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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5737.02 | Exemptions.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5737 Grain Handling Tax
 
Effective:
August 16, 1961
Latest Legislation:
House Bill 76 - 104th General Assembly
PDF:
Download Authenticated PDF
 

Sections 5737.01 to 5737.08, inclusive, of the Revised Code do not apply to a public utility, as defined in the taxation laws of this state, nor to a farmer as to grain raised and stored, kept, or found on a farm owned or operated by himself. Such sections do not exempt any person engaged in any business taxed by such sections as to grain which is not otherwise subject to taxation in this state from the tax imposed by sections 5737.01 to 5737.08, inclusive, of the Revised Code and all such grain shall be included in the statements required and the assessments authorized and required by such sections.

Available Versions of this Section