investment in this state within twelve months of the receipt of such capital. If the qualified low-income community investment is sold or repaid after the sixth anniversary of the issuance of the qualified equity investment, the qualified low-income community investment shall... |
Section 5745.01 | Municipal taxation of electric light company income definitions.
...lephone company" does not include a non profit corporation. (B) "Electric light company" has the same meaning as in section 4928.01 of the Revised Code, and includes the activities of a combined company as an electric company, but excludes nonprofit companies and municipal corporations. (C) "Taxpayer" means either of the following: (1) An electric light company subject to taxation by a municipal corporation in thi... |
Section 5751.02 | Commercial activity tax levied on taxable gross receipts.
...n part of the price for purposes of the sales and use taxes levied under Chapters 5739. and 5741. of the Revised Code. Nothing in division (B) of this section prohibits: (1) A person from including in the price charged for a good or service an amount sufficient to recover the tax imposed by this section; or (2) A lessor from including an amount sufficient to recover the tax imposed by this section in a lease pa... |
Section 5812.24 | Principal receipts.
...f a principal asset, including realized profit, subject to sections 5812.18 to 5812.38 of the Revised Code; (C) Amounts recovered from third parties to reimburse the trust because of disbursements described in division (A)(7) of section 5812.43 of the Revised Code or for other reasons to the extent not based on the loss of income; (D) Proceeds of property taken by eminent domain, but a separate award made for the l... |
Section 5814.01 | Transfers to minors act definitions.
...loyment agency, stock bonus, option, or profit-sharing contract, plan, system, account, or trust. (B) "Broker" means a person that is lawfully engaged in the business of effecting transactions in securities for the account of others. A "broker" includes a financial institution that effects such transactions and a person who is lawfully engaged in buying and selling securities for the person's own account, through a ... |
Section 6119.40 | Exemption from taxes.
...sfer of income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 6121.16 | Exemption from taxes and assessments granted to Ohio water development authority.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 6123.16 | No taxes or assessments upon development project, or property acquired or used by Ohio water development authority.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 1302.01 | Definitions - UCC 2-103 to 2-106.
...(A) As used in sections 1302.01 to 1302.98 of the Revised Code, unless the context otherwise requires: (1) "Buyer" means a person who buys or contracts to buy goods. (2) "Good faith" has the same meaning as in section 1301.201 of the Revised Code. (3) "Receipt" of goods means taking physical possession of them. (4) "Seller" means a person who sells or contracts to sell goods. (5) "Merchant" means a person ... |
Section 1302.02 | Scope - certain security and other transactions excluded - UCC 2-102.
...impair or repeal any statute regulating sales to consumers, farmers, or other specified classes of buyers. |
Section 1302.03 | Goods to be severed from realty - recording - UCC 2-107.
...(A) A contract for the sale of minerals or the like, including oil and gas, or a structure or its materials to be removed from realty is a contract for the sale of goods within sections 1302.01 to 1302.98 of the Revised Code, if they are to be severed by the seller but until severance a purported present sale thereof which is not effective as a transfer of an interest in land is effective only as a contract to sell. ... |
Section 1302.04 | Formal requirements - statute of frauds - UCC 2-201.
...(A) Except as otherwise provided in this section a contract for the sale of goods for the price of five hundred dollars or more is not enforceable by way of action or defense unless there is some writing sufficient to indicate that a contract for sale has been made between the parties and signed by the party against whom enforcement is sought or by his authorized agent or broker . A writing is not insufficient becau... |