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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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non profit sales
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Section 2915.093 | Charitable organization conducting instant bingo other than at bingo session at location where primary activity is instant bingo.

...f this section shall pay the full gross profit to the charitable instant bingo organization, in return for the deal of instant bingo tickets. The owner or lessor may retain the money that the owner or lessor receives for selling the instant bingo tickets, provided, however, that after the deal has been sold, the owner or lessor shall pay to the charitable instant bingo organization the value of any unredeemed instant...

Section 307.09 | Sale, lease, or rent of county real estate - proceeds.

... services, or to corporations not for profit for hospital, charitable, water, sewer, any of the purposes specified in section 1724.01 of the Revised Code, or recreational purposes, including among other such purposes memorial structures, parks, golf courses, and underground structures, poles, piers, towers, wires, pipelines, underground cables, and manholes, on or in lands owned by the county wh...

Section 3314.46 | Sponsors; sales of goods or services prohibited.

...services to that community school at no profit to the sponsor. (3) If the sponsor of a community school is a state university, as defined in section 3345.011 of the Revised Code, the sponsor may sell services to that community school at no profit to the sponsor.

Section 3916.17 | Advertising of viatical settlement contracts.

...t, or similar representations; (5) "No sales charges or fees" or similar representations; (6) "High yield," "superior return," "excellent return," "high return," "quick profit," or similar representations; (7) Purported favorable representations or testimonials about the benefits of viatical settlement contracts or viatical settlement purchase agreements as an investment, taken out of context from any newspaper, ...

Section 4313.01 | Definitions.

...ment fund. (B) "JobsOhio" means the nonprofit corporation formed under section 187.01 of the Revised Code and includes any subsidiary of that corporation unless otherwise specified or clearly implied from the context, together with any successor or assignee of that corporation or any such subsidiary if and to the extent permitted by the transfer agreement or Chapter 187. of the Revised Code. (C) "Spirituous li...

Section 4717.01 | Embalmer, funeral director, crematory definitions.

...hat is engaged in funeral directing for profit or for free from one or more funeral homes licensed under this chapter. (C) "Funeral directing" means the business or profession of directing or supervising funerals for profit from one or more funeral homes licensed under this chapter, the arrangement or sale of funeral services, the filling out or execution of a funeral service contract, the business or profession of ...

Section 5311.08 | Unit owners association.

...) The method of distributing the common profits; (6) By whom and the procedure by which administrative rules governing the operation and use of the condominium property or any portion of the property may be adopted and amended. These rules may govern any aspect of the condominium property that is not required to be governed by bylaws and may include standards governing the type and nature of information and documen...

Section 718.05 | Annual return; filing.

...e person performed services or made any sales within the municipal corporation. The affidavit also shall include the following statement: "The affiant has no plans to perform any services within the municipal corporation, make any sales in the municipal corporation, or otherwise become subject to the tax levied by the municipal corporation during the taxable year. If the affiant does become subject to the tax levied ...

Section 907.01 | Agricultural seed certification and labeling definitions.

...ants. (PP) "Seed library" means a non-profit, governmental, or cooperative organization or association to which both of the following apply: (1) It is established for the purpose of facilitating the donation, exchange, preservation, and dissemination of seeds among the seed library's members or the general public. (2) The use, exchange, transfer, or possession of seeds acquired by or from the non-profit, govern...

Section 101.70 | Legislative lobbying definitions.

...ty that is conducted or undertaken for profit and arises from the joint ownership or the ownership or part ownership in common of any real or personal property or any commercial or business enterprise of whatever form or nature between the following: (1) A legislative agent, an employer of a legislative agent, or a member of the immediate family of the legislative agent or a legislative agent's employer; and ...

Section 101.90 | Retirement system lobbyists and employers - definitions.

...ity that is conducted or undertaken for profit and arises from the joint ownership or the ownership or part ownership in common of any real or personal property or any commercial or business enterprise of whatever form or nature between the following: (1) A retirement system lobbyist, the retirement system lobbyist's employer, or a member of the immediate family of the retirement system lobbyist or the retirement sy...

Section 1109.55 | Permitted transactions with affiliate.

...e of gross commission, spread, or other profit greater than the rate allowed another underwriter participating in the distribution. (2) "Security" has the same meaning as in section 3(a)(10) of the "Securities Exchange Act of 1934," 48 Stat. 881, 15 U.S.C. 78c(a)(10), as amended.

Section 121.60 | Executive agency lobbying definitions.

...ty that is conducted or undertaken for profit and arises from the joint ownership or the ownership or part ownership in common of any real or personal property or any commercial or business enterprise of whatever form or nature between the following: (1) An executive agency lobbyist, the executive agency lobbyist's employer, or a member of the immediate family of the executive agency lobbyist or the executive ...

Section 1302.80 | Seller's resale including contract for resale - UCC 2-706.

...is not accountable to the buyer for any profit made on any resale. A person in the position of a seller, pursuant to section 1302.81 of the Revised Code, or a buyer who has rightfully rejected or justifiably revoked acceptance must account for any excess over the amount of his security interest, as defined in division (C) of section 1302.85 of the Revised Code.

Section 1310.73 | Lessor's rights to dispose of goods - UCC 2A-527.

... not accountable to the lessee for any profit made on any disposition. A lessee who has rightfully rejected or justifiably revoked acceptance and has proceeded in accordance with division (E) of section 1310.54 of the Revised Code shall account to the lessor for any excess over the amount of the lessee's security interest.

Section 1329.65 | Civil action for unauthorized use or reproduction.

...strant shall not be entitled to recover profits or damages unless the acts have been committed with knowledge that the trademark or service mark is intended to cause confusion or mistake or to deceive.

Section 1329.66 | Rights and remedies.

... the defendants to pay to the owner all profits derived from and all damages suffered by reason of the wrongful manufacture, use, display, or sale; the court may also order that any such counterfeits or imitations in the possession or under the control of any defendant in such case, to be delivered to an officer of the court, or to the complainant, to be destroyed. If the infringement complained of is contained in o...

Section 1329.71 | Suit by financial institution to enjoin use of name or logo - remedies.

...to pay to the financial institution all profits derived from and all damages suffered by reason of the wrongful use of the name or logo. (C) Notwithstanding division (B) of this section, the only remedies that are available for the wrongful use of a financial institution's name or logo by a registrant or licensee under C hapter 1322. of the Revised Code are those set forth in section 1322.50 of the Revised Code or o...

Section 133.151 | Issuing self-supporting securities.

...and any income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. (E) Costs of permanent improvements that may be financed with, and paid from the proceeds of, self-supporting securities issued under this section include, without limitation as to other costs properly allocable to the permanent improvements, the costs of: acquiring, constructing, reco...

Section 133.152 | Issuance of securities to pay for joint county juvenile detention facility improvements.

...and any income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 1333.84 | Prohibited acts.

...r. (C) Require a distributor to submit profit and loss statements, balance sheets, or financial records as a requirement to retain its franchise; (D) Without reasonable cause, withhold delivery of alcoholic beverages ordered by a distributor, or change or amend a distributor's quota of a manufacturer's product or brand; (E) Coerce a distributor by any means to participate in or contribute to any local or nati...

Section 1335.11 | Paying commission on sales.

... the dollar amount of orders, sales, or profits. (2) "Principal" means a person who does all of the following: (a) Engages in either of the following: (i) The business of manufacturing, producing, importing, or distributing one or more products for sale to customers who purchase products for resale or for consumption or utilization in the manufacturing process; (ii) The business of providing services to customers...

Section 1349.61 | Sale of gift card expiring within two years of sale prohibited.

...a volume discount to employers or to nonprofit and charitable organizations for fundraising purposes, if the expiration date on that gift card is not more than thirty days after the date of sale; (3) A gift card that is sold by a nonprofit or charitable organization for fundraising purposes; (4) A gift card that an employer gives to an employee if use of the gift card is limited to the employer's business establish...

Section 1518.03 | Rules for commercial dealers regarding endangered plants.

...ngered or threatened plants for gain or profit. "Commercially grown" means to grow plants under cultivation in tilled plots or in a greenhouse. The rules shall provide for the taking of species endangered or threatened with statewide extirpation for botanical, educational, and scientific purposes, and for propagation in captivity to preserve the species, with written permission from the chief. The rules shall not pr...

Section 154.14 | Exemption from tax.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. The transfer of tangible personal property by lease under authority of Chapter 154. of the Revised Code is not a sale as used in Chapter 5739. of the Revised Code.