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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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service business paying sales and use tax
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Section 4517.02 | License required to engage in motor vehicle or manufactured home business - remanufacturers.

...ly in the rendition of a public utility service by regulated motor carriers. (D) When a partnership licensed under sections 4517.01 to 4517.45 of the Revised Code is dissolved by death, the surviving partners may operate under the license for a period of sixty days, and the heirs or representatives of deceased persons and receivers or trustees in bankruptcy appointed by any competent authority may operate under the...

Section 4517.021 | Rules governing auction of classic motor vehicles.

...der this section shall use the auction services of an auction firm to conduct the auction. (C) The registrar may refuse permission to hold an auction if the registrar finds that the person has not complied with division (A) of this section or has made a false statement of a material fact in the application filed under division (A)(2) of this section. (D) The registrar shall not authorize a person licensed und...

Section 4517.03 | Established place of business restrictions.

...licensed under this chapter from making sales calls. (J) Whoever violates this section is guilty of a misdemeanor of the fourth degree. (K) As used in this section: (1) "Motor vehicle leasing dealer" has the same meaning as in section 4517.01 of the Revised Code. (2) "Motor vehicle renting dealer" has the same meaning as in section 4549.65 of the Revised Code. (3) "Watercraft" has the same meaning as in sec...

Section 4517.04 | Application for new motor vehicle dealer's license.

...or license for each county in which the business of selling new motor vehicles is to be conducted. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to any other information required by the registrar, shall include the following: (A) Name of applicant and location of principal place of business; (B) Name or style under which business ...

Section 4517.041 | Application for adaptive mobility dealer's license.

...ction owner's license, or motor vehicle salesperson's license, and the result of the application, and whether the applicant has ever been the holder of any such license that was revoked or suspended; (7) If the applicant is a corporation or partnership, a statement showing whether any partner, employee, officer, or director has been denied a motor vehicle dealer's license, motor vehicle leasing dealer's license, di...

Section 4517.05 | Application for used motor vehicle dealer's license; mandatory training.

...r license for each county in which such business is to be conducted. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to such other information as is required by the registrar, shall include the information specified in divisions (A) to (H) of section 4517.04 of the Revised Code. The application shall be accompanied by a photograph, as p...

Section 4517.06 | Application for motor vehicle leasing dealer's license.

...or license for each county in which the business of leasing motor vehicles, as described in division (M) of section 4517.01 of the Revised Code, is to be conducted. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to such other information as is required by the registrar, shall include the information specified in divisions (A) to (H) of...

Section 4517.07 | Application for motor vehicle auction owner's license - records to be open for inspection.

...r license for each county in which such business is to be conducted. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to such other information as is required by the registrar, shall include the information specified in divisions (A) to (H) of section 4517.04 of the Revised Code. The application shall be accompanied by a photograph, as p...

Section 4517.08 | Application for distributor's license.

...plication for license for each place of business maintained. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to such other information as is required by the registrar, shall include: (A) Name of applicant and location of principal place of distribution; (B) The county or counties in which business is to be conducted; (C) A stat...

Section 4517.10 | Prescribed forms and fees for licenses.

...asing dealer has more than one place of business in the county, the dealer shall make application, in such form as the registrar prescribes, for a certified copy of the license issued to the dealer for each place of business operated. In the event of the loss, mutilation, or destruction of a license issued under sections 4517.01 to 4517.65 of the Revised Code, any licensee may make application to the registrar, in su...

Section 4517.11 | License fees credited to pubilc safety - highway purposes fund.

...All license fees required by section 4517.10 of the Revised Code shall be paid to the registrar of motor vehicles, who shall pay the same into the state treasury to the credit of the public safety - highway purposes fund established by section 4501.06 of the Revised Code.

Section 4517.12 | Denial of license as motor vehicle dealer, motor vehicle leasing dealer, manufactured home broker, or motor vehicle auction owner.

...at least one new motor vehicle; (b) A service and parts facility for remanufactured vehicles; (c) Full-time service and parts personnel with the proper training and technical expertise to service the remanufactured vehicles sold by the applicant.

Section 4517.13 | Denial of distributor's license.

...45 of the Revised Code; (C) Is of bad business repute or has habitually defaulted on financial obligations; (D) Is engaged or will engage in the business of distributing any new motor vehicle without having the authority of a contract with the manufacturer of the vehicle; (E) Has been convicted of a disqualifying offense as determined in accordance with section 9.79 of the Revised Code; (F) Has entered into o...

Section 4517.14 | Limitation on motor vehicle salesperson's employment.

...No person shall act as salesperson for more than one licensed motor vehicle dealer at the same time, except that a salesperson may act as a salesperson at any licensed dealership owned or operated by the same company, regardless of the county in which the dealership's facility is located.

Section 4517.15 | Appeal of denial of license to motor vehicle dealers board.

...Any person who has been denied a license under section 4517.12 or 4517.13 of the Revised Code may appeal from the action of the registrar of motor vehicles to the motor vehicle dealers board in the manner provided in section 4517.33 of the Revised Code.

Section 4517.16 | Eligibility for construction equipment auction license.

...han one million dollars in gross annual sales in this state, and derives not more than ten per cent of the person's gross annual sales revenue in this state from the sale of motor vehicles having a gross vehicle weight rating of ten thousand pounds or less.

Section 4517.17 | Application for construction equipment auction license; expiration; form of license.

...ddress of the person licensed. (F) The business records of a construction equipment auction licensee shall be open for reasonable inspection by the registrar or the registrar's authorized agent. (G) Each construction equipment auction licensee shall keep the license, or a certified copy of the license, posted in a conspicuous place in each place of its business.

Section 4517.171 | Denial or revocation of construction equipment auction license.

...act in the application; (3) Is of bad business repute or has habitually defaulted on financial obligations; (4) Has been guilty of a fraudulent act in connection with selling or otherwise dealing in auctions, vehicles, or equipment; (5) Is insolvent; (6) Is of insufficient responsibility to ensure the prompt payment of any final judgments that might reasonably be entered against the applicant because of the t...

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 4517.19 | Motor vehicle wholesaler - prohibited acts.

...(A) No motor vehicle wholesaler shall: (1) Sell, offer for sale, or display for sale at wholesale a motor vehicle, when the motor vehicle wholesaler has reasonable cause to believe that the odometer of the motor vehicle has been changed, tampered with, or disconnected to reflect a lesser mileage or use, unless the motor vehicle wholesaler first gives clear and unequivocal notice of the odometer's altered condition; ...

Section 4517.20 | Motor vehicle dealer - prohibited acts.

...uniarily interested person other than a salesperson in the employ of the licensed dealer; (2) Pay any commission or compensation in any form to any person in connection with the sale of a motor vehicle unless the person is a salesperson in the employ of the dealer; (3) Knowingly engage in any wholesale motor vehicle transaction with any person required to be licensed pursuant to Chapter 4517. of the Revised Code,...

Section 4517.21 | Motor vehicle auction owner - prohibited acts.

...icensed motor vehicle dealer's place of business in accordance with division (B) of this section; (c) A person who purchases a classic motor vehicle, as defined in section 4517.021 of the Revised Code, at an auction conducted at the established place of business of a licensed motor vehicle auction owner where only classic motor vehicles are being auctioned. (4) Knowingly permit the sale of a motor vehicle by a...

Section 4517.22 | Motor vehicle shows.

...cts shall be signed, deposits taken, or sales consummated at the location of a motor vehicle show. (D) Any sponsor of a motor vehicle show or the sponsor's representative shall offer by mail an invitation to all new motor vehicle dealers dealing in competitive types of motor vehicles in the general market area to participate and display motor vehicles in the show. The sponsor or representative may offer a similar i...

Section 4517.221 | Display of new motor vehicles at location other than dealership.

...acts will be signed, deposits taken, or sales consummated at the location of the display; (vi) The charitable or civic purpose promoted or benefited by the display. (D) For a display under this section by a new motor vehicle dealer outside the area of responsibility assigned to that dealer by a manufacturer, the dealer shall satisfy the following conditions: (1) The purpose of the display is to promote or benefit ...

Section 4517.23 | Notifying registrar of changes of status.

...ocation of office or principal place of business; (3) In the case of a motor vehicle dealer, any contract or agreement with any manufacturer or distributor; and in the case of a distributor, any contract or agreement with any manufacturer. (B) The notification required by division (A) of this section shall be made by filing with the registrar, within fifteen days after the change of status, a supplemental state...