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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 125.832 | Exclusive authority for fleet management.

...nnually establish the minimum number of business miles per year an employee of a state agency must drive in order to qualify for approval by the department to receive a motor vehicle for business use; (3) Establish the minimum number of business miles per year at an amount that results when the annual motor vehicle cost is divided by the amount that is the reimbursement rate per mile minus the amount that is the su...

Section 125.834 | State vehicles to be capable of using alternative fuels.

...(A) The department of administrative services shall ensure that all new motor vehicles acquired by the state for use by state agencies under section 125.832 of the Revised Code are capable of using alternative fuels. A state agency that is acquiring new motor vehicles under division (G)(1) of section 125.832 of the Revised Code shall report annually, in a manner prescribed by the director of administrative services, ...

Section 125.836 | Biodiesel revolving fund.

...obtained or accepted by the development services agency for crediting to the fund. Moneys credited to the fund shall be used to pay for the incremental cost of biodiesel for use in vehicles owned or leased by the state that use diesel fuel. The director of development services may direct the director of budget and management to transfer available moneys in the biodiesel revolving fund to the alternative fuel tr...

Section 125.84 | Acquiring federal surplus property.

... pursuant to law; duly authorized local tax-supported civil defense organizations; local tax-supported health and educational institutions; local tax-supported institutions and organizations; private nonprofit federally tax-exempt health and educational institutions and organizations in the state; private nonprofit federally tax-exempt institutions, organizations, and activities in the state; and to such other instit...

Section 125.85 | Complying with federal requirements.

...The department of administrative services shall make such certifications, take such action, make such expenditures and enter into such contracts, agreements and undertaking for and in the name of the state of Ohio, require such reports and make such investigations as may be required by law or regulation by the United States in connection with acquiring, conveying, reconveying, recapturing, reverting and disposing of ...

Section 125.86 | Approving or disapproving, and processing applications.

... Code, the department of administrative services shall: receive, approve or disapprove, and process applications from eligible entities which need and can utilize federal real and related personal property; make recommendations in conformance with state law and the policies, rules, and standards of affected departments, commissions, and boards of state government regarding such need and suitability for use of such pr...

Section 125.87 | Service charges - fees.

...pay to the department of administrative services such service charges or fees as the department may require in connection with federal property acquired, warehoused, distributed, transferred, conveyed, or reconveyed by the department and may be required to pay service charges or fees, if any, on property recaptured, reverted, or disposed of by the department when such action pertains to that property on which title i...

Section 125.88 | Governing bodies - powers.

...iture of, obligate and expend funds for service charges or fees assessed by the department of administrative services for federal property acquired, retransferred, recaptured, reverted, or disposed of under sections 125.84 to 125.90 of the Revised Code and may accept federal personal property for redistribution in the state, and if accepted shall redistribute such property to any eligible class, division, or unit of ...

Section 125.89 | Exchange of property, facilities, personnel, and services.

...rnor, the department of administrative services may enter into contracts, compacts, and cooperative agreements for and on behalf of the state of Ohio with the several states or the federal government, singularly or severally, in order to provide, with or without reimbursement, for the utilization by and exchange between them, singularly or severally, of property, facilities, personnel, and services of each by ...

Section 125.90 | Administrative rules.

...sions, the department of administrative services, notwithstanding the provisions of Chapter 119. of the Revised Code, may adopt, amend, or rescind rules and orders and prescribe requirements and standards deemed necessary and suitable for the administration of sections 125.84 to 125.90 of the Revised Code, that are not inconsistent with the applicable parts of the rules issued under section 5502.25 of the Revised Cod...

Section 125.901 | Geographically referenced information program council.

...within the department of administrative services to coordinate the property owned by the state. The department of administrative services shall provide administrative support for the council. (B) The council shall consist of the following fourteen members: (1) The state chief information officer, or the officer's designee, who shall serve as the council chair; (2) The director of natural resources, or the di...

Section 125.902 | Council real property management plan.

...operties, including the cost of utility services at unoccupied properties; (6) The environmental costs associated with ownership of property, including the cost of environmental restoration and compliance activities; (7) Changes in the amount of vacant state space; (8) The realization of equity value in state real property assets; (9) Opportunities for cooperative arrangements with the commercial r...

Section 125.903 | [Former R.C. 113.41, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Database of real property under state control.

...(A) The department of administrative services shall develop and maintain a comprehensive and descriptive database of all real property under the custody and control of the state, except when otherwise required for reasons of homeland security. The database shall adequately describe, when known, the location, boundary, and acreage of the property, the use and name of the property, and the contact information and name ...

Section 125.95 | Prescription drug transparency and affordability advisory council.

...istributors; (i) Pharmacists; (j) Business organizations; (k) Individuals concerned about mental health or substance abuse matters; (l) Advocates for individuals struggling to afford prescription drugs. The governor, the senate president, and the speaker of the house of representatives shall each appoint three members, each of whom represents at least one of the categories listed in divisions (A)(2)(a)...

Section 125.97 | Required notice on forms.

...nments, except those forms used by the tax commissioner for administration of taxes and programs, shall contain a conspicuous notice on the first page setting forth the authorization for the form and stating whether providing the information sought is required or voluntary, and any penalties that apply to failure to provide the information.

Section 1302.01 | Definitions - UCC 2-103 to 2-106.

...contract for sale, as by purchasing or paying the seller's draft or making advances against it or by merely taking it for collection whether or not documents of title accompany or are associated with the draft. "Financing agency" includes also a bank or other person who similarly intervenes between persons who are in the position of seller and buyer in respect to the goods under section 1302.81 of the Revised ...

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.

... in the ordinary course of the seller's business and the seller, before notice of repudiation is received and under circumstances which reasonably indicate that the goods are for the buyer, has made either a substantial beginning of their manufacture or commitments for their procurement; or (2) if the party against whom enforcement is sought admits in his pleading, testimony, or otherwise in court that a contract f...

Section 1302.05 | Final written expression - parol or extrinsic evidence - UCC 2-202.

...Terms with respect to which the confirmatory memoranda of the parties agree or which are otherwise set forth in a writing intended by the parties as a final expression of their agreement with respect to such terms as are included therein may not be contradicted by evidence of any prior agreement or of a contemporaneous oral agreement but may be explained or supplemented: (A) by course of performance, course o...

Section 1302.06 | Seals inoperative - UCC 2-203.

...The affixing of a seal to a writing evidencing a contract for sale or an offer to buy or sell goods does not constitute the writing a sealed instrument and the law with respect to sealed instruments does not apply to such a contract or offer.

Section 1302.07 | Formation in general - UCC 2-204.

...(A) A contract for sale of goods may be made in any manner sufficient to show agreement, including conduct by both parties which recognizes the existence of such a contract. (B) An agreement sufficient to constitute a contract for sale may be found even though the moment of its making is undetermined. (C) Even though one or more terms are left open a contract for sale does not fail for indefiniteness if the parties...

Section 1302.08 | Firm offers - UCC 2-205.

...An offer by a merchant to buy or sell goods in a signed writing which by its terms gives assurance that it will be held open is not revocable, for lack of consideration, during the time stated or if no time is stated for a reasonable time, but in no event may such period of irrevocability exceed three months; but any such term of assurance on a form supplied by the offeree must be separately signed by the offeror.

Section 1302.09 | Offer and acceptance in formation of contract - UCC 2-206.

...(A) Unless otherwise unambiguously indicated by the language or circumstances: (1) an offer to make a contract shall be construed as inviting acceptance in any manner and by any medium reasonable in the circumstances; (2) an order or other offer to buy goods for prompt or current shipment shall be construed as inviting acceptance either by a prompt promise to ship or by the prompt or current shipment of conforming ...

Section 1302.10 | Additional terms in acceptance or confirmation - UCC 2-207.

...(A) A definite and seasonable expression of acceptance or a written confirmation that is sent within a reasonable time operates as an acceptance even though it states terms additional or different from those offered or agreed upon, unless acceptance is expressly made conditional on assent to the additional or different terms. (B) The additional terms are to be construed as proposals for addition to the contract. Bet...