The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.
|
H. B. No. 310 As IntroducedAs Introduced
129th General Assembly | Regular Session | 2011-2012 |
| |
Cosponsors:
Representatives Combs, Gonzales, Murray, Antonio, McGregor
A BILL
To amend section 5739.025 of the Revised Code to
reduce the amount of sales tax due on the purchase
or lease of a qualifying electric vehicle by up to
$2,000.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5739.025 of the Revised Code be
amended to read as follows:
Sec. 5739.025. As used in this section, "local tax" means a
tax imposed pursuant to section 5739.021, 5739.023, 5739.026,
5741.021, 5741.022, or 5741.023 of the Revised Code.
(A) The taxes levied by sections 5739.02 and 5741.02 of the
Revised Code shall be collected as follows:
(1) On and after July 1, 2003, and on or before June 30,
2005, in accordance with the following schedule:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.16 |
|
1¢ |
|
|
|
.17 |
|
.33 |
|
2¢ |
|
|
|
.34 |
|
.50 |
|
3¢ |
|
|
|
.51 |
|
.66 |
|
4¢ |
|
|
|
.67 |
|
.83 |
|
5¢ |
|
|
|
.84 |
|
1.00 |
|
6¢ |
|
|
If the price exceeds one dollar, the tax is six cents on each
one dollar. If the price exceeds one dollar or a multiple thereof
by not more than seventeen cents, the amount of tax is six cents
for each one dollar plus one cent. If the price exceeds one dollar
or a multiple thereof by more than seventeen cents, the amount of
tax is six cents for each one dollar plus the amount of tax for
prices eighteen cents through ninety-nine cents in accordance with
the schedule above.
(2) On and after July 1, 2005, and on and before December 31,
2005, in accordance with the following schedule:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.18 |
|
1¢ |
|
|
|
|
.19 |
|
.36 |
|
2¢ |
|
|
|
|
.37 |
|
.54 |
|
3¢ |
|
|
|
|
.55 |
|
.72 |
|
4¢ |
|
|
|
|
.73 |
|
.90 |
|
5¢ |
|
|
|
|
.91 |
|
1.09 |
|
6¢ |
|
|
|
|
1.10 |
|
1.27 |
|
7¢ |
|
|
|
|
1.28 |
|
1.46 |
|
8¢ |
|
|
|
|
1.47 |
|
1.64 |
|
9¢ |
|
|
|
|
1.65 |
|
1.82 |
|
10¢ |
|
|
|
|
1.83 |
|
2.00 |
|
11¢ |
|
|
|
If the price exceeds two dollars, the tax is eleven cents on
each two dollars. If the price exceeds two dollars or a multiple
thereof by not more than eighteen cents, the amount of tax is
eleven cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than eighteen
cents, the amount of tax is eleven cents for each two dollars plus
the amount of tax for prices nineteen cents through one dollar and
ninety-nine cents in accordance with the schedule above.
(B) On and after July 1, 2003, and on and before June 30,
2005, the combined taxes levied by sections 5739.02 and 5741.02
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021,
5741.022, and 5741.023 of the Revised Code shall be collected in
accordance with the following schedules:
(1) When the combined rate of state and local tax is six and
one-fourth per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.16 |
|
1¢ |
|
|
|
.17 |
|
.32 |
|
2¢ |
|
|
|
.33 |
|
.48 |
|
3¢ |
|
|
|
.49 |
|
.64 |
|
4¢ |
|
|
|
.65 |
|
.80 |
|
5¢ |
|
|
|
.81 |
|
.96 |
|
6¢ |
|
|
|
.97 |
|
1.12 |
|
7¢ |
|
|
|
1.13 |
|
1.28 |
|
8¢ |
|
|
|
1.29 |
|
1.44 |
|
9¢ |
|
|
|
1.45 |
|
1.60 |
|
10¢ |
|
|
|
1.61 |
|
1.76 |
|
11¢ |
|
|
|
1.77 |
|
1.92 |
|
12¢ |
|
|
|
1.93 |
|
2.08 |
|
13¢ |
|
|
|
2.09 |
|
2.24 |
|
14¢ |
|
|
|
2.25 |
|
2.40 |
|
15¢ |
|
|
|
2.41 |
|
2.56 |
|
16¢ |
|
|
|
2.57 |
|
2.72 |
|
17¢ |
|
|
|
2.73 |
|
2.88 |
|
18¢ |
|
|
|
2.89 |
|
3.04 |
|
19¢ |
|
|
|
3.05 |
|
3.20 |
|
20¢ |
|
|
|
3.21 |
|
3.36 |
|
21¢ |
|
|
|
3.37 |
|
3.52 |
|
22¢ |
|
|
|
3.53 |
|
3.68 |
|
23¢ |
|
|
|
3.69 |
|
3.84 |
|
24¢ |
|
|
|
3.85 |
|
4.00 |
|
25¢ |
|
|
If the price exceeds four dollars, the tax is twenty-five
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than sixteen cents, the amount of tax
is twenty-five cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
sixteen cents, the amount of tax is twenty-five cents for each
four dollars plus the amount of tax for prices seventeen cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(2) When the combined rate of state and local tax is six and
one-half per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.30 |
|
2¢ |
|
|
|
.31 |
|
.46 |
|
3¢ |
|
|
|
.47 |
|
.61 |
|
4¢ |
|
|
|
.62 |
|
.76 |
|
5¢ |
|
|
|
.77 |
|
.92 |
|
6¢ |
|
|
|
.93 |
|
1.07 |
|
7¢ |
|
|
|
1.08 |
|
1.23 |
|
8¢ |
|
|
|
1.24 |
|
1.38 |
|
9¢ |
|
|
|
1.39 |
|
1.53 |
|
10¢ |
|
|
|
1.54 |
|
1.69 |
|
11¢ |
|
|
|
1.70 |
|
1.84 |
|
12¢ |
|
|
|
1.85 |
|
2.00 |
|
13¢ |
|
|
If the price exceeds two dollars, the tax is thirteen cents
on each two dollars. If the price exceeds two dollars or a
multiple thereof by not more than fifteen cents, the amount of tax
is thirteen cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than fifteen
cents, the amount of tax is thirteen cents for each two dollars
plus the amount of tax for prices sixteen cents through one dollar
and ninety-nine cents in accordance with the schedule above.
(3) When the combined rate of state and local tax is six and
three-fourths per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.29 |
|
2¢ |
|
|
|
.30 |
|
.44 |
|
3¢ |
|
|
|
.45 |
|
.59 |
|
4¢ |
|
|
|
.60 |
|
.74 |
|
5¢ |
|
|
|
.75 |
|
.88 |
|
6¢ |
|
|
|
.89 |
|
1.03 |
|
7¢ |
|
|
|
1.04 |
|
1.18 |
|
8¢ |
|
|
|
1.19 |
|
1.33 |
|
9¢ |
|
|
|
1.34 |
|
1.48 |
|
10¢ |
|
|
|
1.49 |
|
1.62 |
|
11¢ |
|
|
|
1.63 |
|
1.77 |
|
12¢ |
|
|
|
1.78 |
|
1.92 |
|
13¢ |
|
|
|
1.93 |
|
2.07 |
|
14¢ |
|
|
|
2.08 |
|
2.22 |
|
15¢ |
|
|
|
2.23 |
|
2.37 |
|
16¢ |
|
|
|
2.38 |
|
2.51 |
|
17¢ |
|
|
|
2.52 |
|
2.66 |
|
18¢ |
|
|
|
2.67 |
|
2.81 |
|
19¢ |
|
|
|
2.82 |
|
2.96 |
|
20¢ |
|
|
|
2.97 |
|
3.11 |
|
21¢ |
|
|
|
3.12 |
|
3.25 |
|
22¢ |
|
|
|
3.26 |
|
3.40 |
|
23¢ |
|
|
|
3.41 |
|
3.55 |
|
24¢ |
|
|
|
3.56 |
|
3.70 |
|
25¢ |
|
|
|
3.71 |
|
3.85 |
|
26¢ |
|
|
|
3.86 |
|
4.00 |
|
27¢ |
|
|
If the price exceeds four dollars, the tax is twenty-seven
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than fourteen cents, the amount of
tax is twenty-seven cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
fourteen but by not more than twenty-nine cents, the amount of tax
is twenty-seven cents for each four dollars plus two cents. If the
price exceeds four dollars or a multiple thereof by more than
twenty-nine cents the amount of tax is twenty-seven cents for each
four dollars plus the amount of tax for prices thirty cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(4) When the combined rate of state and local tax is seven
per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.28 |
|
2¢ |
|
|
|
.29 |
|
.42 |
|
3¢ |
|
|
|
.43 |
|
.57 |
|
4¢ |
|
|
|
.58 |
|
.71 |
|
5¢ |
|
|
|
.72 |
|
.85 |
|
6¢ |
|
|
|
.86 |
|
1.00 |
|
7¢ |
|
|
If the price exceeds one dollar, the tax is seven cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than fifteen cents, the amount of tax is seven
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than fifteen cents, the
amount of tax is seven cents for each one dollar plus the amount
of tax for prices sixteen cents through ninety-nine cents in
accordance with the schedule above.
(5) When the combined rate of state and local tax is seven
and one-fourth per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.27 |
|
2¢ |
|
|
|
.28 |
|
.41 |
|
3¢ |
|
|
|
.42 |
|
.55 |
|
4¢ |
|
|
|
.56 |
|
.68 |
|
5¢ |
|
|
|
.69 |
|
.82 |
|
6¢ |
|
|
|
.83 |
|
.96 |
|
7¢ |
|
|
|
.97 |
|
1.10 |
|
8¢ |
|
|
|
1.11 |
|
1.24 |
|
9¢ |
|
|
|
1.25 |
|
1.37 |
|
10¢ |
|
|
|
1.38 |
|
1.51 |
|
11¢ |
|
|
|
1.52 |
|
1.65 |
|
12¢ |
|
|
|
1.66 |
|
1.79 |
|
13¢ |
|
|
|
1.80 |
|
1.93 |
|
14¢ |
|
|
|
1.94 |
|
2.06 |
|
15¢ |
|
|
|
2.07 |
|
2.20 |
|
16¢ |
|
|
|
2.21 |
|
2.34 |
|
17¢ |
|
|
|
2.35 |
|
2.48 |
|
18¢ |
|
|
|
2.49 |
|
2.62 |
|
19¢ |
|
|
|
2.63 |
|
2.75 |
|
20¢ |
|
|
|
2.76 |
|
2.89 |
|
21¢ |
|
|
|
2.90 |
|
3.03 |
|
22¢ |
|
|
|
3.04 |
|
3.17 |
|
23¢ |
|
|
|
3.18 |
|
3.31 |
|
24¢ |
|
|
|
3.32 |
|
3.44 |
|
25¢ |
|
|
|
3.45 |
|
3.58 |
|
26¢ |
|
|
|
3.59 |
|
3.72 |
|
27¢ |
|
|
|
3.73 |
|
3.86 |
|
28¢ |
|
|
|
3.87 |
|
4.00 |
|
29¢ |
|
|
If the price exceeds four dollars, the tax is twenty-nine
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than thirteen cents, the amount of
tax is twenty-nine cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
thirteen cents but by not more than twenty-seven cents, the amount
of tax is twenty-nine cents for each four dollars plus two cents.
If the price exceeds four dollars or a multiple thereof by more
than twenty-seven cents, the amount of tax is twenty-nine cents
for each four dollars plus the amount of tax for prices
twenty-eight cents through three dollars and ninety-nine cents in
accordance with the schedule above.
(6) When the combined rate of state and local tax is seven
and one-half per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.26 |
|
2¢ |
|
|
|
.27 |
|
.40 |
|
3¢ |
|
|
|
.41 |
|
.53 |
|
4¢ |
|
|
|
.54 |
|
.65 |
|
5¢ |
|
|
|
.66 |
|
.80 |
|
6¢ |
|
|
|
.81 |
|
.93 |
|
7¢ |
|
|
|
.94 |
|
1.06 |
|
8¢ |
|
|
|
1.07 |
|
1.20 |
|
9¢ |
|
|
|
1.21 |
|
1.33 |
|
10¢ |
|
|
|
1.34 |
|
1.46 |
|
11¢ |
|
|
|
1.47 |
|
1.60 |
|
12¢ |
|
|
|
1.61 |
|
1.73 |
|
13¢ |
|
|
|
1.74 |
|
1.86 |
|
14¢ |
|
|
|
1.87 |
|
2.00 |
|
15¢ |
|
|
If the price exceeds two dollars, the tax is fifteen cents on
each two dollars. If the price exceeds two dollars or a multiple
thereof by not more than fifteen cents, the amount of tax is
fifteen cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than fifteen
cents, the amount of tax is fifteen cents for each two dollars
plus the amount of tax for prices sixteen cents through one dollar
and ninety-nine cents in accordance with the schedule above.
(7) When the combined rate of state and local tax is seven
and three-fourths per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.25 |
|
2¢ |
|
|
|
.26 |
|
.38 |
|
3¢ |
|
|
|
.39 |
|
.51 |
|
4¢ |
|
|
|
.52 |
|
.64 |
|
5¢ |
|
|
|
.65 |
|
.77 |
|
6¢ |
|
|
|
.78 |
|
.90 |
|
7¢ |
|
|
|
.91 |
|
1.03 |
|
8¢ |
|
|
|
1.04 |
|
1.16 |
|
9¢ |
|
|
|
1.17 |
|
1.29 |
|
10¢ |
|
|
|
1.30 |
|
1.41 |
|
11¢ |
|
|
|
1.42 |
|
1.54 |
|
12¢ |
|
|
|
1.55 |
|
1.67 |
|
13¢ |
|
|
|
1.68 |
|
1.80 |
|
14¢ |
|
|
|
1.81 |
|
1.93 |
|
15¢ |
|
|
|
1.94 |
|
2.06 |
|
16¢ |
|
|
|
2.07 |
|
2.19 |
|
17¢ |
|
|
|
2.20 |
|
2.32 |
|
18¢ |
|
|
|
2.33 |
|
2.45 |
|
19¢ |
|
|
|
2.46 |
|
2.58 |
|
20¢ |
|
|
|
2.59 |
|
2.70 |
|
21¢ |
|
|
|
2.71 |
|
2.83 |
|
22¢ |
|
|
|
2.84 |
|
2.96 |
|
23¢ |
|
|
|
2.97 |
|
3.09 |
|
24¢ |
|
|
|
3.10 |
|
3.22 |
|
25¢ |
|
|
|
3.23 |
|
3.35 |
|
26¢ |
|
|
|
3.36 |
|
3.48 |
|
27¢ |
|
|
|
3.49 |
|
3.61 |
|
28¢ |
|
|
|
3.62 |
|
3.74 |
|
29¢ |
|
|
|
3.75 |
|
3.87 |
|
30¢ |
|
|
|
3.88 |
|
4.00 |
|
31¢ |
|
|
If the price exceeds four dollars, the tax is thirty-one
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than twelve cents, the amount of tax
is thirty-one cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
twelve cents but by not more than twenty-five cents, the amount of
tax is thirty-one cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-five cents, the amount of tax is thirty-one cents for each
four dollars plus the amount of tax for prices twenty-six cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(8) When the combined rate of state and local tax is eight
per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.25 |
|
2¢ |
|
|
|
.26 |
|
.37 |
|
3¢ |
|
|
|
.38 |
|
.50 |
|
4¢ |
|
|
|
.51 |
|
.62 |
|
5¢ |
|
|
|
.63 |
|
.75 |
|
6¢ |
|
|
|
.76 |
|
.87 |
|
7¢ |
|
|
|
.88 |
|
1.00 |
|
8¢ |
|
|
If the price exceeds one dollar, the tax is eight cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than twelve cents, the amount of tax is eight
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than twelve cents but not
more than twenty-five cents, the amount of tax is eight cents for
each one dollar plus two cents. If the price exceeds one dollar or
a multiple thereof by more than twenty-five cents, the amount of
tax is eight cents for each one dollar plus the amount of tax for
prices twenty-six cents through ninety-nine cents in accordance
with the schedule above.
(9) When the combined rate of state and local tax is eight
and one-fourth per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.24 |
|
2¢ |
|
|
|
.25 |
|
.36 |
|
3¢ |
|
|
|
.37 |
|
.48 |
|
4¢ |
|
|
|
.49 |
|
.60 |
|
5¢ |
|
|
|
.61 |
|
.72 |
|
6¢ |
|
|
|
.73 |
|
.84 |
|
7¢ |
|
|
|
.85 |
|
.96 |
|
8¢ |
|
|
|
.97 |
|
1.09 |
|
9¢ |
|
|
|
1.10 |
|
1.21 |
|
10¢ |
|
|
|
1.22 |
|
1.33 |
|
11¢ |
|
|
|
1.34 |
|
1.45 |
|
12¢ |
|
|
|
1.46 |
|
1.57 |
|
13¢ |
|
|
|
1.58 |
|
1.69 |
|
14¢ |
|
|
|
1.70 |
|
1.81 |
|
15¢ |
|
|
|
1.82 |
|
1.93 |
|
16¢ |
|
|
|
1.94 |
|
2.06 |
|
17¢ |
|
|
|
2.07 |
|
2.18 |
|
18¢ |
|
|
|
2.19 |
|
2.30 |
|
19¢ |
|
|
|
2.31 |
|
2.42 |
|
20¢ |
|
|
|
2.43 |
|
2.54 |
|
21¢ |
|
|
|
2.55 |
|
2.66 |
|
22¢ |
|
|
|
2.67 |
|
2.78 |
|
23¢ |
|
|
|
2.79 |
|
2.90 |
|
24¢ |
|
|
|
2.91 |
|
3.03 |
|
25¢ |
|
|
|
3.04 |
|
3.15 |
|
26¢ |
|
|
|
3.16 |
|
3.27 |
|
27¢ |
|
|
|
3.28 |
|
3.39 |
|
28¢ |
|
|
|
3.40 |
|
3.51 |
|
29¢ |
|
|
|
3.52 |
|
3.63 |
|
30¢ |
|
|
|
3.64 |
|
3.75 |
|
31¢ |
|
|
|
3.76 |
|
3.87 |
|
32¢ |
|
|
|
3.88 |
|
4.00 |
|
33¢ |
|
|
If the price exceeds four dollars, the tax is thirty-three
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is thirty-three cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
eleven cents but by not more than twenty-four cents, the amount of
tax is thirty-three cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-four cents, the amount of tax is thirty-three cents for
each four dollars plus the amount of tax for prices twenty-six
cents through three dollars and ninety-nine cents in accordance
with the schedule above.
(10) When the combined rate of state and local tax is eight
and one-half per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.23 |
|
2¢ |
|
|
|
.24 |
|
.35 |
|
3¢ |
|
|
|
.36 |
|
.47 |
|
4¢ |
|
|
|
.48 |
|
.58 |
|
5¢ |
|
|
|
.59 |
|
.70 |
|
6¢ |
|
|
|
.71 |
|
.82 |
|
7¢ |
|
|
|
.83 |
|
.94 |
|
8¢ |
|
|
|
.95 |
|
1.05 |
|
9¢ |
|
|
|
1.06 |
|
1.17 |
|
10¢ |
|
|
|
1.18 |
|
1.29 |
|
11¢ |
|
|
|
1.30 |
|
1.41 |
|
12¢ |
|
|
|
1.42 |
|
1.52 |
|
13¢ |
|
|
|
1.53 |
|
1.64 |
|
14¢ |
|
|
|
1.65 |
|
1.76 |
|
15¢ |
|
|
|
1.77 |
|
1.88 |
|
16¢ |
|
|
|
1.89 |
|
2.00 |
|
17¢ |
|
|
If the price exceeds two dollars, the tax is seventeen cents
on each two dollars. If the price exceeds two dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is seventeen cents for each two dollars plus one cent. If the
price exceeds two dollars or a multiple thereof by more than
eleven cents but by not more than twenty-three cents, the amount
of tax is seventeen cents for each two dollars plus two cents. If
the price exceeds two dollars or a multiple thereof by more than
twenty-three cents, the amount of tax is seventeen cents for each
two dollars plus the amount of tax for prices twenty-four cents
through one dollar and ninety-nine cents in accordance with the
schedule above.
(11) When the combined rate of state and local tax is eight
and three-fourths per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.22 |
|
2¢ |
|
|
|
.23 |
|
.34 |
|
3¢ |
|
|
|
.35 |
|
.45 |
|
4¢ |
|
|
|
.46 |
|
.57 |
|
5¢ |
|
|
|
.58 |
|
.68 |
|
6¢ |
|
|
|
.69 |
|
.80 |
|
7¢ |
|
|
|
.81 |
|
.91 |
|
8¢ |
|
|
|
.92 |
|
1.02 |
|
9¢ |
|
|
|
1.03 |
|
1.14 |
|
10¢ |
|
|
|
1.15 |
|
1.25 |
|
11¢ |
|
|
|
1.26 |
|
1.37 |
|
12¢ |
|
|
|
1.38 |
|
1.48 |
|
13¢ |
|
|
|
1.49 |
|
1.60 |
|
14¢ |
|
|
|
1.61 |
|
1.71 |
|
15¢ |
|
|
|
1.72 |
|
1.82 |
|
16¢ |
|
|
|
1.83 |
|
1.94 |
|
17¢ |
|
|
|
1.95 |
|
2.05 |
|
18¢ |
|
|
|
2.06 |
|
2.17 |
|
19¢ |
|
|
|
2.18 |
|
2.28 |
|
20¢ |
|
|
|
2.29 |
|
2.40 |
|
21¢ |
|
|
|
2.41 |
|
2.51 |
|
22¢ |
|
|
|
2.52 |
|
2.62 |
|
23¢ |
|
|
|
2.63 |
|
2.74 |
|
24¢ |
|
|
|
2.75 |
|
2.85 |
|
25¢ |
|
|
|
2.86 |
|
2.97 |
|
26¢ |
|
|
|
2.98 |
|
3.08 |
|
27¢ |
|
|
|
3.09 |
|
3.20 |
|
28¢ |
|
|
|
3.21 |
|
3.31 |
|
29¢ |
|
|
|
3.32 |
|
3.42 |
|
30¢ |
|
|
|
3.43 |
|
3.54 |
|
31¢ |
|
|
|
3.55 |
|
3.65 |
|
32¢ |
|
|
|
3.66 |
|
3.77 |
|
33¢ |
|
|
|
3.78 |
|
3.88 |
|
34¢ |
|
|
|
3.89 |
|
4.00 |
|
35¢ |
|
|
If the price exceeds four dollars, the tax is thirty-five
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is thirty-five cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
eleven cents but by not more than twenty-two cents, the amount of
tax is thirty-five cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-two cents, the amount of tax is thirty-five cents for each
four dollars plus the amount of tax for prices twenty-three cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(12) When the combined rate of state and local tax is nine
per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.22 |
|
2¢ |
|
|
|
.23 |
|
.33 |
|
3¢ |
|
|
|
.34 |
|
.44 |
|
4¢ |
|
|
|
.45 |
|
.55 |
|
5¢ |
|
|
|
.56 |
|
.66 |
|
6¢ |
|
|
|
.67 |
|
.77 |
|
7¢ |
|
|
|
.78 |
|
.88 |
|
8¢ |
|
|
|
.89 |
|
1.00 |
|
9¢ |
|
|
If the price exceeds one dollar, the tax is nine cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than eleven cents, the amount of tax is nine
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than eleven cents but by not
more than twenty-two cents, the amount of tax is nine cents for
each one dollar plus two cents. If the price exceeds one dollar or
a multiple thereof by more than twenty-two cents, the amount of
tax is nine cents for each one dollar plus the amount of tax for
prices twenty-three cents through ninety-nine cents in accordance
with the schedule above.
(C) On and after July 1, 2005, and on and before December 31,
2005, the combined taxes levied by sections 5739.02 and 5741.02
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021,
5741.022, and 5741.023 of the Revised Code shall be collected in
accordance with the following schedules:
(1) When the total rate of local tax is one-fourth per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.17 |
|
1¢ |
|
|
|
|
.18 |
|
.34 |
|
2¢ |
|
|
|
|
.35 |
|
.52 |
|
3¢ |
|
|
|
|
.53 |
|
.69 |
|
4¢ |
|
|
|
|
.70 |
|
.86 |
|
5¢ |
|
|
|
|
.87 |
|
1.04 |
|
6¢ |
|
|
|
|
1.05 |
|
1.21 |
|
7¢ |
|
|
|
|
1.22 |
|
1.39 |
|
8¢ |
|
|
|
|
1.40 |
|
1.56 |
|
9¢ |
|
|
|
|
1.57 |
|
1.73 |
|
10¢ |
|
|
|
|
1.74 |
|
1.91 |
|
11¢ |
|
|
|
|
1.92 |
|
2.08 |
|
12¢ |
|
|
|
|
2.09 |
|
2.26 |
|
13¢ |
|
|
|
|
2.27 |
|
2.43 |
|
14¢ |
|
|
|
|
2.44 |
|
2.60 |
|
15¢ |
|
|
|
|
2.61 |
|
2.78 |
|
16¢ |
|
|
|
|
2.79 |
|
2.95 |
|
17¢ |
|
|
|
|
2.96 |
|
3.13 |
|
18¢ |
|
|
|
|
3.14 |
|
3.30 |
|
19¢ |
|
|
|
|
3.31 |
|
3.47 |
|
20¢ |
|
|
|
|
3.48 |
|
3.65 |
|
21¢ |
|
|
|
|
3.66 |
|
3.82 |
|
22¢ |
|
|
|
|
3.83 |
|
4.00 |
|
23¢ |
|
|
|
If the price exceeds four dollars, the tax is twenty-three
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than seventeen cents, the amount of
tax is twenty-three cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
seventeen cents, the amount of tax is twenty-three cents for each
four dollars plus the amount of tax for prices eighteen cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(2) When the combined rate of local tax is one-half per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.17 |
|
1¢ |
|
|
|
|
.18 |
|
.34 |
|
2¢ |
|
|
|
|
.35 |
|
.50 |
|
3¢ |
|
|
|
|
.51 |
|
.67 |
|
4¢ |
|
|
|
|
.68 |
|
.83 |
|
5¢ |
|
|
|
|
.84 |
|
1.00 |
|
6¢ |
|
|
|
If the price exceeds one dollar, the tax is six cents on each
one dollar. If the price exceeds one dollar or a multiple thereof
by not more than seventeen cents, the amount of tax is six cents
for each one dollar plus one cent. If the price exceeds one dollar
or a multiple thereof by more than seventeen cents, the amount of
tax is six cents for each one dollar plus the amount of tax for
prices eighteen cents through ninety-nine cents in accordance with
the schedule above.
(3) When the combined rate of local tax is three-fourths per
cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.16 |
|
1¢ |
|
|
|
|
.17 |
|
.32 |
|
2¢ |
|
|
|
|
.33 |
|
.48 |
|
3¢ |
|
|
|
|
.49 |
|
.64 |
|
4¢ |
|
|
|
|
.65 |
|
.80 |
|
5¢ |
|
|
|
|
.81 |
|
.96 |
|
6¢ |
|
|
|
|
.97 |
|
1.12 |
|
7¢ |
|
|
|
|
1.13 |
|
1.28 |
|
8¢ |
|
|
|
|
1.29 |
|
1.44 |
|
9¢ |
|
|
|
|
1.45 |
|
1.60 |
|
10¢ |
|
|
|
|
1.61 |
|
1.76 |
|
11¢ |
|
|
|
|
1.77 |
|
1.92 |
|
12¢ |
|
|
|
|
1.93 |
|
2.08 |
|
13¢ |
|
|
|
|
2.09 |
|
2.24 |
|
14¢ |
|
|
|
|
2.25 |
|
2.40 |
|
15¢ |
|
|
|
|
2.41 |
|
2.56 |
|
16¢ |
|
|
|
|
2.57 |
|
2.72 |
|
17¢ |
|
|
|
|
2.73 |
|
2.88 |
|
18¢ |
|
|
|
|
2.89 |
|
3.04 |
|
19¢ |
|
|
|
|
3.05 |
|
3.20 |
|
20¢ |
|
|
|
|
3.21 |
|
3.36 |
|
21¢ |
|
|
|
|
3.37 |
|
3.52 |
|
22¢ |
|
|
|
|
3.53 |
|
3.68 |
|
23¢ |
|
|
|
|
3.69 |
|
3.84 |
|
24¢ |
|
|
|
|
3.85 |
|
4.00 |
|
25¢ |
|
|
|
If the price exceeds four dollars, the tax is twenty-five
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than sixteen cents, the amount of tax
is twenty-five cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
sixteen cents, the amount of tax is twenty-five cents for each
four dollars plus the amount of tax for prices seventeen cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(4) When the combined rate of local tax is one per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.30 |
|
2¢ |
|
|
|
|
.31 |
|
.46 |
|
3¢ |
|
|
|
|
.47 |
|
.61 |
|
4¢ |
|
|
|
|
.62 |
|
.76 |
|
5¢ |
|
|
|
|
.77 |
|
.92 |
|
6¢ |
|
|
|
|
.93 |
|
1.07 |
|
7¢ |
|
|
|
|
1.08 |
|
1.23 |
|
8¢ |
|
|
|
|
1.24 |
|
1.38 |
|
9¢ |
|
|
|
|
1.39 |
|
1.53 |
|
10¢ |
|
|
|
|
1.54 |
|
1.69 |
|
11¢ |
|
|
|
|
1.70 |
|
1.84 |
|
12¢ |
|
|
|
|
1.85 |
|
2.00 |
|
13¢ |
|
|
|
If the price exceeds two dollars, the tax is thirteen cents
on each two dollars. If the price exceeds two dollars or a
multiple thereof by not more than fifteen cents, the amount of tax
is thirteen cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than fifteen
cents, the amount of tax is thirteen cents for each two dollars
plus the amount of tax for prices sixteen cents through one dollar
and ninety-nine cents in accordance with the schedule above.
(5) When the combined rate of local tax is one and one-fourth
per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.29 |
|
2¢ |
|
|
|
|
.30 |
|
.44 |
|
3¢ |
|
|
|
|
.45 |
|
.59 |
|
4¢ |
|
|
|
|
.60 |
|
.74 |
|
5¢ |
|
|
|
|
.75 |
|
.88 |
|
6¢ |
|
|
|
|
.89 |
|
1.03 |
|
7¢ |
|
|
|
|
1.04 |
|
1.18 |
|
8¢ |
|
|
|
|
1.19 |
|
1.33 |
|
9¢ |
|
|
|
|
1.34 |
|
1.48 |
|
10¢ |
|
|
|
|
1.49 |
|
1.62 |
|
11¢ |
|
|
|
|
1.63 |
|
1.77 |
|
12¢ |
|
|
|
|
1.78 |
|
1.92 |
|
13¢ |
|
|
|
|
1.93 |
|
2.07 |
|
14¢ |
|
|
|
|
2.08 |
|
2.22 |
|
15¢ |
|
|
|
|
2.23 |
|
2.37 |
|
16¢ |
|
|
|
|
2.38 |
|
2.51 |
|
17¢ |
|
|
|
|
2.52 |
|
2.66 |
|
18¢ |
|
|
|
|
2.67 |
|
2.81 |
|
19¢ |
|
|
|
|
2.82 |
|
2.96 |
|
20¢ |
|
|
|
|
2.97 |
|
3.11 |
|
21¢ |
|
|
|
|
3.12 |
|
3.25 |
|
22¢ |
|
|
|
|
3.26 |
|
3.40 |
|
23¢ |
|
|
|
|
3.41 |
|
3.55 |
|
24¢ |
|
|
|
|
3.56 |
|
3.70 |
|
25¢ |
|
|
|
|
3.71 |
|
3.85 |
|
26¢ |
|
|
|
|
3.86 |
|
4.00 |
|
27¢ |
|
|
|
If the price exceeds four dollars, the tax is twenty-seven
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than fourteen cents, the amount of
tax is twenty-seven cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
fourteen but by not more than twenty-nine cents, the amount of tax
is twenty-seven cents for each four dollars plus two cents. If the
price exceeds four dollars or a multiple thereof by more than
twenty-nine cents the amount of tax is twenty-seven cents for each
four dollars plus the amount of tax for prices thirty cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(6) When the combined rate of local tax is one and one-half
per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.28 |
|
2¢ |
|
|
|
|
.29 |
|
.42 |
|
3¢ |
|
|
|
|
.43 |
|
.57 |
|
4¢ |
|
|
|
|
.58 |
|
.71 |
|
5¢ |
|
|
|
|
.72 |
|
.85 |
|
6¢ |
|
|
|
|
.86 |
|
1.00 |
|
7¢ |
|
|
|
If the price exceeds one dollar, the tax is seven cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than fifteen cents, the amount of tax is seven
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than fifteen cents, the
amount of tax is seven cents for each one dollar plus the amount
of tax for prices sixteen cents through ninety-nine cents in
accordance with the schedule above.
(7) When the combined rate of local tax is one and
three-fourths per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.27 |
|
2¢ |
|
|
|
|
.28 |
|
.41 |
|
3¢ |
|
|
|
|
.42 |
|
.55 |
|
4¢ |
|
|
|
|
.56 |
|
.68 |
|
5¢ |
|
|
|
|
.69 |
|
.82 |
|
6¢ |
|
|
|
|
.83 |
|
.96 |
|
7¢ |
|
|
|
|
.97 |
|
1.10 |
|
8¢ |
|
|
|
|
1.11 |
|
1.24 |
|
9¢ |
|
|
|
|
1.25 |
|
1.37 |
|
10¢ |
|
|
|
|
1.38 |
|
1.51 |
|
11¢ |
|
|
|
|
1.52 |
|
1.65 |
|
12¢ |
|
|
|
|
1.66 |
|
1.79 |
|
13¢ |
|
|
|
|
1.80 |
|
1.93 |
|
14¢ |
|
|
|
|
1.94 |
|
2.06 |
|
15¢ |
|
|
|
|
2.07 |
|
2.20 |
|
16¢ |
|
|
|
|
2.21 |
|
2.34 |
|
17¢ |
|
|
|
|
2.35 |
|
2.48 |
|
18¢ |
|
|
|
|
2.49 |
|
2.62 |
|
19¢ |
|
|
|
|
2.63 |
|
2.75 |
|
20¢ |
|
|
|
|
2.76 |
|
2.89 |
|
21¢ |
|
|
|
|
2.90 |
|
3.03 |
|
22¢ |
|
|
|
|
3.04 |
|
3.17 |
|
23¢ |
|
|
|
|
3.18 |
|
3.31 |
|
24¢ |
|
|
|
|
3.32 |
|
3.44 |
|
25¢ |
|
|
|
|
3.45 |
|
3.58 |
|
26¢ |
|
|
|
|
3.59 |
|
3.72 |
|
27¢ |
|
|
|
|
3.73 |
|
3.86 |
|
28¢ |
|
|
|
|
3.87 |
|
4.00 |
|
29¢ |
|
|
|
If the price exceeds four dollars, the tax is twenty-nine
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than thirteen cents, the amount of
tax is twenty-nine cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
thirteen cents but by not more than twenty-seven cents, the amount
of tax is twenty-nine cents for each four dollars plus two cents.
If the price exceeds four dollars or a multiple thereof by more
than twenty-seven cents, the amount of tax is twenty-nine cents
for each four dollars plus the amount of tax for prices
twenty-eight cents through three dollars and ninety-nine cents in
accordance with the schedule above.
(8) When the combined rate of local tax is two per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.26 |
|
2¢ |
|
|
|
|
.27 |
|
.40 |
|
3¢ |
|
|
|
|
.41 |
|
.53 |
|
4¢ |
|
|
|
|
.54 |
|
.65 |
|
5¢ |
|
|
|
|
.66 |
|
.80 |
|
6¢ |
|
|
|
|
.81 |
|
.93 |
|
7¢ |
|
|
|
|
.94 |
|
1.06 |
|
8¢ |
|
|
|
|
1.07 |
|
1.20 |
|
9¢ |
|
|
|
|
1.21 |
|
1.33 |
|
10¢ |
|
|
|
|
1.34 |
|
1.46 |
|
11¢ |
|
|
|
|
1.47 |
|
1.60 |
|
12¢ |
|
|
|
|
1.61 |
|
1.73 |
|
13¢ |
|
|
|
|
1.74 |
|
1.86 |
|
14¢ |
|
|
|
|
1.87 |
|
2.00 |
|
15¢ |
|
|
|
If the price exceeds two dollars, the tax is fifteen cents on
each two dollars. If the price exceeds two dollars or a multiple
thereof by not more than fifteen cents, the amount of tax is
fifteen cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than fifteen
cents, the amount of tax is fifteen cents for each two dollars
plus the amount of tax for prices sixteen cents through one dollar
and ninety-nine cents in accordance with the schedule above.
(9) When the combined rate of local tax is two and one-fourth
per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.25 |
|
2¢ |
|
|
|
|
.26 |
|
.38 |
|
3¢ |
|
|
|
|
.39 |
|
.51 |
|
4¢ |
|
|
|
|
.52 |
|
.64 |
|
5¢ |
|
|
|
|
.65 |
|
.77 |
|
6¢ |
|
|
|
|
.78 |
|
.90 |
|
7¢ |
|
|
|
|
.91 |
|
1.03 |
|
8¢ |
|
|
|
|
1.04 |
|
1.16 |
|
9¢ |
|
|
|
|
1.17 |
|
1.29 |
|
10¢ |
|
|
|
|
1.30 |
|
1.41 |
|
11¢ |
|
|
|
|
1.42 |
|
1.54 |
|
12¢ |
|
|
|
|
1.55 |
|
1.67 |
|
13¢ |
|
|
|
|
1.68 |
|
1.80 |
|
14¢ |
|
|
|
|
1.81 |
|
1.93 |
|
15¢ |
|
|
|
|
1.94 |
|
2.06 |
|
16¢ |
|
|
|
|
2.07 |
|
2.19 |
|
17¢ |
|
|
|
|
2.20 |
|
2.32 |
|
18¢ |
|
|
|
|
2.33 |
|
2.45 |
|
19¢ |
|
|
|
|
2.46 |
|
2.58 |
|
20¢ |
|
|
|
|
2.59 |
|
2.70 |
|
21¢ |
|
|
|
|
2.71 |
|
2.83 |
|
22¢ |
|
|
|
|
2.84 |
|
2.96 |
|
23¢ |
|
|
|
|
2.97 |
|
3.09 |
|
24¢ |
|
|
|
|
3.10 |
|
3.22 |
|
25¢ |
|
|
|
|
3.23 |
|
3.35 |
|
26¢ |
|
|
|
|
3.36 |
|
3.48 |
|
27¢ |
|
|
|
|
3.49 |
|
3.61 |
|
28¢ |
|
|
|
|
3.62 |
|
3.74 |
|
29¢ |
|
|
|
|
3.75 |
|
3.87 |
|
30¢ |
|
|
|
|
3.88 |
|
4.00 |
|
31¢ |
|
|
|
If the price exceeds four dollars, the tax is thirty-one
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than twelve cents, the amount of tax
is thirty-one cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
twelve cents but not more than twenty-five cents, the amount of
tax is thirty-one cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-five cents, the amount of tax is thirty-one cents for each
four dollars plus the amount of tax for prices twenty-six cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(10) When the combined rate of local tax is two and one-half
per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.25 |
|
2¢ |
|
|
|
|
.26 |
|
.37 |
|
3¢ |
|
|
|
|
.38 |
|
.50 |
|
4¢ |
|
|
|
|
.51 |
|
.62 |
|
5¢ |
|
|
|
|
.63 |
|
.75 |
|
6¢ |
|
|
|
|
.76 |
|
.87 |
|
7¢ |
|
|
|
|
.88 |
|
1.00 |
|
8¢ |
|
|
|
If the price exceeds one dollar, the tax is eight cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than twelve cents, the amount of tax is eight
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than twelve cents but not
more than twenty-five cents, the amount of tax is eight cents for
each one dollar plus two cents. If the price exceeds one dollar or
a multiple thereof by more than twenty-five cents, the amount of
tax is eight cents for each one dollar plus the amount of tax for
prices twenty-six cents through ninety-nine cents in accordance
with the schedule above.
(11) When the combined rate of local tax is two and
three-fourths per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.24 |
|
2¢ |
|
|
|
|
.25 |
|
.36 |
|
3¢ |
|
|
|
|
.37 |
|
.48 |
|
4¢ |
|
|
|
|
.49 |
|
.60 |
|
5¢ |
|
|
|
|
.61 |
|
.72 |
|
6¢ |
|
|
|
|
.73 |
|
.84 |
|
7¢ |
|
|
|
|
.85 |
|
.96 |
|
8¢ |
|
|
|
|
.97 |
|
1.09 |
|
9¢ |
|
|
|
|
1.10 |
|
1.21 |
|
10¢ |
|
|
|
|
1.22 |
|
1.33 |
|
11¢ |
|
|
|
|
1.34 |
|
1.45 |
|
12¢ |
|
|
|
|
1.46 |
|
1.57 |
|
13¢ |
|
|
|
|
1.58 |
|
1.69 |
|
14¢ |
|
|
|
|
1.70 |
|
1.81 |
|
15¢ |
|
|
|
|
1.82 |
|
1.93 |
|
16¢ |
|
|
|
|
1.94 |
|
2.06 |
|
17¢ |
|
|
|
|
2.07 |
|
2.18 |
|
18¢ |
|
|
|
|
2.19 |
|
2.30 |
|
19¢ |
|
|
|
|
2.31 |
|
2.42 |
|
20¢ |
|
|
|
|
2.43 |
|
2.54 |
|
21¢ |
|
|
|
|
2.55 |
|
2.66 |
|
22¢ |
|
|
|
|
2.67 |
|
2.78 |
|
23¢ |
|
|
|
|
2.79 |
|
2.90 |
|
24¢ |
|
|
|
|
2.91 |
|
3.03 |
|
25¢ |
|
|
|
|
3.04 |
|
3.15 |
|
26¢ |
|
|
|
|
3.16 |
|
3.27 |
|
27¢ |
|
|
|
|
3.28 |
|
3.39 |
|
28¢ |
|
|
|
|
3.40 |
|
3.51 |
|
29¢ |
|
|
|
|
3.52 |
|
3.63 |
|
30¢ |
|
|
|
|
3.64 |
|
3.75 |
|
31¢ |
|
|
|
|
3.76 |
|
3.87 |
|
32¢ |
|
|
|
|
3.88 |
|
4.00 |
|
33¢ |
|
|
|
If the price exceeds four dollars, the tax is thirty-three
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is thirty-three cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
eleven cents but not more than twenty-four cents, the amount of
tax is thirty-three cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-four cents, the amount of tax is thirty-three cents for
each four dollars plus the amount of tax for prices twenty-six
cents through three dollars and ninety-nine cents in accordance
with the schedule above.
(12) When the combined rate of local tax is three per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.23 |
|
2¢ |
|
|
|
|
.24 |
|
.35 |
|
3¢ |
|
|
|
|
.36 |
|
.47 |
|
4¢ |
|
|
|
|
.48 |
|
.58 |
|
5¢ |
|
|
|
|
.59 |
|
.70 |
|
6¢ |
|
|
|
|
.71 |
|
.82 |
|
7¢ |
|
|
|
|
.83 |
|
.94 |
|
8¢ |
|
|
|
|
.95 |
|
1.05 |
|
9¢ |
|
|
|
|
1.06 |
|
1.17 |
|
10¢ |
|
|
|
|
1.18 |
|
1.29 |
|
11¢ |
|
|
|
|
1.30 |
|
1.41 |
|
12¢ |
|
|
|
|
1.42 |
|
1.52 |
|
13¢ |
|
|
|
|
1.53 |
|
1.64 |
|
14¢ |
|
|
|
|
1.65 |
|
1.76 |
|
15¢ |
|
|
|
|
1.77 |
|
1.88 |
|
16¢ |
|
|
|
|
1.89 |
|
2.00 |
|
17¢ |
|
|
|
If the price exceeds two dollars, the tax is seventeen cents
on each two dollars. If the price exceeds two dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is seventeen cents for each two dollars plus one cent. If the
price exceeds two dollars or a multiple thereof by more than
eleven cents but not more than twenty-three cents, the amount of
tax is seventeen cents for each two dollars plus two cents. If the
price exceeds two dollars or a multiple thereof by more than
twenty-three cents, the amount of tax is seventeen cents for each
two dollars plus the amount of tax for prices twenty-four cents
through one dollar and ninety-nine cents in accordance with the
schedule above.
(D) In lieu of collecting the tax pursuant to the schedules
set forth in divisions (A), (B), and (C) of this section, a vendor
may compute the tax on each sale as follows:
(1) On sales of fifteen cents or less, no tax shall apply.
(2) On sales in excess of fifteen cents, multiply the price
by the aggregate rate of taxes in effect under sections 5739.02
and 5741.02 and sections 5739.021, 5739.023, 5739.026, 5741.021,
5741.022, and 5741.023 of the Revised Code. The computation shall
be carried out to six decimal places. If the result is a
fractional amount of a cent, the calculated tax shall be increased
to the next highest cent and that amount shall be collected by the
vendor.
(E) On and after January 1, 2006, a vendor shall compute the
tax on each sale by multiplying the price by the aggregate rate of
taxes in effect under sections 5739.02 and 5741.02, and sections
5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of
the Revised Code. The computation shall be carried out to three
decimal places. If the result is a fractional amount of a cent,
the calculated tax shall be rounded to a whole cent using a method
that rounds up to the next cent whenever the third decimal place
is greater than four. A vendor may elect to compute the tax due on
a transaction on an item or an invoice basis.
(F) In auditing a vendor, the tax commissioner shall consider
the method prescribed by this section that was used by the vendor
in determining and collecting the tax due under this chapter on
taxable transactions. If the vendor correctly collects and remits
the tax due under this chapter in accordance with the schedules in
divisions (A), (B), and (C) of this section or in accordance with
the computation prescribed in division (D) or (E) of this section,
the commissioner shall not assess any additional tax on those
transactions.
(G)(1) With respect to a sale of a fractional ownership
program aircraft used primarily in a fractional aircraft ownership
program, including all accessories attached to such aircraft, the
tax shall be calculated pursuant to divisions (A) to (E) of this
section, provided that the tax commissioner shall modify those
calculations so that the maximum tax on each program aircraft is
eight hundred dollars. In the case of a sale of a fractional
interest that is less than one hundred per cent of the program
aircraft, the tax charged on the transaction shall be eight
hundred dollars multiplied by a fraction, the numerator of which
is the percentage of ownership or possession in the aircraft being
purchased in the transaction, and the denominator of which is one
hundred per cent.
(2) Notwithstanding any other provision of law to the
contrary, the tax calculated under division (G)(1) of this section
and paid with respect to the sale of a fractional ownership
program aircraft used primarily in a fractional aircraft ownership
program shall be credited to the general revenue fund.
(H)(1) As used in this division, "qualified plug-in electric
drive vehicle" means a four-wheeled vehicle that meets all of the
following requirements:
(a) The manufacturer made the vehicle primarily for use on
public streets, roads, and highways and the vehicle has not been
modified from original manufacturer specifications;
(b) The vehicle has a maximum speed capability equal to or
greater than fifty-five miles per hour;
(c) The vehicle is propelled to a significant extent by an
electric motor that draws electricity from a battery that has a
capacity of at least four kilowatt-hours and that is capable of
being recharged from an external source of electricity;
(d) The vehicle is registered in this state for operation on
public highways;
(e) The consumer purchased or leased the vehicle for personal
use or for use in business and not for resale before January 1,
2015;
(f) The consumer purchased or leased the vehicle in
accordance with any laws or regulations governing the purchase or
lease of alternative fuel or electric vehicles applicable at the
time of sale or lease.
(2)(a) Subject to the limitation in division (H)(2)(b) of
this section, with respect to the sale or lease of a qualified
plug-in electric drive vehicle, the amount of tax due under this
section shall equal the amount of tax calculated pursuant to
divisions (A) to (E) of this section subtracted by two thousand
dollars, provided that if the result of that calculation is less
than or equal to zero, no tax is due.
(b) If the consumer is an individual purchasing the vehicle
primarily for personal use, the partial exemption provided in
division (H)(2)(a) of this section applies to the purchase or
lease of only one qualified plug-in electric drive vehicle by that
individual in a calendar year. If the consumer is a business
purchasing the vehicle for use in the business, the partial
exemption applies to the purchase or lease of only ten qualified
plug-in electric drive vehicles by that business in a calendar
year.
Section 2. That existing section 5739.025 of the Revised
Code is hereby repealed.
Section 3. The amendment by this act of section 5739.025 of
the Revised Code applies on and after the effective date of this
act.
|
|