(A) Except as provided in division (B) of this section:

Terms Used In Ohio Code 5751.013

  • Combined taxpayer: means a group of two or more persons treated as a single taxpayer for purposes of this chapter under section 5751. See Ohio Code 5751.01
  • Consolidated elected taxpayer: means a group of two or more persons treated as a single taxpayer for purposes of this chapter as the result of an election made under section 5751. See Ohio Code 5751.01
  • gross receipts: includes only the portion of any fee for the service of a real estate broker, or service of a real estate salesperson associated with that broker, that is retained by the broker and not paid to an associated real estate salesperson or another real estate broker. See Ohio Code 5751.01
  • Person: means , but is not limited to, individuals, combinations of individuals of any form, receivers, assignees, trustees in bankruptcy, firms, companies, joint-stock companies, business trusts, estates, partnerships, limited liability partnerships, limited liability companies, associations, joint ventures, clubs, societies, for-profit corporations, S corporations, qualified subchapter S subsidiaries, qualified subchapter S trusts, trusts, entities that are disregarded for federal income tax purposes, and any other entities. See Ohio Code 5751.01
  • Property: means real and personal property. See Ohio Code 1.59
  • Received: includes amounts accrued under the accrual method of accounting. See Ohio Code 5751.01
  • state: means the state of Ohio. See Ohio Code 1.59
  • Taxable gross receipts: means gross receipts sitused to this state under section 5751. See Ohio Code 5751.01
  • Taxpayer: means any person, or any group of persons in the case of a consolidated elected taxpayer or combined taxpayer treated as one taxpayer, required to register or pay tax under this chapter. See Ohio Code 5751.01

(1) A person shall include as taxable gross receipts the value of property the person transfers into this state for the person’s own use within one year after the person receives the property outside this state; and

(2) In the case of a consolidated elected taxpayer group or a combined taxpayer group, the taxpayer shall include as taxable gross receipts the value of property that any of the taxpayer’s members transferred into this state for the use of any of the taxpayer’s members within one year after the taxpayer receives the property outside this state.

(B) Property brought into this state within one year after it is received outside this state by a person or group described in division (A)(1) or (2) of this section shall not be included as taxable gross receipts as required under those divisions if the tax commissioner ascertains that the property’s receipt outside this state by the person or group followed by its transfer into this state within one year was not intended in whole or in part to avoid in whole or in part the tax imposed under this chapter.

(C) The tax commissioner may adopt rules necessary to administer this section.

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