Skip to main content
Back To Top Top Back To Top
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

Titles
Busy
 
Keywords
:
sales tax
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"sales+tax","start":376,"pageSize":25,"sort":"BestMatch","title":""}
Sections
Section
Section 2329.22 | Rule as to sale of lands by state.

...iduals, indebted to the state for debt, taxes, or in any other manner shall be sold without valuation for the discharge of such debt or taxes.

Section 2329.52 | New appraisement - sale of part - terms of sale.

...g to costs, allowances, and real estate taxes. This second auction shall be held not earlier than seven days and not later than thirty days after the first auction. A residential property that remains unsold after two auctions may be subsequently offered for sale without regard to the minimum bid requirement in section 2329.20 of the Revised Code, but subject to section 2329.21 of the Revised Code relating to costs, ...

Section 2329.66 | Exempted interests and rights.

...money to become due within ninety days, tax refunds, and money on deposit with a bank, savings and loan association, credit union, public utility, landlord, or other person, other than personal earnings. (4)(a) The person's interest, not to exceed five hundred twenty-five dollars in any particular item or ten thousand seven hundred seventy-five dollars in aggregate value, in household furnishings, household goods, w...

Section 2735.04 | Powers of receiver.

... work authorized by the court, shall be taxed as court costs or otherwise treated as an administrative expense of the action. The court may require an additional deposit to cover funds that would be expended by the receiver under a contract entered into under division (B)(4) of this section only from the parties that have requested or expressly consented to the receiver incurring those expenses. (D)(1)(a) Subject to...

Section 2981.12 | Disposal of unclaimed or forfeited property.

...ent agencies upon their request. If any tax imposed under Title XLIII of the Revised Code has not been paid in relation to the beer, intoxicating liquor, or alcohol, any moneys acquired from the sale shall first be used to pay the tax. All other money collected under this division shall be paid into the state treasury. Any beer, intoxicating liquor, or alcohol that the division determines to be unfit for sale shall b...

Section 307.82 | Selling unused parks and park lands.

...l place the lands sold hereunder on the tax duplicate of the county at a value to be established by the auditor as in cases where the auditor re-enters property which has been tax exempt on the taxable list of the county. The proceeds from the sale of lands sold pursuant to this section shall be placed in the general fund of the county in which such lands are located and may be disbursed as other general fund money...

Section 311.17 | Fees.

...ees, which the court or its clerk shall tax in the bill of costs against the judgment debtor or those legally liable therefor for the judgment: (A) For the service and return of the following writs and orders: (1) Execution: (a) When money is paid without levy or when no property is found, thirty dollars; (b) When levy is made on real property, for the first tract, twenty-five dollars, and for each addition...

Section 323.74 | Disposition of abandoned land not sold at auction.

...nsfer under this section, all liens for taxes due at the time the deed of the property is conveyed to a purchaser or transferred to a community development organization, school district, municipal corporation, county, or township, and liens subordinate to liens for taxes, shall be deemed satisfied and discharged. (G) Any parcel that has been advertised and offered for sale pursuant to foreclosure proceedings and ha...

Section 323.78 | Invocation of alternative redemption period.

... regardless of whether the value of the taxes, assessments, penalties, interest, and other charges due on the parcel, and the costs of the action, exceed the fair market value of the parcel. No further act of confirmation or other order shall be required for such a transfer, or for the extinguishment of any statutory or common law right of redemption. (C) If a county treasurer invokes the alternative redemption per...

Section 3313.41 | Disposal of real or personal property - acquisition of real property.

...adjutant general; to any subdivision or taxing authority as respectively defined in section 5705.01 of the Revised Code, township park district, board of park commissioners established under Chapter 755. of the Revised Code, or park district established under Chapter 1545. of the Revised Code; to a wholly or partially tax-supported university, university branch, or college; to a nonprofit institution of higher educat...

Section 3349.05 | Financing of university facilities - bonds.

...uch institution from sources other than taxation, except such taxes as are specifically allocated to such purposes by the taxing authority of such municipal corporation, as the board may designate in such resolution. The bonds may be additionally secured by a covenant of the board to maintain such rates, charges, and fees as will produce revenues sufficient to meet costs of operating, maintaining, and repairing such ...

Section 3366.04 | Issuance of obligations.

...obligations shall have no right to have taxes levied by the general assembly, or any moneys other than pledged receipts obligated or pledged, and any moneys other than pledged receipts shall not be obligated or pledged, for the payment of bond service charges. The obligations are not debts of the state, bond service charges are payable solely from the revenues and funds pledged as pledged receipts for their payment, ...

Section 3375.43 | Submission of question - issuance and sale of bonds by subdivision for library purposes.

...ic library in the state may request the taxing authority of the political subdivision to whose jurisdiction the board is subject to submit to the electors of such subdivision the question of issuing bonds for the purpose of purchasing, erecting, constructing, enlarging, extending, or improving a building for library purposes, including a site therefor, and equipping and furnishing the building. Such request shall be ...

Section 3770.22 | Confidential information.

...me, the business address of the lottery sales agent, management company, holding company, or gaming-related vendor employing the applicant, the business address and telephone number of such employer, and the county, state, and country in which the applicant's residence is located. (E) The identity and personal information of a person participating in a voluntary exclusion program implemented either by the lottery co...

Section 3903.21 | Liquidator - powers and duties.

... to sell the shares, together with such tax credits, of the insurer as the liquidator determines to be in the best interests of the estate. The sale may be at public or private sale and under such terms and conditions as the liquidator determines to be in the best interests of the estate. Upon confirmation of the sale by the court, the purchasers of the shares shall be vested with title to those shares, including any...

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 4307.04 | Administration of tax on sale of bottled beverages.

...t by that person, showing that person's sales receipts and purchases of bottled beverages, shall at all times, during the usual business hours of the day, be open for the inspection of the commissioner. The commissioner may investigate and examine the stock of bottled beverages in and upon any premises where the same is placed, stored, or sold.

Section 4501.01 | Motor vehicles definitions.

...or the purpose only of registration and taxation under those chapters, any vehicle of the dolly type, such as a trailer dolly, that is designed or used for the conversion of a semitrailer into a trailer. (Q) "Recreational vehicle" means a vehicular portable structure that meets all of the following conditions: (1) It is designed for the sole purpose of recreational travel. (2) It is not used for the purpose of ...

Section 4517.18 | Auction of large construction or transportation equipment; prohibited acts.

...g the withholding and payment of sales taxes in connection with the sale of such motor vehicles, and Chapter 5751. of the Revised Code concerning the payment of commercial activity taxes on the sale of such motor vehicles in the same manner as a motor vehicle dealer, including transferring title to such vehicles to the licensee's name prior to the auction. (C) No construction equipment auction licensee shall d...

Section 4582.06 | Port authority powers and duties.

...he authority as listed and assessed for taxation. (4) By resolution of its board of directors, issue revenue bonds beyond the limit of bonded indebtedness provided by law, for the acquisition, construction, furnishing, or equipping of any real or personal property, or any combination thereof, related to, useful for, or in furtherance of any authorized purpose, including all costs in connection with or incidental th...

Section 4582.21 | Newly created or adopting port authority definitions.

..." means any governmental subdivision or taxing district of the state that, by action of its legislative authority, enters into an agreement with a port authority or a port authority and one or more other governmental subdivisions or taxing districts of the state. "Contracting subdivision" does not mean a transportation improvement district. (L) "Governmental subdivision" includes, but is not limited to, any county, ...

Section 4928.2313 | Sale, assignment, or transfer of phase-in-recovery property.

... right to recover costs associated with taxes, franchise fees, or license fees imposed on the collection of phase-in-recovery revenues. (3) Any recourse that the purchaser or any assignee may have against the seller; (4) Any indemnification rights, obligations, or repurchase rights made or provided by the seller; (5) The obligation of the seller to collect phase-in-recovery revenues on behalf of an assignee; ...

Section 5528.10 | Selling bonds.

...terest thereon shall be exempt from all taxes levied by the state or any taxing subdivision or district thereof. All bonds and other obligations shall pass as negotiable instruments and shall possess all of the attributes thereof. All bonds or other obligations shall bear interest at such rates as may be fixed in the resolution of the commissioners of the sinking fund awarding them to the successful bidder or bidde...

Section 5540.06 | Issuing bonds.

... determines, of the pledged or assigned sales and use taxes received from a qualifying regional transit authority to the payment of debt service charges on any qualifying bonds issued by the transportation improvement district to fund or finance qualifying projects under section 306.353 of the Revised Code.

Section 5713.012 | Project managers for mass appraisals.

...ss appraisal systems; (iii) Assessment sales-ratio study including various measures of central tendency, the various measures of dispersion of data about the mean, median, and dollar-weighted mean, and the advantages and disadvantages of various analysis techniques; (iv) Traditional approaches of property valuation, including the cost approach, the sales comparison approach, and the income approach, as they are imp...