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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 1345.41 | Prepaid entertainment contract definitions.

...all interest and service charges. (C) "Business day" means any calendar day except Sunday, or a legal holiday as defined in section 1.14 of the Revised Code. (D) "First service" means the first service rendered to the buyer under a prepaid entertainment contract that is typical of the type of service rendered throughout the course of the contract and that is not a special or an introductory service.

Section 1345.42 | Contract provision of prepaid entertainment contracts.

... the buyer; (3) Not have a duration of service other than a duration that is a precisely measured period of years or any definite part of a year and shall not have a duration of service for a period in excess of three years; (4) Provide that all information and material of a personal or private nature that is acquired directly or indirectly from a buyer including but not limited to, answers to tests or questionnair...

Section 1345.421 | Surety bond where facility under construction and not available for service at time buyer signs contract.

...ed by a surety company authorized to do business in this state the principal sum of which shall be a minimum of ten thousand dollars. The seller is relieved from the obligation to maintain the bond twenty-four months after completion of the facility and commencement of service. The bond shall be in favor of the state of Ohio for the benefit of any person injured by having paid moneys for the use of a facility which f...

Section 1345.43 | Right of buyer to cancel.

...s day after the date on which the first service under the contract is available, and if the facility or service that is the subject of the contract is not available at the time that the buyer signs the contract, the buyer has until midnight of the seventh business day after the date on which the first service under the contract is available to cancel the contract. Cancellation is evidenced by the buyer giving written...

Section 1345.44 | Prepaid entertainment contract form.

...s day after the date on which the first service under the contract is available, and if the facility or services that is the subject of the contract is not available when you sign the contract, you may cancel the contract at any time prior to midnight of the seventh business day after the date on which you receive your first service under the contract. If you cancel within this period, the seller must send you a full...

Section 1345.45 | Retaining notice of cancellation.

...If a buyer cancels a prepaid entertainment contract pursuant to sections 1345.41 to 1345.50 of the Revised Code, the seller shall retain for the period in which an action to enforce the contract could be commenced, the notice of cancellation made pursuant to section 1345.43 of the Revised Code. If the date of delivery is not indicated or recorded on the notice of cancellation, the seller shall record the date of del...

Section 1345.46 | Buyer to deliver goods or evidence of membership to seller after cancellation.

...Within twenty days after a prepaid entertainment contract has been canceled pursuant to sections 1345.41 to 1345.50 of the Revised Code, the buyer upon demand must deliver to the seller any evidence of membership or other goods provided to the buyer by the seller pursuant to the contract. The buyer may deliver evidence of membership or other goods provided under the contract by certified mail, manual delivery, or oth...

Section 1345.47 | Defenses of buyer against holder in due course.

...Notwithstanding section 1303.35 of the Revised Code, a buyer who executes a prepaid entertainment contract or a note in connection with such a contract may assert as a defense to a claim by a holder in due course, as defined in section 1303.32 of the Revised Code, any defense that the buyer may assert against the seller of the prepaid entertainment contract.

Section 1345.48 | Deceptive acts or practices - damages.

...(A) Failure to comply with sections 1345.41 to 1345.50 of the Revised Code constitutes a deceptive act or practice in connection with a consumer transaction in violation of section 1345.02 of the Revised Code. (B) If the seller of a prepaid entertainment contract fails to comply with division (D) (4) (a) of section 1345.44 of the Revised Code, the buyer may recover the amount of money due to him under that section a...

Section 1345.49 | Buyer's waiver void.

...Any waiver by the buyer of the provisions of sections 1345.41 to 1345.50 of the Revised Code is contrary to public policy and is void.

Section 1345.50 | Remedies.

...The remedies provided in sections 1345.41 to 1345.50 of the Revised Code are in addition to remedies otherwise available under state or local law.

Section 1345.51 | Consumer protection enforcement fund.

... shall be used for the sole purpose of paying expenses incurred by the consumer protection section of the office of the attorney general.

Section 1345.52 | Title defect recision fund.

...osit into the fund, the proceeds of all sales conducted and collections obtained by the attorney general under division (E) of that section, and any recoveries to the fund obtained by the attorney general in actions filed under section 1345.07 of the Revised Code for violations of section 4505.181 of the Revised Code. Money in the fund shall be used solely for maintaining and administering the fund, providing restit...

Section 1345.61 | Invention development services definitions.

...ic, or educational organization that is tax exempt under section 501(a) and described in section 501(c)(3), or described in section 170(b)(1)(A), of the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as amended, or any nonprofit, scientific, or educational organization qualified under a state nonprofit organization statute; (3) Any attorney acting within the scope of the attorney's professional license; ...

Section 1345.62 | Invention development services contracts.

...very contract for invention development services shall be in writing and is subject to sections 1345.61 to 1345.68 of the Revised Code. The invention developer shall give a copy of the written contract to the customer at the time the customer signs the contract. (B) The invention developer shall provide in writing a description of the services to be performed pursuant to each contract. At the time the customer signs...

Section 1345.63 | Conspicuous and legible cover sheet with notice.

...very contract for invention development services shall have a conspicuous and legible cover sheet attached to it with the following notice to the customer imprinted on the cover sheet in boldface type of not less than ten-point size, or in capital letters of a size not less than that used in a standard office typewriter: "The purchase of invention development services is a high risk expenditure. The performance of t...

Section 1345.64 | Record of contacts.

...The invention developer shall maintain a record with respect to each contract which contains the name and address of each person to whom the customer's invention or idea is submitted, and the date of submission. The customer may request a copy of or inspect the record during normal working hours.

Section 1345.65 | Contract contents.

...e. (B) The name and principal place of business in Ohio of the invention developer. In the event that a substantial portion of the contractual services are to be performed outside of the state of Ohio, the name and address of the invention developer who will perform those services.

Section 1345.66 | Remedies.

...acceptance of the invention development services contract in reliance upon any fraudulent misrepresentation or omission of material fact.

Section 1345.67 | Maintaining bond.

...surety company that is authorized to do business in this state. The invention developer shall file a copy of the bond with the secretary of state prior to the time the invention developer first commences business in this state. (B) The bond required by division (A) of this section shall be payable in favor of the state for the benefit of any person who, after entering into a contract for invention development servic...

Section 1345.68 | Effect on other obligations, rights, or remedies.

...Sections 1345.61 to 1345.68 of the Revised Code do not annul or limit any obligations, rights, or remedies that might otherwise be applicable or available under the laws of this state.

Section 1345.71 | Nonconforming new motor vehicle law definitions.

...incurred by the consumer; and all sales tax, license and registration fees, and other government charges. (2) In the case of a lease, the capitalized cost reduction, security deposit, taxes, title fees, all monthly lease payments, the residual value of the vehicle, and all finance, credit insurance, warranty, and service contract charges incurred by the consumer. (G) "Buyback" means a motor vehicle that has been re...

Section 1345.72 | Duty to repair - repair unsuccessful.

...umer under a loan or retail installment sales contract or the interest of any secured party, except as follows: (1) If the consumer elects to take a refund, the manufacturer shall forward the total sum required under division (B) of this section by an instrument jointly payable to the consumer and any lienholder that appears on the face of the certificate of title or the lessor. Prior to disbursing the funds to the ...

Section 1345.73 | Presumptions.

... or recurs; (2) The vehicle is out of service by reason of repair for a cumulative total of thirty or more calendar days; (3) There have been eight or more attempts to repair any nonconformity; (4) There has been at least one attempt to repair a nonconformity that results in a condition that is likely to cause death or serious bodily injury if the vehicle is driven, and the nonconformity either continues to ...

Section 1345.74 | Providing written statement of rights.

... of the consumer is returned from being serviced or repaired, a fully itemized written statement indicating all work performed on the vehicle, including, but not limited to, parts and labor as described in the rules adopted pursuant to section 1345.77 of the Revised Code.