If the price exceeds one dollar, the tax is six cents on each | 23 |
one dollar. If the price exceeds one dollar or a multiple thereof | 24 |
by not more than seventeen cents, the amount of tax is six cents | 25 |
for each one dollar plus one cent. If the price exceeds one dollar | 26 |
or a multiple thereof by more than seventeen cents, the amount of | 27 |
tax is six cents for each one dollar plus the amount of tax for | 28 |
prices eighteen cents through ninety-nine cents in accordance with | 29 |
the schedule above. | 30 |
If the price exceeds two dollars, the tax is eleven cents on | 47 |
each two dollars. If the price exceeds two dollars or a multiple | 48 |
thereof by not more than eighteen cents, the amount of tax is | 49 |
eleven cents for each two dollars plus one cent. If the price | 50 |
exceeds two dollars or a multiple thereof by more than eighteen | 51 |
cents, the amount of tax is eleven cents for each two dollars plus | 52 |
the amount of tax for prices nineteen cents through one dollar and | 53 |
ninety-nine cents in accordance with the schedule above. | 54 |
(B) On and after July 1, 2003, and on and before June 30, | 55 |
2005, the combined taxes levied by sections 5739.02 and 5741.02 | 56 |
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021, | 57 |
5741.022, and 5741.023 of the Revised Code shall be collected in | 58 |
accordance with the following schedules: | 59 |
If the price exceeds four dollars, the tax is twenty-five | 90 |
cents on each four dollars. If the price exceeds four dollars or a | 91 |
multiple thereof by not more than sixteen cents, the amount of tax | 92 |
is twenty-five cents for each four dollars plus one cent. If the | 93 |
price exceeds four dollars or a multiple thereof by more than | 94 |
sixteen cents, the amount of tax is twenty-five cents for each | 95 |
four dollars plus the amount of tax for prices seventeen cents | 96 |
through three dollars and ninety-nine cents in accordance with the | 97 |
schedule above. | 98 |
If the price exceeds two dollars, the tax is thirteen cents | 116 |
on each two dollars. If the price exceeds two dollars or a | 117 |
multiple thereof by not more than fifteen cents, the amount of tax | 118 |
is thirteen cents for each two dollars plus one cent. If the price | 119 |
exceeds two dollars or a multiple thereof by more than fifteen | 120 |
cents, the amount of tax is thirteen cents for each two dollars | 121 |
plus the amount of tax for prices sixteen cents through one dollar | 122 |
and ninety-nine cents in accordance with the schedule above. | 123 |
If the price exceeds four dollars, the tax is twenty-seven | 155 |
cents on each four dollars. If the price exceeds four dollars or a | 156 |
multiple thereof by not more than fourteen cents, the amount of | 157 |
tax is twenty-seven cents for each four dollars plus one cent. If | 158 |
the price exceeds four dollars or a multiple thereof by more than | 159 |
fourteen but by not more than twenty-nine cents, the amount of tax | 160 |
is twenty-seven cents for each four dollars plus two cents. If the | 161 |
price exceeds four dollars or a multiple thereof by more than | 162 |
twenty-nine cents the amount of tax is twenty-seven cents for each | 163 |
four dollars plus the amount of tax for prices thirty cents | 164 |
through three dollars and ninety-nine cents in accordance with the | 165 |
schedule above. | 166 |
If the price exceeds one dollar, the tax is seven cents on | 178 |
each one dollar. If the price exceeds one dollar or a multiple | 179 |
thereof by not more than fifteen cents, the amount of tax is seven | 180 |
cents for each one dollar plus one cent. If the price exceeds one | 181 |
dollar or a multiple thereof by more than fifteen cents, the | 182 |
amount of tax is seven cents for each one dollar plus the amount | 183 |
of tax for prices sixteen cents through ninety-nine cents in | 184 |
accordance with the schedule above. | 185 |
If the price exceeds four dollars, the tax is twenty-nine | 219 |
cents on each four dollars. If the price exceeds four dollars or a | 220 |
multiple thereof by not more than thirteen cents, the amount of | 221 |
tax is twenty-nine cents for each four dollars plus one cent. If | 222 |
the price exceeds four dollars or a multiple thereof by more than | 223 |
thirteen cents but by not more than twenty-seven cents, the amount | 224 |
of tax is twenty-nine cents for each four dollars plus two cents. | 225 |
If the price exceeds four dollars or a multiple thereof by more | 226 |
than twenty-seven cents, the amount of tax is twenty-nine cents | 227 |
for each four dollars plus the amount of tax for prices | 228 |
twenty-eight cents through three dollars and ninety-nine cents in | 229 |
accordance with the schedule above. | 230 |
If the price exceeds two dollars, the tax is fifteen cents on | 250 |
each two dollars. If the price exceeds two dollars or a multiple | 251 |
thereof by not more than fifteen cents, the amount of tax is | 252 |
fifteen cents for each two dollars plus one cent. If the price | 253 |
exceeds two dollars or a multiple thereof by more than fifteen | 254 |
cents, the amount of tax is fifteen cents for each two dollars | 255 |
plus the amount of tax for prices sixteen cents through one dollar | 256 |
and ninety-nine cents in accordance with the schedule above. | 257 |
If the price exceeds four dollars, the tax is thirty-one | 293 |
cents on each four dollars. If the price exceeds four dollars or a | 294 |
multiple thereof by not more than twelve cents, the amount of tax | 295 |
is thirty-one cents for each four dollars plus one cent. If the | 296 |
price exceeds four dollars or a multiple thereof by more than | 297 |
twelve cents but by not more than twenty-five cents, the amount of | 298 |
tax is thirty-one cents for each four dollars plus two cents. If | 299 |
the price exceeds four dollars or a multiple thereof by more than | 300 |
twenty-five cents, the amount of tax is thirty-one cents for each | 301 |
four dollars plus the amount of tax for prices twenty-six cents | 302 |
through three dollars and ninety-nine cents in accordance with the | 303 |
schedule above. | 304 |
If the price exceeds one dollar, the tax is eight cents on | 317 |
each one dollar. If the price exceeds one dollar or a multiple | 318 |
thereof by not more than twelve cents, the amount of tax is eight | 319 |
cents for each one dollar plus one cent. If the price exceeds one | 320 |
dollar or a multiple thereof by more than twelve cents but not | 321 |
more than twenty-five cents, the amount of tax is eight cents for | 322 |
each one dollar plus two cents. If the price exceeds one dollar or | 323 |
a multiple thereof by more than twenty-five cents, the amount of | 324 |
tax is eight cents for each one dollar plus the amount of tax for | 325 |
prices twenty-six cents through ninety-nine cents in accordance | 326 |
with the schedule above. | 327 |
If the price exceeds four dollars, the tax is thirty-three | 365 |
cents on each four dollars. If the price exceeds four dollars or a | 366 |
multiple thereof by not more than eleven cents, the amount of tax | 367 |
is thirty-three cents for each four dollars plus one cent. If the | 368 |
price exceeds four dollars or a multiple thereof by more than | 369 |
eleven cents but by not more than twenty-four cents, the amount of | 370 |
tax is thirty-three cents for each four dollars plus two cents. If | 371 |
the price exceeds four dollars or a multiple thereof by more than | 372 |
twenty-four cents, the amount of tax is thirty-three cents for | 373 |
each four dollars plus the amount of tax for prices twenty-six | 374 |
cents through three dollars and ninety-nine cents in accordance | 375 |
with the schedule above. | 376 |
If the price exceeds two dollars, the tax is seventeen cents | 398 |
on each two dollars. If the price exceeds two dollars or a | 399 |
multiple thereof by not more than eleven cents, the amount of tax | 400 |
is seventeen cents for each two dollars plus one cent. If the | 401 |
price exceeds two dollars or a multiple thereof by more than | 402 |
eleven cents but by not more than twenty-three cents, the amount | 403 |
of tax is seventeen cents for each two dollars plus two cents. If | 404 |
the price exceeds two dollars or a multiple thereof by more than | 405 |
twenty-three cents, the amount of tax is seventeen cents for each | 406 |
two dollars plus the amount of tax for prices twenty-four cents | 407 |
through one dollar and ninety-nine cents in accordance with the | 408 |
schedule above. | 409 |
If the price exceeds four dollars, the tax is thirty-five | 449 |
cents on each four dollars. If the price exceeds four dollars or a | 450 |
multiple thereof by not more than eleven cents, the amount of tax | 451 |
is thirty-five cents for each four dollars plus one cent. If the | 452 |
price exceeds four dollars or a multiple thereof by more than | 453 |
eleven cents but by not more than twenty-two cents, the amount of | 454 |
tax is thirty-five cents for each four dollars plus two cents. If | 455 |
the price exceeds four dollars or a multiple thereof by more than | 456 |
twenty-two cents, the amount of tax is thirty-five cents for each | 457 |
four dollars plus the amount of tax for prices twenty-three cents | 458 |
through three dollars and ninety-nine cents in accordance with the | 459 |
schedule above. | 460 |
If the price exceeds one dollar, the tax is nine cents on | 474 |
each one dollar. If the price exceeds one dollar or a multiple | 475 |
thereof by not more than eleven cents, the amount of tax is nine | 476 |
cents for each one dollar plus one cent. If the price exceeds one | 477 |
dollar or a multiple thereof by more than eleven cents but by not | 478 |
more than twenty-two cents, the amount of tax is nine cents for | 479 |
each one dollar plus two cents. If the price exceeds one dollar or | 480 |
a multiple thereof by more than twenty-two cents, the amount of | 481 |
tax is nine cents for each one dollar plus the amount of tax for | 482 |
prices twenty-three cents through ninety-nine cents in accordance | 483 |
with the schedule above. | 484 |
(C) On and after July 1, 2005, and on and before December 31, | 485 |
2005, the combined taxes levied by sections 5739.02 and 5741.02 | 486 |
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021, | 487 |
5741.022, and 5741.023 of the Revised Code shall be collected in | 488 |
accordance with the following schedules: | 489 |
If the price exceeds four dollars, the tax is twenty-three | 517 |
cents on each four dollars. If the price exceeds four dollars or a | 518 |
multiple thereof by not more than seventeen cents, the amount of | 519 |
tax is twenty-three cents for each four dollars plus one cent. If | 520 |
the price exceeds four dollars or a multiple thereof by more than | 521 |
seventeen cents, the amount of tax is twenty-three cents for each | 522 |
four dollars plus the amount of tax for prices eighteen cents | 523 |
through three dollars and ninety-nine cents in accordance with the | 524 |
schedule above. | 525 |
If the price exceeds one dollar, the tax is six cents on each | 536 |
one dollar. If the price exceeds one dollar or a multiple thereof | 537 |
by not more than seventeen cents, the amount of tax is six cents | 538 |
for each one dollar plus one cent. If the price exceeds one dollar | 539 |
or a multiple thereof by more than seventeen cents, the amount of | 540 |
tax is six cents for each one dollar plus the amount of tax for | 541 |
prices eighteen cents through ninety-nine cents in accordance with | 542 |
the schedule above. | 543 |
If the price exceeds four dollars, the tax is twenty-five | 574 |
cents on each four dollars. If the price exceeds four dollars or a | 575 |
multiple thereof by not more than sixteen cents, the amount of tax | 576 |
is twenty-five cents for each four dollars plus one cent. If the | 577 |
price exceeds four dollars or a multiple thereof by more than | 578 |
sixteen cents, the amount of tax is twenty-five cents for each | 579 |
four dollars plus the amount of tax for prices seventeen cents | 580 |
through three dollars and ninety-nine cents in accordance with the | 581 |
schedule above. | 582 |
If the price exceeds two dollars, the tax is thirteen cents | 599 |
on each two dollars. If the price exceeds two dollars or a | 600 |
multiple thereof by not more than fifteen cents, the amount of tax | 601 |
is thirteen cents for each two dollars plus one cent. If the price | 602 |
exceeds two dollars or a multiple thereof by more than fifteen | 603 |
cents, the amount of tax is thirteen cents for each two dollars | 604 |
plus the amount of tax for prices sixteen cents through one dollar | 605 |
and ninety-nine cents in accordance with the schedule above. | 606 |
If the price exceeds four dollars, the tax is twenty-seven | 638 |
cents on each four dollars. If the price exceeds four dollars or a | 639 |
multiple thereof by not more than fourteen cents, the amount of | 640 |
tax is twenty-seven cents for each four dollars plus one cent. If | 641 |
the price exceeds four dollars or a multiple thereof by more than | 642 |
fourteen but by not more than twenty-nine cents, the amount of tax | 643 |
is twenty-seven cents for each four dollars plus two cents. If the | 644 |
price exceeds four dollars or a multiple thereof by more than | 645 |
twenty-nine cents the amount of tax is twenty-seven cents for each | 646 |
four dollars plus the amount of tax for prices thirty cents | 647 |
through three dollars and ninety-nine cents in accordance with the | 648 |
schedule above. | 649 |
If the price exceeds one dollar, the tax is seven cents on | 661 |
each one dollar. If the price exceeds one dollar or a multiple | 662 |
thereof by not more than fifteen cents, the amount of tax is seven | 663 |
cents for each one dollar plus one cent. If the price exceeds one | 664 |
dollar or a multiple thereof by more than fifteen cents, the | 665 |
amount of tax is seven cents for each one dollar plus the amount | 666 |
of tax for prices sixteen cents through ninety-nine cents in | 667 |
accordance with the schedule above. | 668 |
If the price exceeds four dollars, the tax is twenty-nine | 702 |
cents on each four dollars. If the price exceeds four dollars or a | 703 |
multiple thereof by not more than thirteen cents, the amount of | 704 |
tax is twenty-nine cents for each four dollars plus one cent. If | 705 |
the price exceeds four dollars or a multiple thereof by more than | 706 |
thirteen cents but by not more than twenty-seven cents, the amount | 707 |
of tax is twenty-nine cents for each four dollars plus two cents. | 708 |
If the price exceeds four dollars or a multiple thereof by more | 709 |
than twenty-seven cents, the amount of tax is twenty-nine cents | 710 |
for each four dollars plus the amount of tax for prices | 711 |
twenty-eight cents through three dollars and ninety-nine cents in | 712 |
accordance with the schedule above. | 713 |
If the price exceeds two dollars, the tax is fifteen cents on | 732 |
each two dollars. If the price exceeds two dollars or a multiple | 733 |
thereof by not more than fifteen cents, the amount of tax is | 734 |
fifteen cents for each two dollars plus one cent. If the price | 735 |
exceeds two dollars or a multiple thereof by more than fifteen | 736 |
cents, the amount of tax is fifteen cents for each two dollars | 737 |
plus the amount of tax for prices sixteen cents through one dollar | 738 |
and ninety-nine cents in accordance with the schedule above. | 739 |
If the price exceeds four dollars, the tax is thirty-one | 775 |
cents on each four dollars. If the price exceeds four dollars or a | 776 |
multiple thereof by not more than twelve cents, the amount of tax | 777 |
is thirty-one cents for each four dollars plus one cent. If the | 778 |
price exceeds four dollars or a multiple thereof by more than | 779 |
twelve cents but not more than twenty-five cents, the amount of | 780 |
tax is thirty-one cents for each four dollars plus two cents. If | 781 |
the price exceeds four dollars or a multiple thereof by more than | 782 |
twenty-five cents, the amount of tax is thirty-one cents for each | 783 |
four dollars plus the amount of tax for prices twenty-six cents | 784 |
through three dollars and ninety-nine cents in accordance with the | 785 |
schedule above. | 786 |
If the price exceeds one dollar, the tax is eight cents on | 799 |
each one dollar. If the price exceeds one dollar or a multiple | 800 |
thereof by not more than twelve cents, the amount of tax is eight | 801 |
cents for each one dollar plus one cent. If the price exceeds one | 802 |
dollar or a multiple thereof by more than twelve cents but not | 803 |
more than twenty-five cents, the amount of tax is eight cents for | 804 |
each one dollar plus two cents. If the price exceeds one dollar or | 805 |
a multiple thereof by more than twenty-five cents, the amount of | 806 |
tax is eight cents for each one dollar plus the amount of tax for | 807 |
prices twenty-six cents through ninety-nine cents in accordance | 808 |
with the schedule above. | 809 |
If the price exceeds four dollars, the tax is thirty-three | 847 |
cents on each four dollars. If the price exceeds four dollars or a | 848 |
multiple thereof by not more than eleven cents, the amount of tax | 849 |
is thirty-three cents for each four dollars plus one cent. If the | 850 |
price exceeds four dollars or a multiple thereof by more than | 851 |
eleven cents but not more than twenty-four cents, the amount of | 852 |
tax is thirty-three cents for each four dollars plus two cents. If | 853 |
the price exceeds four dollars or a multiple thereof by more than | 854 |
twenty-four cents, the amount of tax is thirty-three cents for | 855 |
each four dollars plus the amount of tax for prices twenty-six | 856 |
cents through three dollars and ninety-nine cents in accordance | 857 |
with the schedule above. | 858 |
If the price exceeds two dollars, the tax is seventeen cents | 879 |
on each two dollars. If the price exceeds two dollars or a | 880 |
multiple thereof by not more than eleven cents, the amount of tax | 881 |
is seventeen cents for each two dollars plus one cent. If the | 882 |
price exceeds two dollars or a multiple thereof by more than | 883 |
eleven cents but not more than twenty-three cents, the amount of | 884 |
tax is seventeen cents for each two dollars plus two cents. If the | 885 |
price exceeds two dollars or a multiple thereof by more than | 886 |
twenty-three cents, the amount of tax is seventeen cents for each | 887 |
two dollars plus the amount of tax for prices twenty-four cents | 888 |
through one dollar and ninety-nine cents in accordance with the | 889 |
schedule above. | 890 |
(2) On sales in excess of fifteen cents, multiply the price | 895 |
by the aggregate rate of taxes in effect under sections 5739.02 | 896 |
and 5741.02 and sections 5739.021, 5739.023, 5739.026, 5741.021, | 897 |
5741.022, and 5741.023 of the Revised Code. The computation shall | 898 |
be carried out to six decimal places. If the result is a | 899 |
fractional amount of a cent, the calculated tax shall be increased | 900 |
to the next highest cent and that amount shall be collected by the | 901 |
vendor. | 902 |
(E) On and after January 1, 2006, a vendor shall compute the | 903 |
tax on each sale by multiplying the price by the aggregate rate of | 904 |
taxes in effect under sections 5739.02 and 5741.02, and sections | 905 |
5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of | 906 |
the Revised Code. The computation shall be carried out to three | 907 |
decimal places. If the result is a fractional amount of a cent, | 908 |
the calculated tax shall be rounded to a whole cent using a method | 909 |
that rounds up to the next cent whenever the third decimal place | 910 |
is greater than four. A vendor may elect to compute the tax due on | 911 |
a transaction on an item or an invoice basis. | 912 |
(F) In auditing a vendor, the tax commissioner shall consider | 913 |
the method prescribed by this section that was used by the vendor | 914 |
in determining and collecting the tax due under this chapter on | 915 |
taxable transactions. If the vendor correctly collects and remits | 916 |
the tax due under this chapter in accordance with the schedules in | 917 |
divisions (A), (B), and (C) of this section or in accordance with | 918 |
the computation prescribed in division (D) or (E) of this section, | 919 |
the commissioner shall not assess any additional tax on those | 920 |
transactions. | 921 |
(G)(1) With respect to a sale of a fractional ownership | 922 |
program aircraft used primarily in a fractional aircraft ownership | 923 |
program, including all accessories attached to such aircraft, the | 924 |
tax shall be calculated pursuant to divisions (A) to (E) of this | 925 |
section, provided that the tax commissioner shall modify those | 926 |
calculations so that the maximum tax on each program aircraft is | 927 |
eight hundred dollars. In the case of a sale of a fractional | 928 |
interest that is less than one hundred per cent of the program | 929 |
aircraft, the tax charged on the transaction shall be eight | 930 |
hundred dollars multiplied by a fraction, the numerator of which | 931 |
is the percentage of ownership or possession in the aircraft being | 932 |
purchased in the transaction, and the denominator of which is one | 933 |
hundred per cent. | 934 |
(2)(a) Subject to the limitation in division (H)(2)(b) of | 961 |
this section, with respect to the sale or lease of a qualified | 962 |
plug-in electric drive vehicle, the amount of tax due under this | 963 |
section shall equal the amount of tax calculated pursuant to | 964 |
divisions (A) to (E) of this section subtracted by two thousand | 965 |
dollars, provided that if the result of that calculation is less | 966 |
than or equal to zero, no tax is due. | 967 |
(b) If the consumer is an individual purchasing the vehicle | 968 |
primarily for personal use, the partial exemption provided in | 969 |
division (H)(2)(a) of this section applies to the purchase or | 970 |
lease of only one qualified plug-in electric drive vehicle by that | 971 |
individual in a calendar year. If the consumer is a business | 972 |
purchasing the vehicle for use in the business, the partial | 973 |
exemption applies to the purchase or lease of only ten qualified | 974 |
plug-in electric drive vehicles by that business in a calendar | 975 |
year. | 976 |