| Sec. 165.09. Any real or personal property, or both, of an | 11 |
issuer
whichthat is acquired, constructed, reconstructed, | 12 |
|
enlarged,
improved, furnished or equipped, or any combination | 13 |
|
thereof, and
leased or subleased under authority of either Chapter | 14 |
|
165. or
761. of the Revised Code shall be subject to ad valorem, | 15 |
|
sales,
use, and franchise taxes and to zoning, planning, and | 16 |
|
building
regulations and fees, to the same extent and in the same | 17 |
|
manner
as if the lessee-user or sublessee-user thereof, rather | 18 |
|
than the
issuer, had acquired, constructed, reconstructed, | 19 |
|
enlarged,
improved, furnished, or equipped, or any combination | 20 |
|
thereof,
such real or personal property, and title thereto was in | 21 |
|
the name
of such lessee-user or sublessee-user. | 22 |
| An issuer shall be exempt from all taxes on its real or | 30 |
personal property, or both,
whichthat has been acquired, | 31 |
|
constructed,
reconstructed, enlarged, improved, furnished, or | 32 |
|
equipped, or any
combination thereof, under Chapter 165. or 761. | 33 |
|
of the Revised
Code, so long as such property is used by the | 34 |
issuer for purposes
whichthat would otherwise exempt such | 35 |
|
property; has ceased to be used
by a former lessee-user or | 36 |
|
sublessee-user and is not occupied or
used; or has been acquired | 37 |
|
by the issuer, but development has not
yet commenced. The | 38 |
|
exemption shall be effective as of the date
the exempt use begins. | 39 |
|
All taxes on the exempt real or personal
property for the year | 40 |
|
should be prorated and the taxes for the
exempt portion of the | 41 |
|
year shall be remitted by the county
auditor. | 42 |
| Sec. 902.11. (A) Any real or personal property, or both,
of | 43 |
an issuer
whichthat is acquired, constructed, reconstructed, | 44 |
|
enlarged, improved, furnished, or equipped, or any combination | 45 |
|
thereof, and leased or subleased under authority of this chapter | 46 |
|
shall be subject to ad valorem, sales, use, and franchise taxes | 47 |
|
and to zoning, planning, and building regulations and fees, to
the | 48 |
|
same extent and in the same manner as if the lessee-user or | 49 |
|
sublessee-user thereof, rather than the issuer, had acquired, | 50 |
|
constructed, reconstructed, enlarged, improved, furnished, or | 51 |
|
equipped, or any combination thereof, such real or personal | 52 |
|
property, and title thereto was in the name of such lessee-user
or | 53 |
|
sublessee-user. | 54 |
| An issuer shall be exempt from all taxes on its real or | 61 |
personal property, or both,
whichthat has been acquired, | 62 |
|
constructed,
reconstructed, enlarged, improved, furnished, or | 63 |
|
equipped, or any
combination thereof, under this chapter so long | 64 |
as such property
is used by the issuer for purposes
whichthat | 65 |
|
would otherwise exempt
such property; has ceased to be used by a | 66 |
|
former lessee-user or
sublessee-user and is not occupied or used; | 67 |
|
or has been acquired
by the issuer, but development has not yet | 68 |
|
commenced. The
exemption shall be effective as of the date the | 69 |
|
exempt use
begins. All taxes on the exempt real or personal | 70 |
|
property for
the year should be prorated and the taxes for the | 71 |
|
exempt portion
of the year shall be remitted by the county | 72 |
|
auditor. | 73 |
| (H) "Charitable organization" means any tax exempt
religious, | 121 |
| educational, veteran's, fraternal, service, nonprofit
medical, | 122 |
| volunteer rescue service, volunteer fire
fighter's,
senior | 123 |
|
citizen's, youth athletic, amateur athletic, or youth
athletic | 124 |
|
park organization.
An organization is tax exempt if the | 125 |
|
organization is, and has
received from the internal revenue | 126 |
|
service a determination letter
that currently is in effect stating | 127 |
|
that the organization is,
exempt from federal income taxation | 128 |
|
under subsection 501(a) and
described in subsection 501(c)(3), | 129 |
|
501(c)(4), 501(c)(8),
501(c)(10), or 501(c)(19) of the Internal | 130 |
|
Revenue Code. To
qualify as a charitable organization, an | 131 |
|
organization, except a
volunteer rescue service or volunteer fire | 132 |
|
fighter's
organization,
shall have been in continuous existence as | 133 |
|
such in this state for
a period of two years immediately preceding | 134 |
|
either the making of
an application for a bingo license under | 135 |
|
section 2915.08 of the
Revised Code or the conducting of any | 136 |
|
scheme of chance or game of
chance as provided in division (C) of | 137 |
|
section 2915.02 of the
Revised Code. | 138 |
| (K) "Veteran's organization" means any individual post of
a | 148 |
|
national veteran's association or an auxiliary unit of any | 149 |
|
individual post of a national veteran's association, which post
or | 150 |
|
auxiliary unit has been incorporated as a nonprofit
corporation | 151 |
|
for at least two years and has received a letter from
the state | 152 |
|
headquarters of the national veteran's association
indicating that | 153 |
|
the individual post or auxiliary unit is in good
standing with the | 154 |
|
national veteran's association. As used in
this division, | 155 |
|
"national veteran's association" means any
veteran's association | 156 |
|
that has been in continuous existence as
such for a period of at | 157 |
|
least ten years and either is
incorporated by an act of the United | 158 |
|
States congress or has a
national dues-paying membership of at | 159 |
|
least five thousand
persons. | 160 |
| (O) "Service organization" means any organization, not | 177 |
|
organized for profit, that is organized and operated exclusively | 178 |
|
to provide, or to contribute to the support of organizations or | 179 |
|
institutions organized and operated exclusively to provide, | 180 |
|
medical and therapeutic services for persons who are crippled, | 181 |
|
born with birth defects, or have any other mental or physical | 182 |
|
defect or those organized and operated exclusively to protect, or | 183 |
|
to contribute to the support of organizations or institutions | 184 |
|
organized and operated exclusively to protect, animals from | 185 |
|
inhumane treatment. | 186 |
| (a) The participants use cards, sheets, or other devices
that | 230 |
| are divided into spaces arranged in horizontal, vertical, or | 231 |
|
diagonal rows of spaces, with each space, except free spaces, | 232 |
|
being designated by a single letter, number, or symbol; by a | 233 |
|
combination of letters, numbers, or symbols; by a combination of
a | 234 |
|
letter and a number, a letter and a symbol, or a number and a | 235 |
|
symbol; or by any combination of letters, numbers, and symbols, | 236 |
|
with some or none of the spaces being designated as a free, | 237 |
|
complimentary, or similar space. | 238 |
| (U) "Bingo game operator" means any person, except
security | 257 |
|
personnel, who performs work or labor at the site of a
bingo game | 258 |
|
including, but not limited to, collecting money from
participants, | 259 |
|
handing out bingo cards or objects to cover spaces
on the bingo | 260 |
|
cards, selecting from a receptacle the objects that
contain the | 261 |
|
combination of letters and numbers that appear on the
bingo cards, | 262 |
|
calling out the combinations of letters and numbers,
distributing | 263 |
|
prizes to the winner of the bingo game, and
preparing, selling, | 264 |
|
and serving food or beverages. | 265 |
| (X) "Gross receipts" means all money or assets, including | 273 |
|
admission fees, that a person receives from a bingo session that | 274 |
|
the person conducts without the deduction of any amounts for | 275 |
|
prizes paid out during the session or for the expenses of | 276 |
|
conducting the bingo session. "Gross receipts" does not include | 277 |
|
any money directly taken in from the sale of food or beverages by | 278 |
|
a charitable organization conducting a bingo session, or by a
bona | 279 |
|
fide auxiliary unit or society of a charitable organization,
at a | 280 |
|
bingo session conducted by the charitable organization,
provided | 281 |
|
all of the following apply: | 282 |
| (Z) "To use gross receipts for a charitable purpose" means | 302 |
|
that the proceeds of the bingo game are used by, or given, | 303 |
|
donated, or otherwise transferred to, any organization that is | 304 |
|
described in subsection 509(a)(1), 509(a)(2), or 509(a)(3) of the | 305 |
|
Internal Revenue Code and is either a governmental unit or an | 306 |
|
organization that is tax exempt under subsection 501(a) and | 307 |
|
described in subsection 501(c)(3) of the Internal Revenue Code; | 308 |
|
that the proceeds of the bingo game are used by, or given, | 309 |
|
donated, or otherwise transferred to a veteran's organization, as | 310 |
|
defined in division (K) of this section, that is a post, chapter, | 311 |
|
or organization of war veterans, or an auxiliary unit or society | 312 |
|
of, or a trust or foundation for, any such post, chapter, or | 313 |
|
organization organized in the United States or any of its | 314 |
|
possessions, at least seventy-five per cent of the members of | 315 |
|
which are war veterans and substantially all of the other members | 316 |
|
of which are individuals who are veterans (but not war veterans) | 317 |
|
or are cadets, or are spouses, widows or widowers of war
veterans, | 318 |
|
or such individuals, provided that no part of the net
earnings of | 319 |
|
such post or organization inures to the benefit of
any private | 320 |
|
shareholder or individual, and further provided that
the bingo | 321 |
|
game proceeds are used by the post or organization for
the | 322 |
charitable purposes set forth in division (B)(12)(11) of section | 323 |
|
5739.02 of the Revised Code, are used for awarding scholarships
to | 324 |
|
or for attendance at an institution mentioned in division | 325 |
(B)(12)(11) of section 5739.02 of the Revised Code, are donated to | 326 |
| a
governmental agency, or are used for nonprofit youth activities, | 327 |
|
the purchase of United States or Ohio flags that are donated to | 328 |
|
schools, youth groups, or other bona fide nonprofit
organizations, | 329 |
|
promotion of patriotism, or disaster relief; that
the proceeds of | 330 |
|
the bingo game are used by, or given, donated, or
otherwise | 331 |
|
transferred to a fraternal organization that has been
in | 332 |
|
continuous existence in this state for fifteen years for use | 333 |
|
exclusively for religious, charitable, scientific, literary, or | 334 |
|
educational purposes, or for the prevention of cruelty to
children | 335 |
|
or animals and contributions for such use would qualify
as a | 336 |
|
deductible charitable contribution under subsection 170 of
the | 337 |
|
Internal Revenue Code; or that the proceeds of the bingo game
are | 338 |
|
used by a volunteer fire fighter's organization and are used by | 339 |
|
the organization for the purposes set forth in division (L) of | 340 |
|
this section. | 341 |
| Sec. 4505.06. (A)(1) Application for a certificate of
title
| 378 |
|
shall be made in a form prescribed by the registrar of
motor
| 379 |
|
vehicles and shall be sworn to before a notary public or
other
| 380 |
|
officer empowered to administer oaths. The application
shall be
| 381 |
|
filed with the clerk of
any court of common pleas.
An
application | 382 |
| for a
certificate of title may be filed
electronically by
any | 383 |
|
electronic
means approved by the registrar
in
any county
with the | 384 |
| clerk of the court of common pleas
of
that county. Any
payments | 385 |
| required by
this chapter
shall be
considered as
accompanying any
| 386 |
|
electronically transmitted
application when
payment actually is
| 387 |
|
received by the clerk.
Payment of any fee or
taxes may be made
by
| 388 |
|
electronic transfer
of
funds. | 389 |
| (3) If a certificate of title previously has been issued for
| 399 |
|
a
motor vehicle in this state,
the application for a
certificate | 400 |
| of title also shall be accompanied by that
certificate
of title | 401 |
| duly assigned, unless otherwise provided in
this chapter.
If a | 402 |
| certificate of title previously has not been
issued for the
motor | 403 |
| vehicle in this state, the application,
unless otherwise
provided | 404 |
| in this chapter, shall be accompanied
by a manufacturer's
or | 405 |
| importer's certificate or by a certificate
of title
of another
| 406 |
|
state
from which the motor vehicle was
brought into this state.
If
| 407 |
|
the
application refers to a motor
vehicle last previously
| 408 |
|
registered
in another state, the
application also shall be
| 409 |
|
accompanied by
the physical inspection
certificate required by
| 410 |
|
section 4505.061
of the Revised Code.
If
the application is made
| 411 |
|
by two persons
regarding a motor
vehicle
in which they wish to
| 412 |
|
establish joint
ownership with
right of
survivorship, they may do
| 413 |
|
so as provided
in section
2131.12 of
the Revised Code.
If the | 414 |
| applicant requests a
designation of
the
motor vehicle in | 415 |
| beneficiary form so that upon
the death of
the
owner of the motor | 416 |
| vehicle, ownership of the
motor vehicle
will
pass to a designated | 417 |
| transfer-on-death
beneficiary or
beneficiaries, the applicant may | 418 |
| do so as provided
in section
2131.13 of the Revised Code. A person | 419 |
| who establishes
ownership
of a motor vehicle that is transferable | 420 |
| on death in
accordance
with section 2131.13 of the Revised Code | 421 |
| may terminate
that type
of ownership or change the designation of | 422 |
| the
transfer-on-death
beneficiary or beneficiaries by applying for | 423 |
| a
certificate of
title pursuant to this section. The clerk
shall | 424 |
|
retain
the
evidence of title
presented by the applicant and
on | 425 |
|
which the
certificate of title
is issued,
except that, if an
| 426 |
|
application
for a
certificate of
title is
filed electronically
by
| 427 |
|
an
electronic motor vehicle
dealer on behalf of the
purchaser
of a
| 428 |
|
motor vehicle, the clerk
shall retain the completed
electronic
| 429 |
|
record to which the dealer
converted the certificate
of title
| 430 |
|
application and other required
documents. The
electronic motor
| 431 |
|
vehicle dealer shall forward the
actual
application and all other | 432 |
|
documents relating to the sale of
the
motor vehicle to any clerk | 433 |
|
within thirty days after the
certificate of title is issued. The | 434 |
|
registrar, after consultation
with the attorney general, shall | 435 |
|
adopt rules that govern the
location at which, and the manner in | 436 |
|
which, are stored the actual
application and all other documents | 437 |
|
relating to the sale of a
motor vehicle when an electronic motor | 438 |
|
vehicle dealer files the
application for a certificate of title | 439 |
|
electronically on behalf of
the purchaser. | 440 |
| The clerk shall use reasonable
diligence in
ascertaining
| 441 |
|
whether or not the facts in the
application
for a
certificate of
| 442 |
|
title are true by checking the application and
documents
| 443 |
|
accompanying it
or the
electronic record to which a
dealer | 444 |
|
converted the
application and
accompanying documents
with
the | 445 |
|
records of motor vehicles in the clerk's
office.
If the
clerk is | 446 |
|
satisfied that the applicant is the
owner of the
motor
vehicle
| 447 |
|
and that the application is in the
proper form,
the
clerk,
within
| 448 |
|
five business days after the
application is
filed, shall
issue a | 449 |
|
physical
certificate of title
over the
clerk's signature
and
| 450 |
|
sealed with the clerk's seal,
unless
the
applicant
specifically
| 451 |
|
requests the clerk not to issue a
physical
certificate of title
| 452 |
|
and instead to
issue an electronic
certificate of title. For
| 453 |
|
purposes of the transfer of a
certificate
of title, if the clerk
| 454 |
|
is satisfied that the secured
party has duly discharged
a lien
| 455 |
|
notation but has not canceled
the lien notation with
a
clerk, the
| 456 |
|
clerk may cancel the lien
notation on
the automated title
| 457 |
|
processing system and notify the
clerk of the
county of origin. | 458 |
| (4) In the case of the sale of a motor vehicle to a general | 459 |
|
buyer
or user
by a dealer, by a motor vehicle leasing dealer | 460 |
|
selling
the
motor
vehicle to the lessee or, in a case in which
the | 461 |
|
leasing
dealer subleased the
motor vehicle, the sublessee,
at
the | 462 |
| end of
the lease agreement or sublease
agreement, or by a | 463 |
|
manufactured
home
broker, the certificate of title shall be
| 464 |
|
obtained in the
name of the buyer by the dealer, leasing
dealer, | 465 |
|
or
manufactured home
broker, as the case may be, upon
application
| 466 |
|
signed by
the buyer. The certificate of title shall
be issued, or
| 467 |
|
the process
of entering the certificate of title
application
| 468 |
|
information into the automated title processing
system if a
| 469 |
|
physical
certificate of title is not to be issued
shall
be
| 470 |
|
completed, within
five business days after the
application for
| 471 |
|
title is filed with
the clerk. If the buyer of
the motor vehicle
| 472 |
|
previously leased the motor
vehicle and
is
buying the motor
| 473 |
|
vehicle at the end of the lease pursuant to that
lease,
the
| 474 |
|
certificate of title shall be obtained in the name of
the buyer by
| 475 |
|
the
motor vehicle leasing dealer who previously
leased the motor
| 476 |
|
vehicle to the
buyer or by the motor vehicle
leasing dealer who
| 477 |
|
subleased the motor vehicle
to the buyer
under a sublease
| 478 |
|
agreement. | 479 |
| (5)(a)(i) If the certificate of title is being obtained in | 483 |
|
the name of the buyer by a motor vehicle dealer or motor vehicle | 484 |
|
leasing dealer and there is a security interest to be noted on the | 485 |
|
certificate of title, the dealer or leasing dealer shall submit | 486 |
|
the application for the certificate of title and payment of the | 487 |
|
applicable tax to a clerk within seven business days after the | 488 |
|
later of the delivery of the motor vehicle to the
buyer or the | 489 |
|
date the dealer or leasing dealer obtains the
manufacturer's or | 490 |
|
importer's certificate, or certificate of title
issued in the name | 491 |
|
of the dealer or leasing dealer, for the motor vehicle.
Submission | 492 |
|
of the application for the
certificate of title and payment of the | 493 |
|
applicable tax within the
required seven business days may be | 494 |
|
indicated by postmark or
receipt by a clerk within that period. | 495 |
| (iii) A motor vehicle dealer or motor vehicle leasing
dealer | 501 |
|
is liable to a secured party for a late fee of ten dollars
per day | 502 |
|
for each certificate of title application and payment of
the | 503 |
|
applicable tax that is submitted to a clerk more than seven | 504 |
|
business days
but less than twenty-one days after the later of the | 505 |
|
delivery of the motor vehicle to the buyer or the date the
dealer | 506 |
|
or leasing dealer obtains the manufacturer's or importer's | 507 |
|
certificate, or certificate of title issued in the name of the | 508 |
|
dealer or leasing dealer, for the motor vehicle and,
from then on, | 509 |
|
twenty-five dollars per day until the application
and applicable | 510 |
|
tax are submitted to a clerk. | 511 |
| (b) In all cases of
transfer of
a motor vehicle, the | 512 |
|
application for certificate of
title shall be
filed within
thirty | 513 |
| days after the assignment or
delivery of the
motor
vehicle. If an | 514 |
| application for a
certificate of title is
not
filed within
the | 515 |
| period
specified in division (A)(5)(b) of
this
section, the clerk
| 516 |
|
shall collect a fee of
five dollars for
the
issuance of the
| 517 |
|
certificate, except that no
such fee shall
be
required from a
| 518 |
|
motor vehicle salvage dealer,
as defined in
division (A) of
| 519 |
|
section 4738.01 of the Revised
Code, who
immediately surrenders
| 520 |
|
the certificate of title for
cancellation. The fee shall be in
| 521 |
|
addition to all other fees
established by this chapter, and shall
| 522 |
|
be retained by the clerk.
The
registrar shall provide, on the
| 523 |
|
certificate of title form
prescribed by section 4505.07 of the
| 524 |
|
Revised Code, language
necessary to give evidence of the date on
| 525 |
|
which the assignment or
delivery of the motor vehicle was made. | 526 |
| (B) The clerk, except as provided in this section, shall
| 530 |
|
refuse to accept for filing any application for a certificate of
| 531 |
|
title and shall refuse to issue a certificate of title unless the
| 532 |
|
dealer or manufactured home broker or the applicant, in cases in
| 533 |
|
which the
certificate shall be obtained by the buyer, submits
with
| 534 |
|
the
application payment of the tax levied by or pursuant to
| 535 |
|
Chapters
5739. and 5741. of the Revised Code
based on the
| 536 |
|
purchaser's county of residence. Upon payment of the tax in
| 537 |
|
accordance with division (E) of this section, the clerk shall
| 538 |
|
issue a receipt prescribed by the registrar and agreed upon by the
| 539 |
|
tax
commissioner showing payment of the tax or a receipt issued
by
| 540 |
|
the
commissioner showing the payment of the tax. When
submitting
| 541 |
|
payment of the
tax to the clerk, a dealer shall
retain any
| 542 |
|
discount to which the dealer is
entitled under
section 5739.12 of
| 543 |
|
the Revised Code. | 544 |
| A clerk, however, may retain from the taxes paid to the
clerk | 552 |
|
an amount equal to the poundage fees associated with
certificates | 553 |
|
of title issued by other clerks of courts of common
pleas to | 554 |
|
applicants who reside in the first clerk's county. The
registrar, | 555 |
|
in consultation with the tax commissioner and the
clerks of the | 556 |
|
courts of common pleas, shall develop a report from
the automated | 557 |
|
title processing system that informs each clerk of
the amount of | 558 |
|
the poundage fees that the clerk is permitted to
retain from those | 559 |
|
taxes because of certificates of title issued by
the clerks of | 560 |
|
other counties to applicants who reside in the first
clerk's | 561 |
|
county. | 562 |
| (C)(1) If the transferor indicates on the certificate of
| 570 |
|
title
that the odometer reflects mileage in excess of the
designed
| 571 |
|
mechanical limit of the odometer, the clerk shall enter
the
phrase
| 572 |
|
"exceeds mechanical limits" following the mileage
designation. If
| 573 |
|
the transferor indicates on the certificate of
title that the
| 574 |
|
odometer reading is not the actual mileage, the
clerk shall enter
| 575 |
|
the phrase
"nonactual: warning -
odometer
discrepancy" following
| 576 |
|
the mileage designation. The clerk shall
use
reasonable care in
| 577 |
|
transferring the information supplied
by
the transferor, but is
| 578 |
|
not liable for any errors or omissions
of
the clerk or those of
| 579 |
|
the clerk's deputies in the
performance of
the clerk's duties
| 580 |
|
created by this chapter. | 581 |
| The registrar shall prescribe an affidavit in which the
| 582 |
|
transferor shall swear to the true selling price and, except as
| 583 |
|
provided in this division, the true odometer reading of the motor
| 584 |
|
vehicle. The registrar may prescribe an affidavit in which the
| 585 |
|
seller and buyer provide information pertaining to the odometer
| 586 |
|
reading of the motor vehicle in addition to that required by this
| 587 |
|
section, as such information may be required by the United States
| 588 |
|
secretary of transportation by rule prescribed under authority of
| 589 |
|
subchapter IV of the
"Motor Vehicle Information and Cost Savings
| 590 |
|
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. | 591 |
| (D) When the transfer to the applicant was made in some
| 600 |
|
other state or in interstate commerce, the clerk, except as
| 601 |
|
provided in this section, shall refuse to issue any certificate
| 602 |
|
of
title unless the tax imposed by or pursuant to Chapter
5741.
of
| 603 |
|
the Revised Code
based on the purchaser's county of residence
has
| 604 |
|
been paid as evidenced by a receipt issued by the tax
| 605 |
|
commissioner, or
unless the applicant submits with the
application
| 606 |
|
payment of
the tax. Upon payment of the tax in
accordance with
| 607 |
|
division
(E) of this section, the clerk shall
issue a
receipt
| 608 |
|
prescribed by the
registrar and agreed upon by
the tax
| 609 |
|
commissioner, showing
payment of the tax. | 610 |
| A clerk, however, may retain from the taxes paid to the
clerk | 616 |
|
an amount equal to the poundage fees associated with
certificates | 617 |
|
of title issued by other clerks of courts of common
pleas to | 618 |
|
applicants who reside in the first clerk's county. The
registrar, | 619 |
|
in consultation with the tax commissioner and the
clerks of the | 620 |
|
courts of common pleas, shall develop a report from
the automated | 621 |
|
title processing system that informs each clerk of
the amount of | 622 |
|
the poundage fees that the clerk is permitted to
retain from those | 623 |
|
taxes because of certificates of title issued by
the clerks of | 624 |
|
other counties to applicants who reside in the first
clerk's | 625 |
|
county. | 626 |
| (E) The clerk shall accept any payment of a tax in cash, or
| 631 |
|
by
cashier's check, certified
check, draft,
money order, or
| 632 |
|
teller check issued by any
insured financial institution payable
| 633 |
|
to the clerk and submitted with an
application
for a certificate
| 634 |
|
of title under division (B)
or (D) of this section. The clerk
| 635 |
|
also may
accept payment of the tax by corporate, business, or
| 636 |
|
personal check, credit
card, electronic transfer or wire
transfer,
| 637 |
|
debit card, or any other accepted
form of payment made
payable to
| 638 |
|
the clerk. The clerk may require bonds,
guarantees,
or letters of
| 639 |
|
credit to ensure the collection of corporate,
business, or
| 640 |
|
personal
checks. Any service fee charged by a
third party to a
| 641 |
|
clerk for the use of
any form of payment may be
paid by the clerk
| 642 |
|
from the certificate of title
administration
fund created in
| 643 |
|
section 325.33 of the Revised Code, or may be
assessed by the
| 644 |
|
clerk upon the applicant as an additional fee.
Upon
collection,
| 645 |
|
the additional fees shall be paid by the clerk
into that
| 646 |
|
certificate of title administration fund. | 647 |
| The clerk shall make a good faith effort to collect any
| 648 |
|
payment of taxes
due but not made because the payment was
returned
| 649 |
|
or dishonored, but the clerk
is not personally liable
for the
| 650 |
|
payment of uncollected taxes or uncollected
fees. The
clerk
shall
| 651 |
|
notify the tax commissioner of any such payment of
taxes that is
| 652 |
|
due but
not made and shall furnish
the
information to the
| 653 |
|
commissioner
that the
commissioner
requires.
The clerk shall | 654 |
| deduct
the amount of taxes due but not
paid from
the clerk's | 655 |
| periodic
remittance of tax payments, in
accordance
with
procedures | 656 |
| agreed
upon by the tax commissioner.
The
commissioner may collect
| 657 |
|
taxes
due by assessment in the
manner
provided in section 5739.13 | 658 |
| of the
Revised Code. | 659 |
| Any person who presents payment that is returned or
| 660 |
|
dishonored for any
reason is liable to the clerk for payment of a
| 661 |
|
penalty over and above the
amount of the taxes due. The clerk
| 662 |
|
shall determine the amount of the penalty,
and the penalty
shall | 663 |
|
be no
greater than that amount necessary to compensate the
clerk
| 664 |
|
for
banking charges, legal fees, or other expenses
incurred by
the
| 665 |
|
clerk in
collecting the returned or dishonored
payment. The
| 666 |
|
remedies and procedures
provided in this section
are in addition
| 667 |
|
to any other available civil or
criminal
remedies. Subsequently
| 668 |
|
collected penalties, poundage
fees, and
title
fees, less
any
title | 669 |
|
fee
due the state, from returned or
dishonored payments
collected | 670 |
|
by
the clerk shall be paid into the
certificate of
title
| 671 |
|
administration fund.
Subsequently
collected taxes, less
poundage | 672 |
|
fees,
shall be sent by the clerk
to the
treasurer of
state
at the | 673 |
| next
scheduled periodic
remittance of tax payments,
with
| 674 |
|
information as the
commissioner may require. The clerk
may
abate
| 675 |
|
all or any part of
any penalty assessed under this
division. | 676 |
| (G) An application, as prescribed by the registrar
and
| 702 |
|
agreed to by the tax commissioner, shall be filled out and sworn
| 703 |
|
to by the buyer of a motor vehicle in a casual sale. The
| 704 |
|
application shall contain the following notice in bold lettering:
| 705 |
|
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You
are
| 706 |
|
required by law to state the true selling price. A false
| 707 |
|
statement is in
violation of section 2921.13 of
the Revised Code
| 708 |
|
and is punishable by six months' imprisonment or
a fine of up to
| 709 |
|
one thousand dollars, or both. All transfers are
audited by the
| 710 |
|
department of taxation. The seller and buyer must
provide any
| 711 |
|
information requested by the department of taxation. The buyer
| 712 |
|
may be assessed any additional tax found to be due." | 713 |
| (H) For sales of manufactured homes or mobile homes
| 714 |
|
occurring
on or after January 1, 2000, the clerk shall accept for
| 715 |
|
filing,
pursuant to
Chapter 5739. of the Revised Code, an
| 716 |
|
application for a
certificate of title for a manufactured home or
| 717 |
|
mobile home
without requiring payment of any tax pursuant to
| 718 |
|
section
5739.02, 5741.021, 5741.022, or 5741.023 of the
Revised
| 719 |
|
Code, or a receipt issued by
the tax commissioner showing payment
| 720 |
|
of the tax. For sales of
manufactured homes or mobile homes
| 721 |
|
occurring on or after January 1,
2000, the applicant shall pay to
| 722 |
|
the clerk an additional fee of five dollars
for each certificate
| 723 |
|
of title issued by the clerk for a
manufactured or mobile home
| 724 |
|
pursuant to division (H) of section 4505.11 of the Revised Code
| 725 |
|
and for each certificate of title issued upon transfer of
| 726 |
|
ownership of
the home. The clerk shall credit the fee to the
| 727 |
|
county
certificate of title administration fund, and the fee shall | 728 |
|
be used to
pay
the expenses of archiving
those certificates | 729 |
|
pursuant to
division
(A) of section 4505.08
and division (H)(3)
of | 730 |
| section
4505.11 of
the Revised Code. The tax commissioner
shall | 731 |
|
administer any tax
on a manufactured or mobile home
pursuant to | 732 |
|
Chapters 5739. and
5741. of the
Revised Code. | 733 |
| Sec. 4981.20. (A) Any real or personal property, or both,
of | 739 |
| the Ohio rail development commission that is acquired, | 740 |
|
constructed,
reconstructed,
enlarged, improved, furnished, or | 741 |
|
equipped, or any combination
thereof, and leased or subleased | 742 |
|
under authority of sections
4981.11 to 4981.26 of the Revised Code | 743 |
|
shall be subject to ad
valorem, sales, use, and franchise taxes | 744 |
|
and to zoning, planning,
and building regulations and fees, to the | 745 |
|
same extent and in the
same manner as if the lessee-user or | 746 |
|
sublessee-user thereof,
rather than the issuer, had acquired, | 747 |
|
constructed, reconstructed,
enlarged, improved, furnished, or | 748 |
|
equipped, or any combination
thereof, such real or personal | 749 |
|
property, and title thereto was in
the name of such lessee-user or | 750 |
|
sublessee-user. | 751 |
| The issuer shall be exempt from all taxes on its real or | 759 |
|
personal property, or both, which has been acquired, constructed, | 760 |
|
reconstructed, enlarged, improved, furnished, or equipped, or any | 761 |
|
combination thereof, under sections 4981.11 to 4981.26 of the | 762 |
|
Revised Code so long as such property is used by the issuer for | 763 |
purposes
whichthat would otherwise exempt such property; has | 764 |
|
ceased
to be used by a former lessee-user or sublessee-user and is | 765 |
|
not
occupied or used; or has been acquired by the issuer but | 766 |
|
development has not yet commenced. The exemption shall be | 767 |
|
effective as of the date the exempt use begins. All taxes on the | 768 |
|
exempt real or personal property for the year should be prorated | 769 |
|
and the taxes for the exempt portion of the year shall be
remitted | 770 |
|
by the county auditor. | 771 |
| (e) Automatic data processing, computer services, or | 806 |
|
electronic information services are or are to be provided for use | 807 |
|
in business when the true object of the transaction is the
receipt | 808 |
|
by the consumer of automatic data processing, computer
services, | 809 |
|
or electronic information services rather than the
receipt of | 810 |
|
personal or professional services to which automatic
data | 811 |
|
processing, computer services, or electronic information
services | 812 |
|
are incidental or supplemental. Notwithstanding any
other | 813 |
|
provision of this chapter, such transactions that occur
between | 814 |
|
members of an affiliated group are not sales. An
affiliated group | 815 |
|
means two or more persons related in such a way
that one person | 816 |
|
owns or controls the business operation of
another member of the | 817 |
|
group. In the case of corporations with
stock, one corporation | 818 |
|
owns or controls another if it owns more
than fifty per cent of | 819 |
|
the other corporation's common stock with
voting rights. | 820 |
| (f) Telecommunications service, other than mobile | 821 |
|
telecommunications service after July 31, 2002, is or is to be | 822 |
|
provided
that
originates
or terminates in this state and is | 823 |
|
charged in the
records of the
telecommunications service vendor to | 824 |
|
the consumer's
telephone
number or account in this state, or that | 825 |
|
both originates
and
terminates in this state; but does not include | 826 |
|
transactions by
which
telecommunications service is paid for by | 827 |
|
using a prepaid
authorization number
or prepaid telephone calling | 828 |
|
card, or by
which local
telecommunications service is obtained | 829 |
|
from a
coin-operated
telephone and paid for by using coin; | 830 |
| (5) The production or fabrication of tangible personal | 855 |
|
property for a consideration for consumers who furnish either | 856 |
|
directly or indirectly the materials used in the production of | 857 |
|
fabrication work; and include the furnishing, preparing, or | 858 |
|
serving for a consideration of any tangible personal property | 859 |
|
consumed on the premises of the person furnishing, preparing, or | 860 |
|
serving such tangible personal property. Except as provided in | 861 |
|
section 5739.03 of the Revised Code, a construction contract | 862 |
|
pursuant to which tangible personal property is or is to be | 863 |
|
incorporated into a structure or improvement on and becoming a | 864 |
|
part of real property is not a sale of such tangible personal | 865 |
|
property. The construction contractor is the consumer of such | 866 |
|
tangible personal property, provided that the sale and | 867 |
|
installation of carpeting, the sale and installation of | 868 |
|
agricultural land tile, the sale and erection or installation of | 869 |
|
portable grain bins, or the provision of landscaping and lawn
care | 870 |
|
service and the transfer of property as part of such service
is | 871 |
never a construction contract.
The transfer of copyrighted
motion | 872 |
picture films for exhibition purposes is not a sale,
except such | 873 |
films as are used solely for advertising purposes.
Other than as | 874 |
provided in this section, "sale" and "selling" do
not include | 875 |
transfers of interest in leased property where the original lessee | 876 |
and the terms of the original lease agreement remain unchanged, or | 877 |
professional, insurance, or personal service
transactions
that | 878 |
involve the transfer of tangible personal
property as an | 879 |
inconsequential element, for which no separate
charges are made. | 880 |
| (2) Physicians, dentists, hospitals, and blood banks
operated | 939 |
| by nonprofit institutions and persons licensed to
practice | 940 |
| veterinary medicine, surgery, and dentistry are
consumers
of all | 941 |
| tangible personal property and services
purchased by them
in | 942 |
| connection with the practice of medicine,
dentistry, the
rendition | 943 |
| of hospital or blood bank service, or
the practice of
veterinary | 944 |
| medicine, surgery, and dentistry. In
addition to being
consumers | 945 |
| of drugs administered by them or by
their assistants
according to | 946 |
| their direction, veterinarians also
are consumers of
drugs that | 947 |
| under federal law may be dispensed
only by or upon the
order of a | 948 |
| licensed veterinarian or
physician, when transferred by
them to | 949 |
| others for a consideration
to provide treatment to animals
as | 950 |
| directed by the veterinarian. | 951 |
| (b) In the case of a person who produces, rather than | 964 |
|
purchases, printed matter for the purpose of distributing it or | 965 |
|
having it
distributed to the public or to a designated segment of | 966 |
|
the public, free of
charge, that person is the consumer of all | 967 |
|
tangible personal property and
services purchased for use or | 968 |
|
consumption in the production of that printed
matter. That person | 969 |
|
is not entitled to claim exception under division
(E)(8) of this | 970 |
|
section for any material incorporated into the printed
matter or | 971 |
|
any equipment, supplies, or services primarily used to produce the | 972 |
|
printed matter. | 973 |
| (2) To incorporate the thing transferred as a material or
a | 994 |
|
part, into tangible personal property to be produced for sale
by | 995 |
|
manufacturing, assembling, processing, or refining, or to use
or | 996 |
|
consume the thing transferred directly in producing a product for | 997 |
|
sale
by mining, including
without limitation the extraction from | 998 |
|
the earth of all
substances
that are classed geologically as | 999 |
|
minerals, production
of crude oil and natural gas, farming, | 1000 |
|
agriculture, horticulture,
or floriculture, and persons engaged in | 1001 |
|
rendering farming,
agricultural, horticultural, or floricultural | 1002 |
|
services, and
services in the exploration for, and production of, | 1003 |
|
crude oil and
natural gas, for others are deemed engaged directly | 1004 |
|
in farming,
agriculture, horticulture, and floriculture, or | 1005 |
|
exploration for,
and production of, crude oil and natural gas; | 1006 |
|
directly in the
rendition of a public utility service, except that | 1007 |
|
the sales tax
levied by section 5739.02 of the Revised Code shall | 1008 |
|
be collected
upon all meals, drinks, and food for human | 1009 |
|
consumption sold upon
Pullman and railroad coaches. This
paragraph | 1010 |
| does not exempt or
except from "retail sale" or "sales
at retail" | 1011 |
| the sale of
tangible personal property that is to be
incorporated | 1012 |
| into a
structure or improvement to real property. | 1013 |
| (12) To use or consume the thing transferred primarily in | 1043 |
|
storing, transporting, mailing, or otherwise handling purchased | 1044 |
|
sales inventory in a warehouse, distribution center, or similar | 1045 |
|
facility when the inventory is primarily distributed outside this | 1046 |
|
state to retail stores of the person who owns or controls the | 1047 |
|
warehouse, distribution center, or similar facility, to retail | 1048 |
|
stores of an affiliated group of which that person is a member,
or | 1049 |
|
by means of direct marketing. Division (E)(12) of this
section | 1050 |
|
does not apply to motor vehicles registered for operation
on the | 1051 |
|
public highways. As used in division (E)(12) of this
section, | 1052 |
|
"affiliated group" has the same meaning as in division
(B)(3)(e) | 1053 |
|
of this section and "direct marketing" has the same
meaning as in | 1054 |
division (B)(36)(35) of section 5739.02 of the Revised
Code. | 1055 |
| (H)(1) "Price," except as provided in divisions (H)(2) and | 1086 |
|
(3) of this section, means the aggregate value in money of | 1087 |
|
anything paid or delivered, or promised to be paid or delivered, | 1088 |
|
in the complete performance of a retail sale, without any | 1089 |
|
deduction on account of the cost of the property sold, cost of | 1090 |
|
materials used, labor or service cost, interest, discount paid or | 1091 |
|
allowed after the sale is consummated, or any other expense. If | 1092 |
|
the retail sale consists of the rental or lease of tangible | 1093 |
|
personal property, "price" means the aggregate value in money of | 1094 |
|
anything paid or delivered, or promised to be paid or delivered, | 1095 |
|
in the complete performance of the rental or lease, without any | 1096 |
|
deduction for tax, interest, labor or service charge, damage | 1097 |
|
liability waiver, termination or damage charge, discount paid or | 1098 |
|
allowed after the lease is consummated, or any other expense.
| 1099 |
|
Except as provided in division (H)(4) of this section, the sales | 1100 |
|
tax shall be calculated and collected by the lessor on
each | 1101 |
|
payment made by the lessee.
"Price" does not include the | 1102 |
|
consideration received as a deposit refundable to the consumer | 1103 |
|
upon return of a beverage container, the consideration received
as | 1104 |
|
a deposit on a carton or case that is used for such returnable | 1105 |
|
containers, or the consideration received as a refundable
security | 1106 |
|
deposit for the use of tangible personal property to the
extent | 1107 |
|
that it actually is refunded, if the consideration for
such | 1108 |
|
refundable deposit is separately stated from the
consideration | 1109 |
|
received or to be received for the tangible
personal property | 1110 |
|
transferred in the retail sale. Such
separation must appear in
the | 1111 |
| sales agreement or on the initial
invoice or initial billing | 1112 |
|
rendered by the vendor to the
consumer.
"Price" also does not | 1113 |
|
include delivery charges that are separately stated on the initial | 1114 |
|
invoice or initial billing rendered by the vendor. Price is the | 1115 |
|
amount
received inclusive of the tax,
provided the vendor | 1116 |
|
establishes to
the satisfaction of the tax
commissioner that the | 1117 |
|
tax was added to
the price. When the price
includes both a charge | 1118 |
|
for tangible
personal property and a
charge for providing a | 1119 |
|
service and the
sale of the property and
the charge for the | 1120 |
|
service are separately
taxable, or have a
separately determinable | 1121 |
|
tax status, the price
shall be separately
stated for each such | 1122 |
|
charge so the tax can be
correctly computed
and charged. | 1123 |
| (4) In the case of the lease of any motor vehicle designed
by | 1155 |
| the manufacturer to carry a load of not more than one ton, | 1156 |
|
watercraft,
outboard motor, or aircraft, or the
lease of any | 1157 |
|
tangible personal property, other than motor vehicles
designed by | 1158 |
|
the manufacturer to carry a load of more than one ton, to be used | 1159 |
|
by the lessee
primarily for business
purposes, the sales tax shall | 1160 |
|
be
collected
by
the vendor at the
time the lease is consummated | 1161 |
|
and
shall be
calculated by the
vendor on the basis of the total | 1162 |
|
amount
to be
paid by the lessee
under the lease agreement. If the | 1163 |
|
total amount
of the
consideration for the lease includes amounts | 1164 |
|
that are not
calculated at the time the lease is executed, the tax | 1165 |
|
shall be
calculated and collected by the vendor at the time such | 1166 |
|
amounts
are billed to the lessee. In the case of an open-end | 1167 |
|
lease, the
sales tax shall be calculated by the vendor on the | 1168 |
|
basis of the
total amount to be paid during the initial fixed term | 1169 |
|
of the
lease, and then for each subsequent renewal period as it | 1170 |
|
comes
due. | 1171 |
| (L) "Casual sale" means a sale of an item of tangible | 1190 |
|
personal property
that was obtained by the person making the
sale, | 1191 |
| through purchase or otherwise, for the person's own use and
was | 1192 |
| previously subject to any state's taxing
jurisdiction on its
sale | 1193 |
| or use, and includes such items acquired
for the seller's use
| 1194 |
|
that are sold by an auctioneer employed
directly by the person for | 1195 |
|
such purpose, provided the location of
such sales is not the | 1196 |
|
auctioneer's permanent place of business.
As
used in this | 1197 |
|
division, "permanent place of business" includes
any
location | 1198 |
|
where such auctioneer has conducted more than two
auctions during | 1199 |
|
the year. | 1200 |
| (O) "Making retail sales" means the effecting of
transactions | 1209 |
| wherein one party is obligated to pay the price and
the other | 1210 |
| party is obligated to provide a service or to transfer
title to or | 1211 |
| possession of the item sold. "Making retail sales"
does not | 1212 |
| include the preliminary acts of promoting or soliciting
the retail | 1213 |
| sales, other than the distribution of printed matter
which | 1214 |
| displays or describes and prices the item offered for sale,
nor | 1215 |
| does it include delivery of a predetermined quantity of
tangible | 1216 |
| personal property or transportation of property or
personnel to or | 1217 |
| from a place where a service is performed,
regardless of whether | 1218 |
| the vendor is a delivery vendor. | 1219 |
| (P) "Used directly in the rendition of a public utility | 1220 |
|
service" means that property which is to be incorporated into and | 1221 |
|
will become a part of the consumer's production, transmission, | 1222 |
|
transportation, or distribution system and
that retains its | 1223 |
|
classification as tangible personal property after such | 1224 |
|
incorporation; fuel or power used in the production,
transmission, | 1225 |
|
transportation, or distribution system; and
tangible personal | 1226 |
|
property used in the repair and maintenance of
the production, | 1227 |
|
transmission, transportation, or distribution
system, including | 1228 |
|
only such motor vehicles as are specially
designed and equipped | 1229 |
|
for such use. Tangible personal property
and services used | 1230 |
|
primarily in providing highway transportation
for hire are not | 1231 |
|
used in providing a public utility service as
defined in this | 1232 |
|
division. | 1233 |
| (i) Providing credit information to users of such
information | 1320 |
| by a consumer reporting agency, as defined in the
"Fair Credit | 1321 |
| Reporting Act," 84 Stat. 1114, 1129 (1970), 15
U.S.C.
1681a(f), or | 1322 |
| as hereafter amended, including but not
limited to
gathering, | 1323 |
| organizing, analyzing, recording, and
furnishing such
information | 1324 |
| by any oral, written, graphic, or
electronic medium; | 1325 |
| (AA) "Telecommunications service" means the transmission
of | 1347 |
|
any interactive, two-way electromagnetic communications,
including | 1348 |
|
voice, image, data, and information, through the use of
any medium | 1349 |
|
such as wires, cables, microwaves, cellular radio,
radio waves, | 1350 |
|
light waves, or any combination of those or similar
media. | 1351 |
|
"Telecommunications service" includes message toll
service even | 1352 |
|
though the vendor provides the message toll service
by means of | 1353 |
|
wide area transmission type service or private
communications | 1354 |
|
service purchased from another telecommunications
service | 1355 |
|
provider, but does not include any of the following: | 1356 |
| (DD) "Landscaping and lawn care service" means the
services | 1390 |
|
of planting, seeding, sodding, removing, cutting,
trimming, | 1391 |
|
pruning, mulching, aerating, applying chemicals,
watering, | 1392 |
|
fertilizing, and providing similar services to
establish, promote, | 1393 |
|
or control the growth of trees, shrubs,
flowers, grass, ground | 1394 |
|
cover, and other flora, or otherwise
maintaining a lawn or | 1395 |
|
landscape grown or maintained by the owner
for ornamentation or | 1396 |
|
other nonagricultural purpose. However,
"landscaping and lawn
care | 1397 |
| service" does not include the
providing of such services by a | 1398 |
|
person who has less than five
thousand dollars in sales of such | 1399 |
|
services during the calendar
year. | 1400 |
| (EE) "Private investigation and security service" means
the | 1401 |
|
performance of any activity for which the provider of such
service | 1402 |
|
is required to be licensed pursuant to Chapter 4749. of
the | 1403 |
|
Revised Code, or would be required to be so licensed in
performing | 1404 |
|
such services in this state, and also includes the
services of | 1405 |
|
conducting polygraph examinations and of monitoring
or overseeing | 1406 |
|
the activities on or in, or the condition of, the
consumer's home, | 1407 |
|
business, or other facility by means of
electronic or similar | 1408 |
|
monitoring devices. "Private investigation
and security service" | 1409 |
|
does not include special duty services
provided by off-duty police | 1410 |
|
officers, deputy sheriffs, and other
peace officers regularly | 1411 |
|
employed by the state or a political
subdivision. | 1412 |
| (HH) "Qualified research and development equipment" means | 1426 |
|
capitalized tangible personal property, and leased personal | 1427 |
|
property that would be capitalized if purchased, used by a person | 1428 |
|
primarily to perform research and development. Tangible personal | 1429 |
|
property primarily used in testing, as defined in division (A)(4) | 1430 |
|
of section 5739.011 of the Revised Code, or used for recording or | 1431 |
|
storing test results, is not qualified research and development | 1432 |
|
equipment unless such property is primarily used by the consumer | 1433 |
|
in testing the product, equipment, or manufacturing process being | 1434 |
|
created, designed, or formulated by the consumer in the research | 1435 |
|
and development activity or in recording or storing such test | 1436 |
|
results. | 1437 |
| (NN) "Recreation and sports club service" means all | 1477 |
|
transactions by which a membership is granted, maintained, or | 1478 |
|
renewed, including initiation fees, membership dues, renewal
fees, | 1479 |
|
monthly minimum fees, and other similar fees and dues, by a | 1480 |
|
recreation and sports club, which entitles the member to use the | 1481 |
|
facilities of the organization. "Recreation and sports club"
means | 1482 |
| an organization that has ownership of, or controls or
leases
on a | 1483 |
| continuing, long-term basis, the facilities used by
its
members | 1484 |
| and includes an aviation club, gun or shooting club,
yacht
club, | 1485 |
| card club, swimming club, tennis club, golf club,
country
club, | 1486 |
| riding club, amateur sports club, or similar
organization. | 1487 |
| (TT) "Professional
racing team" means a person that employs | 1513 |
|
at least twenty
full-time employees for the purpose of conducting | 1514 |
|
a motor
vehicle racing business for profit. The person must | 1515 |
|
conduct the
business with the purpose of racing one or more motor | 1516 |
|
racing
vehicles in at least ten competitive professional racing | 1517 |
|
events
each year that comprise all or part of a motor racing | 1518 |
|
series
sanctioned by one or more motor racing sanctioning | 1519 |
|
organizations. A "motor racing vehicle" means a vehicle for
which | 1520 |
|
the chassis, engine, and parts are designed
exclusively for motor | 1521 |
|
racing, and does not include a stock
or production model vehicle | 1522 |
|
that may be modified for use in
racing. For the purposes of this | 1523 |
|
division: | 1524 |
| Sec. 5739.02. For the purpose of providing revenue with | 1553 |
|
which to meet the needs of the state, for the use of the general | 1554 |
|
revenue
fund of the state, for the purpose of securing a thorough | 1555 |
|
and
efficient system of common schools throughout the state, for | 1556 |
|
the purpose of affording revenues, in addition to those from | 1557 |
|
general property taxes, permitted under constitutional | 1558 |
|
limitations, and from other sources, for the support of local | 1559 |
|
governmental functions, and for the purpose of reimbursing the | 1560 |
|
state for the expense of administering this chapter, an excise
tax | 1561 |
|
is hereby levied on each retail sale made in this state. | 1562 |
| (9) Sales of services or tangible personal property, other | 1615 |
|
than motor vehicles, mobile homes, and manufactured
homes, by | 1616 |
|
churches, organizations exempt from taxation under
section | 1617 |
|
501(c)(3) of the Internal Revenue
Code of 1986, or
nonprofit | 1618 |
|
organizations operated exclusively for charitable
purposes as | 1619 |
|
defined in division (B)(12) of this section, provided
that the | 1620 |
|
number of days on which such tangible personal property
or | 1621 |
|
services, other than items never subject to the tax, are sold
does | 1622 |
|
not exceed six in any calendar year. If the number of days
on | 1623 |
|
which such sales are made exceeds six in any calendar year,
the | 1624 |
|
church or organization shall be considered to be engaged in | 1625 |
|
business and all subsequent sales by it shall be subject to the | 1626 |
|
tax. In counting the number of days, all sales by groups within
a | 1627 |
|
church or within an organization shall be considered to be
sales | 1628 |
|
of that church or organization, except that sales made by
separate | 1629 |
|
student clubs and other groups of students of a primary
or | 1630 |
|
secondary school, and sales made by a parent-teacher
association, | 1631 |
|
booster group, or similar organization that raises
money to | 1632 |
|
support or fund curricular or extracurricular activities
of a | 1633 |
|
primary or secondary school, shall not be considered to be
sales | 1634 |
|
of such school, and sales by each such club, group,
association, | 1635 |
|
or organization shall be counted separately for
purposes of the | 1636 |
|
six-day limitation. This division does not apply
to sales by a | 1637 |
|
noncommercial educational radio or television
broadcasting | 1638 |
|
station. | 1639 |
(12) Sales of tangible personal property or services to | 1644 |
|
churches, to organizations exempt from taxation under section | 1645 |
|
501(c)(3) of the Internal Revenue Code of 1986, and to any other | 1646 |
|
nonprofit organizations operated exclusively for charitable | 1647 |
|
purposes in this state, no part of the net income of which inures | 1648 |
|
to the benefit of any private shareholder or individual, and no | 1649 |
|
substantial part of the activities of which consists of carrying | 1650 |
|
on propaganda or otherwise attempting to influence legislation; | 1651 |
|
sales to offices administering one or more homes for the aged or | 1652 |
|
one or more hospital facilities exempt under section 140.08 of
the | 1653 |
|
Revised Code; and sales to organizations described in
division (D) | 1654 |
|
of section 5709.12 of the Revised Code. | 1655 |
| "Charitable purposes" means the relief of poverty; the | 1656 |
|
improvement of health through the alleviation of illness,
disease, | 1657 |
|
or injury; the operation of an organization
exclusively
for the | 1658 |
|
provision of professional, laundry, printing, and
purchasing | 1659 |
|
services to hospitals or charitable institutions;
the
operation of | 1660 |
|
a home for the aged, as defined in section 5701.13
of the Revised | 1661 |
|
Code; the operation of a radio or television
broadcasting station | 1662 |
|
that is licensed by the federal
communications commission as a | 1663 |
|
noncommercial educational radio or
television station; the | 1664 |
|
operation of a nonprofit animal
adoption service or a county | 1665 |
|
humane society; the promotion of
education by an institution of | 1666 |
|
learning that maintains a faculty of
qualified instructors, | 1667 |
|
teaches regular continuous courses of study, and
confers a | 1668 |
|
recognized diploma upon completion of a specific
curriculum; the | 1669 |
|
operation of a parent-teacher association,
booster group, or | 1670 |
|
similar organization primarily engaged in the
promotion and | 1671 |
|
support of the curricular or extracurricular
activities of a | 1672 |
|
primary or secondary school; the operation of a
community or area | 1673 |
|
center in which presentations in music,
dramatics, the arts, and | 1674 |
|
related fields are made in order to
foster public interest and | 1675 |
|
education therein; the production of
performances in music, | 1676 |
|
dramatics, and the arts; or the
promotion of education by an | 1677 |
|
organization engaged in carrying on research
in, or the | 1678 |
|
dissemination of, scientific and technological
knowledge and | 1679 |
|
information primarily for the public. | 1680 |
(13)(12) Building and construction materials and services | 1686 |
|
sold
to construction contractors for incorporation into a | 1687 |
|
structure or
improvement to real property under a construction | 1688 |
|
contract with
this state or a political subdivision
of this
state, | 1689 |
| or
with the
United
States government or any of its
agencies; | 1690 |
| building
and
construction materials and services sold to | 1691 |
|
construction
contractors for incorporation into a structure or | 1692 |
|
improvement to
real property that are accepted for ownership by | 1693 |
|
this
state or
any
of its political subdivisions, or by the United | 1694 |
|
States
government
or any of its agencies at the time of completion | 1695 |
|
of
the
structures or improvements; building and construction | 1696 |
|
materials
sold to construction contractors for incorporation into | 1697 |
|
a
horticulture structure or livestock structure for a person | 1698 |
|
engaged
in the business of horticulture or producing livestock; | 1699 |
|
building
materials and services sold to a construction contractor | 1700 |
|
for
incorporation into a house of public worship or religious | 1701 |
|
education, or a building used exclusively for charitable purposes | 1702 |
|
under a construction contract with an organization whose purpose | 1703 |
is as described in division (B)(12)(11) of this section; building | 1704 |
|
materials and
services sold to a construction contractor for | 1705 |
|
incorporation into a building
under a construction contract with | 1706 |
|
an organization exempt from taxation under
section 501(c)(3) of | 1707 |
|
the Internal Revenue
Code of 1986 when the building is to be used | 1708 |
|
exclusively for the
organization's exempt purposes; building and | 1709 |
|
construction materials sold for incorporation into the original | 1710 |
|
construction of a sports facility under section 307.696 of the | 1711 |
|
Revised Code; and building and construction materials and
services | 1712 |
|
sold to a construction contractor for incorporation into
real | 1713 |
|
property outside this state if such materials and services,
when | 1714 |
|
sold to a construction contractor in the state in which the
real | 1715 |
|
property is located for incorporation into real property in
that | 1716 |
|
state, would be exempt from a tax on sales levied by that
state; | 1717 |
(15)(14) Sales to persons
primarily engaged in any of the | 1722 |
|
activities
mentioned in division (E)(2) or (9) of section 5739.01 | 1723 |
|
of the
Revised Code, to persons engaged in making retail sales, or | 1724 |
|
to
persons who purchase for sale from a manufacturer tangible | 1725 |
|
personal property that was produced by the manufacturer in | 1726 |
|
accordance with specific designs provided by the purchaser, of | 1727 |
|
packages, including material, labels, and parts for packages, and | 1728 |
|
of
machinery, equipment, and material for use primarily in | 1729 |
|
packaging
tangible personal property produced for sale, including | 1730 |
|
any machinery,
equipment, and supplies used to make labels or | 1731 |
|
packages, to prepare packages
or products for labeling, or to | 1732 |
|
label packages or products, by or on the order
of the person doing | 1733 |
|
the packaging, or sold at retail.
"Packages"
includes bags, | 1734 |
|
baskets, cartons, crates, boxes, cans, bottles,
bindings, | 1735 |
wrappings, and other similar devices and containers,
and | 1736 |
"packaging"but does not include motor vehicles or bulk tanks, | 1737 |
|
trailers, or similar devices attached to motor vehicles. | 1738 |
"Packaging" means placing
thereinin a package. Division (B)(14) | 1739 |
| of this section
does not apply to persons engaged in highway | 1740 |
| transportation for
hire. | 1741 |
(17)(16) Sales to persons engaged in farming, agriculture, | 1747 |
|
horticulture, or floriculture, of tangible personal property for | 1748 |
|
use or consumption directly in the production by farming, | 1749 |
|
agriculture, horticulture, or floriculture of other tangible | 1750 |
|
personal property for use or consumption directly in the | 1751 |
|
production of tangible personal property for sale by farming, | 1752 |
|
agriculture, horticulture, or floriculture; or material and parts | 1753 |
|
for incorporation into any such tangible personal property for
use | 1754 |
|
or consumption in production; and of tangible personal
property | 1755 |
|
for such use or consumption in the conditioning or
holding of | 1756 |
|
products produced by and for such use, consumption, or
sale by | 1757 |
|
persons engaged in farming, agriculture, horticulture, or | 1758 |
|
floriculture, except where such property is incorporated into real | 1759 |
|
property; | 1760 |
(18)(17) Sales of drugs dispensed by a licensed
pharmacist | 1761 |
|
upon
the order of a licensed health professional
authorized to | 1762 |
|
prescribe drugs to a human being, as the term
"licensed health | 1763 |
|
professional authorized to prescribe drugs" is defined in section | 1764 |
|
4729.01
of the Revised Code;
insulin as recognized in the official | 1765 |
|
United States pharmacopoeia; urine and blood testing materials | 1766 |
|
when used by diabetics or persons with hypoglycemia to test for | 1767 |
|
glucose or acetone; hypodermic syringes and needles when used by | 1768 |
|
diabetics for insulin injections; epoetin alfa when purchased for | 1769 |
|
use in
the treatment of persons with end-stage renal disease; | 1770 |
|
hospital
beds when purchased
for use by persons with medical | 1771 |
|
problems for medical purposes;
and oxygen and oxygen-dispensing | 1772 |
|
equipment when purchased for use
by persons with medical problems | 1773 |
|
for medical purposes; | 1774 |
| (b) Sales of wheelchairs; items incorporated into or used in | 1782 |
|
conjunction with a motor vehicle for the purpose of transporting | 1783 |
|
wheelchairs, other than transportation conducted in connection | 1784 |
|
with the sale or delivery of wheelchairs; and items incorporated | 1785 |
|
into or used in conjunction with a motor vehicle that are | 1786 |
|
specifically designed to assist a person with a disability to | 1787 |
|
access or operate the motor vehicle. As used in this division, | 1788 |
|
"person with a disability" means any person who has lost the use | 1789 |
|
of one or both legs or one or both arms, who is blind, deaf, or | 1790 |
|
disabled to the extent that the person is unable to move about | 1791 |
|
without the aid of crutches or a wheelchair, or whose mobility is | 1792 |
|
restricted by a permanent cardiovascular, pulmonary, or other | 1793 |
|
disabling condition. | 1794 |
(24)(23) Sales to persons engaged in the preparation of eggs | 1826 |
|
for
sale of tangible personal property used or consumed directly | 1827 |
|
in
such preparation, including such tangible personal property | 1828 |
|
used
for cleaning, sanitizing, preserving, grading, sorting, and | 1829 |
|
classifying by size; packages, including material and parts for | 1830 |
|
packages, and machinery, equipment, and material for use in | 1831 |
|
packaging eggs for sale; and handling and transportation
equipment | 1832 |
|
and parts therefor, except motor vehicles licensed to
operate on | 1833 |
|
public highways, used in intraplant or interplant
transfers or | 1834 |
|
shipment of eggs in the process of preparation for
sale, when the | 1835 |
|
plant or plants within or between which such
transfers or | 1836 |
|
shipments occur are operated by the same person.
"Packages" | 1837 |
|
includes containers, cases, baskets, flats, fillers,
filler flats, | 1838 |
|
cartons, closure materials, labels, and labeling
materials, and | 1839 |
|
"packaging" means placing therein. | 1840 |
(34)(33) Sales to a telecommunications service vendor of | 1884 |
|
tangible personal property and services used directly and | 1885 |
|
primarily in transmitting, receiving, switching, or recording any | 1886 |
|
interactive, two-way electromagnetic communications, including | 1887 |
|
voice, image, data, and information, through the use of any | 1888 |
|
medium, including, but not limited to, poles, wires, cables, | 1889 |
|
switching equipment, computers, and record storage devices and | 1890 |
|
media, and component parts for the tangible personal property.
| 1891 |
The exemption provided in division (B)(34)(33) of this section | 1892 |
|
shall
be in lieu of all other exceptions under division (E)(2) of | 1893 |
|
section 5739.01 of the Revised Code to which a telecommunications | 1894 |
|
service vendor may otherwise be entitled based upon the use of
the | 1895 |
|
thing purchased in providing the telecommunications service. | 1896 |
(35)(34) Sales of investment metal bullion and investment | 1897 |
|
coins.
"Investment metal bullion" means any elementary precious | 1898 |
|
metal
that has been put through a process of smelting or
refining, | 1899 |
|
including, but not limited to, gold, silver, platinum,
and | 1900 |
|
palladium, and which is in such state or condition that its
value | 1901 |
|
depends upon its content and not upon its form.
"Investment metal | 1902 |
|
bullion" does not include fabricated precious
metal that has been | 1903 |
|
processed or manufactured for one or
more
specific and customary | 1904 |
|
industrial, professional, or artistic
uses.
"Investment coins" | 1905 |
|
means numismatic coins or other forms
of money and legal tender | 1906 |
|
manufactured of gold, silver, platinum,
palladium, or other metal | 1907 |
|
under the laws of the United States or
any foreign nation with a | 1908 |
|
fair market value greater than any
statutory or nominal value of | 1909 |
|
such coins. | 1910 |
(42)(41) Sales of tangible personal property and services to | 1965 |
|
a
provider of electricity used or consumed directly and primarily | 1966 |
|
in
generating, transmitting, or distributing electricity for use | 1967 |
|
by
others,
including property that is or is to be incorporated | 1968 |
|
into
and will become
a part of the consumer's production, | 1969 |
|
transmission,
or distribution
system and that retains its | 1970 |
|
classification as
tangible personal
property after incorporation; | 1971 |
|
fuel or power used
in the
production, transmission, or | 1972 |
|
distribution of electricity;
and
tangible personal property and | 1973 |
|
services used in the repair and
maintenance of the production, | 1974 |
|
transmission, or distribution
system, including only those motor | 1975 |
|
vehicles as are specially
designed and equipped for such use. The | 1976 |
|
exemption provided in
this division shall be in lieu of all other | 1977 |
|
exceptions in division
(E)(2) of section 5739.01 of the Revised | 1978 |
|
Code to
which a provider
of electricity may otherwise be entitled | 1979 |
|
based on the use of the
tangible
personal property or service | 1980 |
|
purchased in generating,
transmitting, or
distributing | 1981 |
|
electricity. | 1982 |
(D) As used in this section, except in division (B)(16)(15) | 1987 |
|
of this
section,
"food" includes cereals and cereal products, milk | 1988 |
|
and
milk products including ice cream, meat and meat products, | 1989 |
|
fish
and fish products, eggs and egg products, vegetables and | 1990 |
|
vegetable
products, fruits, fruit products, and pure fruit
juices, | 1991 |
|
condiments, sugar and sugar products, coffee and coffee | 1992 |
|
substitutes, tea, and cocoa and cocoa products. It does not | 1993 |
|
include: spirituous
liquors, wine, mixed beverages, or
beer;
soft | 1994 |
| drinks; sodas and
beverages that are ordinarily
dispensed at
or in | 1995 |
| connection with bars and soda
fountains, other than coffee,
tea, | 1996 |
| and
cocoa;
root beer
and root beer extracts; malt and malt | 1997 |
|
extracts;
mineral
oils, cod
liver oils, and halibut liver oil; | 1998 |
|
medicines,
including
tonics,
vitamin preparations, and other | 1999 |
|
products sold
primarily
for their
medicinal properties; and water, | 2000 |
|
including
mineral,
bottled, and
carbonated waters, and ice. | 2001 |
| (2) If the price is otherwise paid or to be paid, the
vendor | 2019 |
|
or the vendor's agent shall, at or prior to the
provision
of the | 2020 |
|
service or the delivery of possession of the thing sold to
the | 2021 |
|
consumer, charge the tax imposed by or pursuant to section | 2022 |
|
5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code to | 2023 |
|
the account of the consumer, which amount shall be collected by | 2024 |
|
the vendor from the consumer in addition to the price. Such sale | 2025 |
|
shall be reported on and the amount of the tax applicable thereto | 2026 |
|
shall be remitted with the return for the period in which the
sale | 2027 |
|
is made, and the amount of the tax shall become a legal
charge in | 2028 |
|
favor of the vendor and against the consumer. | 2029 |
| (B)(1) If any sale is claimed to be exempt under division
(E) | 2030 |
| of
section 5739.01 of the Revised Code or under section
5739.02 of | 2031 |
|
the Revised Code, with the exception of divisions
(B)(1) to | 2032 |
(11)(10)
or (28)(27) of section 5739.02 of the Revised Code, the | 2033 |
|
consumer must
provide to the vendor, and the vendor must
obtain | 2034 |
|
from the
consumer, a certificate specifying the reason that
the | 2035 |
|
sale is
not legally subject to the tax.
The certificate shall
be | 2036 |
|
provided either in a hard copy form or electronic form, as | 2037 |
|
prescribed by the tax commissioner. If the transaction is claimed | 2038 |
to
be exempt under division (B)(13)(12) of section 5739.02 of the | 2039 |
|
Revised
Code, the exemption certificate shall be
provided
by both | 2040 |
|
the
contractor and the contractee. Such
contractee shall
be
deemed | 2041 |
|
to be the consumer of all items
purchased under such claim
of | 2042 |
|
exemption,
if it is
subsequently determined that the
exemption
is | 2043 |
|
not properly
claimed. The certificate shall be in
such form as
the | 2044 |
| tax
commissioner by regulation prescribes. | 2045 |
| Any contractor or vendor may request from any contractee a | 2073 |
|
certification of what portion of the property to be transferred | 2074 |
|
under such contract or agreement is to be incorporated into the | 2075 |
|
realty and what portion will retain its status as tangible | 2076 |
|
personal property after installation is completed. The
contractor | 2077 |
|
or vendor shall request the certification by certified
mail | 2078 |
|
delivered to the contractee, return receipt requested. Upon | 2079 |
|
receipt of such request and prior to entering into the contract
or | 2080 |
|
agreement, the contractee shall
provide to the contractor
or | 2081 |
|
vendor a certification sufficiently detailed to enable the | 2082 |
|
contractor or vendor to ascertain the resulting classification of | 2083 |
|
all materials purchased or fabricated by the contractor or vendor | 2084 |
|
and transferred to the contractee. This requirement applies to a | 2085 |
|
contractee regardless of whether the contractee holds a direct | 2086 |
|
payment permit under section 5739.031 of the Revised Code or
| 2087 |
|
provides to the contractor or vendor an exemption
certificate as | 2088 |
|
provided under this section. | 2089 |
| For the purposes of the taxes levied by this chapter and | 2090 |
|
Chapter 5741. of the Revised Code, the contractor or vendor may
in | 2091 |
|
good faith rely on the contractee's certification.
Notwithstanding | 2092 |
|
division (B) of section 5739.01 of the Revised
Code, if the tax | 2093 |
|
commissioner determines that certain property
certified by the | 2094 |
|
contractee as tangible personal property
pursuant to this division | 2095 |
|
is, in fact, real property, the
contractee shall be considered to | 2096 |
|
be the consumer of all
materials so incorporated into that real | 2097 |
|
property and shall be
liable for the applicable tax, and the | 2098 |
|
contractor or vendor shall
be excused from any liability on those | 2099 |
|
materials. | 2100 |
| If a contractee fails to provide such certification upon
the | 2101 |
|
request of the contractor or vendor, the contractor or vendor | 2102 |
|
shall comply with the provisions of this chapter and Chapter
5741. | 2103 |
|
of the Revised Code without the certification. If the tax | 2104 |
|
commissioner determines that such compliance has been performed
in | 2105 |
|
good faith and that certain property treated as tangible
personal | 2106 |
|
property by the contractor or vendor is, in fact, real
property, | 2107 |
|
the contractee shall be considered to be the consumer
of all | 2108 |
|
materials so incorporated into that real property and
shall be | 2109 |
|
liable for the applicable tax, and the construction
contractor or | 2110 |
|
vendor shall be excused from any liability on those
materials. | 2111 |
| (E) A vendor who files a petition for reassessment
contesting | 2122 |
| the assessment of tax on sales for which the
vendor
obtained no | 2123 |
| valid exemption certificates and for which the
vendor
failed to | 2124 |
| establish that the sales
were properly not
subject to
the tax | 2125 |
| during the
one-hundred-twenty-day
period allowed under
division | 2126 |
| (B) of this
section, may present to the tax commissioner | 2127 |
|
additional evidence
to prove that the sales were properly subject | 2128 |
|
to a claim of
exception or exemption. The vendor shall file such | 2129 |
|
evidence
within ninety days of the receipt by the vendor of the | 2130 |
|
notice of
assessment, except that, upon application and for | 2131 |
|
reasonable
cause, the period for submitting such evidence shall
be | 2132 |
|
extended
thirty days. | 2133 |
| Each vendor shall keep complete and accurate records of | 2144 |
|
sales, together with a record of the tax collected on the sales, | 2145 |
|
which shall be the amount due under sections 5739.01 to 5739.31
of | 2146 |
|
the Revised Code, and shall keep all invoices, bills of
lading, | 2147 |
|
and other such pertinent documents. Alternatively, any
food | 2148 |
|
service operator who has not been convicted under section
5739.99 | 2149 |
|
of the Revised Code, with respect to the vendor's food
service | 2150 |
|
operation, may keep a sample of primary sales records.
Such sample | 2151 |
|
shall consist of all sales invoices, guest checks,
cash register | 2152 |
|
tapes, and other such documents for each of
fourteen days in every | 2153 |
|
calendar quarter. The specific days to be
included in the sample | 2154 |
|
shall be determined by the tax
commissioner and entered in the | 2155 |
|
commissioner's journal within ten
days after the close of every | 2156 |
|
calendar quarter. The tax
commissioner shall notify each such | 2157 |
|
operator registered pursuant
to section 5739.17 of the Revised | 2158 |
|
Code who requests such
notification of the days to be included in | 2159 |
|
each sample by the
last day of the month following the close of | 2160 |
|
each calendar
quarter. The notice also shall contain a statement | 2161 |
|
that
destruction of primary records for time periods other than | 2162 |
|
the
specified sample period is optional, and that some operators | 2163 |
|
may
wish to keep all such records for four full years so as to be | 2164 |
|
able to clearly demonstrate that they have fully complied with | 2165 |
|
this chapter and Chapter 5741. of the Revised Code. The tax | 2166 |
|
commissioner shall further make such determination known through
a | 2167 |
|
general news release. | 2168 |
| Each vendor shall keep exemption certificates required to
be | 2169 |
|
obtained under section 5739.03 of the Revised Code. If the
vendor | 2170 |
|
makes sales not subject to the tax and not required to be | 2171 |
|
evidenced by an exemption certificate, the vendor's records shall | 2172 |
|
show the identity of the purchaser, if the sale was exempted by | 2173 |
|
reason of such identity, or the nature of the transaction, if | 2174 |
|
exempted for any other reason. Vendors are not required to | 2175 |
|
differentiate in record-keeping between sales that are exempt
from | 2176 |
|
taxation under division (B)(2) of section 5739.02 of the
Revised | 2177 |
Code and those that are exempt under division (B)(16)(15) of
that | 2178 |
|
section. Such records and other documents required to be
kept by | 2179 |
|
this section shall be open during business hours to the
inspection | 2180 |
|
of the tax commissioner, and shall be preserved for a
period of | 2181 |
|
four years, unless the commissioner, in writing,
consents to their | 2182 |
|
destruction within that period, or by order
requires that they be | 2183 |
|
kept longer. | 2184 |
| (3) Property or services, the storage, use, or other | 2212 |
|
consumption of or benefit from which this state is prohibited
from | 2213 |
|
taxing by the Constitution of the
United States, laws of the | 2214 |
|
United States, or the Constitution of this
state. This exemption | 2215 |
|
shall not exempt from the application of the tax imposed by this | 2216 |
|
section the storage, use, or consumption of tangible personal | 2217 |
|
property that was purchased in interstate commerce, but
that has | 2218 |
|
come to rest in this state, provided that fuel to
be used or | 2219 |
|
transported in carrying on interstate commerce that is
stopped | 2220 |
|
within this state pending transfer from one conveyance to another | 2221 |
|
is exempt from the excise tax imposed by this section and section | 2222 |
|
5739.02 of the Revised Code; | 2223 |
| (5) Tangible personal property or services rendered, upon | 2230 |
|
which taxes have been paid to another jurisdiction to the extent | 2231 |
|
of the amount of the tax paid to such other jurisdiction. Where | 2232 |
|
the amount of the tax imposed by this section and imposed
pursuant | 2233 |
|
to section 5741.021, 5741.022, or 5741.023 of the
Revised Code | 2234 |
|
exceeds the amount paid to another jurisdiction, the
difference | 2235 |
|
shall be allocated between the tax imposed by this
section and any | 2236 |
|
tax imposed by a county or a transit authority
pursuant to section | 2237 |
|
5741.021, 5741.022, or 5741.023 of the
Revised Code, in proportion | 2238 |
|
to the respective rates of such
taxes. | 2239 |
| (E)(1) If any transaction is claimed to be exempt under | 2262 |
|
division (E)
of
section 5739.01 of the Revised Code or under | 2263 |
|
section 5739.02
of the Revised Code, with the exception of | 2264 |
divisions (B)(1) to (11)(10)
or (28)(27) of section 5739.02 of the | 2265 |
| Revised
Code, the consumer shall
provide to the seller, and the | 2266 |
|
seller
shall obtain from the consumer,
a
certificate specifying | 2267 |
|
the
reason that the
transaction is
not subject to the tax.
The | 2268 |
|
certificate shall be provided either in a hard copy form or | 2269 |
|
electronic form, as prescribed by the tax commissioner. If the | 2270 |
transaction is
claimed to be exempt under
division (B)(13)(12) of | 2271 |
|
section 5739.02 of
the Revised Code,
the exemption certificate | 2272 |
|
shall be
provided by
both the contractor and
contractee. Such | 2273 |
|
contractee shall be
deemed to be the consumer of all
items | 2274 |
|
purchased
under the claim
of exemption, if it is subsequently | 2275 |
|
determined that
the exemption
is not properly claimed. The | 2276 |
|
certificate shall be
in such form as the tax commissioner by rule | 2277 |
|
prescribes.
The seller shall maintain records, including
exemption | 2278 |
| certificates, of all sales on which a consumer has
claimed an | 2279 |
| exemption, and provide them to the tax commissioner on
request. | 2280 |
| (F) A seller who files a petition for reassessment
contesting | 2289 |
| the
assessment of tax on transactions for which the
seller | 2290 |
| obtained no valid
exemption certificates, and for which the
seller | 2291 |
| failed
to establish that
the transactions were not subject
to the | 2292 |
| tax
during the
one-hundred-twenty-day period allowed under | 2293 |
|
division
(E) of this
section, may present to the tax commissioner | 2294 |
|
additional
evidence
to prove that the transactions were exempt. | 2295 |
|
The seller
shall file
such evidence within ninety days of the | 2296 |
|
receipt by the
seller of
the notice of assessment, except that, | 2297 |
|
upon application
and for
reasonable cause, the tax commissioner | 2298 |
|
may extend the
period for
submitting such evidence thirty days. | 2299 |
| Section 3. Section 5739.01 of the Revised Code was
amended | 2309 |
|
by Am. Sub. H.B. 524, Am. Sub. S.B. 143, and Sub. S.B.
200, all
of | 2310 |
|
the 124th General Assembly. Comparison of these
amendments
in | 2311 |
|
pursuance of section 1.52 of the Revised Code
discloses that
while | 2312 |
|
certain of the amendments of these acts are
reconcilable,
certain | 2313 |
|
other of the amendments are substantively
irreconcilable.
Am. Sub. | 2314 |
|
H.B. 524 was passed on March 21, 2002;
Am. Sub. S.B. 143 was | 2315 |
|
passed on January 30, 2002; Sub. S.B. 200
was passed on March 13, | 2316 |
|
2002. Section
5739.01 of the Revised Code
is therefore presented | 2317 |
|
in this act
as it results from Am. Sub.
H.B. 524 and Sub. S.B. 200 | 2318 |
|
and such of the amendments
of Am. Sub.
S.B. 143 as are not in | 2319 |
|
conflict with the amendments
of Sub. S.B.
200. The General | 2320 |
|
Assembly, applying the
principle stated in
division (B) of section | 2321 |
|
1.52 of the Revised
Code that amendments
are to be harmonized if | 2322 |
|
reasonably capable of
simultaneous
operation, finds that the | 2323 |
|
composite is the resulting
version of
the section in effect prior | 2324 |
|
to the effective date of
the section
as presented in this act. | 2325 |