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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 5739.04 | Notification of change in county or transit authority boundaries.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5739 Sales Tax
 
Effective:
September 6, 2012
Latest Legislation:
House Bill 508 - 129th General Assembly
PDF:
Download Authenticated PDF
 

If modification of a county's jurisdictional boundaries or a transit authority's territory results in a change in the tax rate levied under section 5739.021, 5739.023, or 5739.026 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify any vendor or the vendor's certified service provider, if the vendor has selected one, of such change. The rate change shall not apply to sales made by such vendor until the first day of a calendar quarter following the expiration of sixty days from the date of notice by the commissioner.

Available Versions of this Section