§ 5739.01 Sales tax definitions
§ 5739.011 Exemptions for manufacturing
§ 5739.012 Taxation of bundled transactions
§ 5739.02 Levy of sales tax – purpose – rate – exemptions
§ 5739.021 Additional sales tax levied by county
§ 5739.022 Repealing emergency permissive tax
§ 5739.023 Transit authority tax levy
§ 5739.025 Computation; audits; sale of a fractional ownership program aircraft
§ 5739.026 County sales tax for specific purposes
§ 5739.027 Tax on watercraft or outboard motor purchased by nonresident
§ 5739.028 Reducing tax for transit purposes – increasing tax for constructing or renovating sports facility
§ 5739.029 Nonresident consumer motor vehicle sales tax
§ 5739.0210 Retail sales tax on manufactured or mobile home
§ 5739.03 Consumer to pay tax – report of tax – exemption certificates
§ 5739.031 Direct payment permits
§ 5739.032 Permit holder tax payments by electronic funds transfer
§ 5739.033 Location of sale
§ 5739.034 Telecommunications services definitions
§ 5739.04 Notification of change in county or transit authority boundaries
§ 5739.05 Powers and duties of tax commissioner – payment by vendor on predetermined basis
§ 5739.051 Medicaid health insuring corporation; direct payments; returns
§ 5739.06 Monetary allowance granted under streamlined sales and use tax agreement
§ 5739.061 Vendor compensation for complying with origin based sourcing requirements
§ 5739.07 Vendor or consumer refunds
§ 5739.071 Partial refund for providers of electronic information services
§ 5739.072 Refund may be applied in satisfaction of debt due state
§ 5739.08 Municipal or township excise lodging taxes
§ 5739.081 Tax return information provided to convention and visitors’ bureau
§ 5739.09 Administration and allocation of lodging tax
§ 5739.091 Expansion of definition of hotel
§ 5739.092 Use of funds distributed to convention and visitors’ bureau
§ 5739.10 Excise tax on vendor’s receipts
§ 5739.101 Declaration of resort area
§ 5739.102 Remitting tax – resort area excise tax fund
§ 5739.103 Registration with tax commissioner
§ 5739.104 Refunds
§ 5739.11 Records open to inspection – exemption certificate
§ 5739.12 Monthly return by vendor – reconciliation return
§ 5739.121 Bad debt deduction
§ 5739.122 Vendor tax payments by electronic funds transfer
§ 5739.124 Returns of taxpayers using electronic funds transfer
§ 5739.13 Liability of vendor and consumer – assessment – petition for reassessment – penalties – appeal – judgment – execution
§ 5739.131 Service of process or notice to nonresident
§ 5739.132 Interest on unpaid tax, fee, or charge; interest on refund
§ 5739.133 Penalties for failure to remit – preassessment interest
§ 5739.14 Sale of entire business – successor liable for taxes and penalties due
§ 5739.15 Jeopardy assessment
§ 5739.16 Four-year limitation for assessments – exceptions
§ 5739.17 Vendor’s license
§ 5739.18 System for issuing vendor’s licenses
§ 5739.19 Revocation of license
§ 5739.21 Crediting of funds
§ 5739.211 Use and allocation of county sales tax funds
§ 5739.213 Payments from tourism development district
§ 5739.26 Tax paid by consumer – prohibition against false certificates
§ 5739.29 Vendor to collect tax – prohibition against rebate
§ 5739.30 Return or report must be filed – prohibitions – actions by tax commissioner
§ 5739.31 Vendor or transient vendor’s license – prohibitions upon license suspension
§ 5739.32 Withholding tax funds to insure compliance by local officials
§ 5739.33 Personal liability for tax
§ 5739.34 No preememption
§ 5739.35 Delegation of investigative powers
§ 5739.36 Report of tax revenue by industry classification
§ 5739.99 Penalty

Terms Used In Ohio Code > Chapter 5739

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • affiliated group: means two or more persons related in such a way that one person owns or controls the business operation of another member of the group. See Ohio Code 5739.01
  • Agricultural land tile: means fired clay or concrete tile, or flexible or rigid perforated plastic pipe or tubing, incorporated or to be incorporated into a subsurface drainage system appurtenant to land used or to be used primarily in production by farming, agriculture, horticulture, or floriculture. See Ohio Code 5739.01
  • agriculture: includes farming; ranching; aquaculture; algaculture meaning the farming of algae; apiculture and related apicultural activities, production of honey, beeswax, honeycomb, and other related products; horticulture; viticulture, winemaking, and related activities; animal husbandry, including, but not limited to, the care and raising of livestock, equine, and fur-bearing animals; poultry husbandry and the production of poultry and poultry products; dairy production; the production of field crops, tobacco, fruits, vegetables, nursery stock, ornamental shrubs, ornamental trees, flowers, sod, or mushrooms; timber; pasturage; any combination of the foregoing; the processing, drying, storage, and marketing of agricultural products when those activities are conducted in conjunction with, but are secondary to, such husbandry or production; and any additions or modifications to the foregoing made by the director of agriculture by rule adopted in accordance with Chapter 119. See Ohio Code 1.61
  • Alcoholic beverages: means beverages that are suitable for human consumption and contain one-half of one per cent or more of alcohol by volume. See Ohio Code 5739.01
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Ancillary service: means a service that is associated with or incidental to the provision of telecommunications service, including conference bridging service, detailed telecommunications billing service, directory assistance, vertical service, and voice mail service. See Ohio Code 5739.01
  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Automatic data processing: means processing of others' data, including keypunching or similar data entry services together with verification thereof, or providing access to computer equipment for the purpose of processing data. See Ohio Code 5739.01
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Bond: includes an undertaking. See Ohio Code 1.02
  • Building maintenance and janitorial service: means cleaning the interior or exterior of a building and any tangible personal property located therein or thereon, including any services incidental to such cleaning for which no separate charge is made. See Ohio Code 5739.01
  • Business: includes any activity engaged in by any person with the object of gain, benefit, or advantage, either direct or indirect. See Ohio Code 5739.01
  • Captive deer: means deer and other cervidae that have been legally acquired, or their offspring, that are privately owned for agricultural or farming purposes. See Ohio Code 5739.01
  • Casual sale: means a sale of an item of tangible personal property that was obtained by the person making the sale, through purchase or otherwise, for the person's own use and was previously subject to any state's taxing jurisdiction on its sale or use, and includes such items acquired for the seller's use that are sold by an auctioneer employed directly by the person for such purpose, provided the location of such sales is not the auctioneer's permanent place of business. See Ohio Code 5739.01
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Coin-operated telephone service: means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate. See Ohio Code 5739.01
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Ohio Code 5739.01
  • Computer services: means providing services consisting of specifying computer hardware configurations and evaluating technical processing characteristics, computer programming, and training of computer programmers and operators, provided in conjunction with and to support the sale, lease, or operation of taxable computer equipment or systems. See Ohio Code 5739.01
  • Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Ohio Code 5739.01
  • Conference bridging service: means an ancillary service that links two or more participants of an audio or video conference call, including providing a telephone number. See Ohio Code 5739.01
  • Consumer: means the person for whom the service is provided, to whom the transfer effected or license given by a sale is or is to be made or given, to whom the service described in division (B)(3)(f) or (i) of this section is charged, or to whom the admission is granted. See Ohio Code 5739.01
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Delivered electronically: means delivery of computer software from the seller to the purchaser by means other than tangible storage media. See Ohio Code 5739.01
  • Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Ohio Code 5739.01
  • Dietary supplements: means any product, other than tobacco, that is intended to supplement the diet and that is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or, if not intended for ingestion in such a form, is not represented as conventional food for use as a sole item of a meal or of the diet; that is required to be labeled as a dietary supplement, identifiable by the "supplement facts" box found on the label, as required by 21 C. See Ohio Code 5739.01
  • Digital advertising services: means providing access, by means of telecommunications equipment, to computer equipment that is used to enter, upload, download, review, manipulate, store, add, or delete data for the purpose of electronically displaying, delivering, placing, or transferring promotional advertisements to potential customers about products or services or about industry or business brands. See Ohio Code 5739.01
  • Digital audio work: means a work that results from the fixation of a series of musical, spoken, or other sounds, including digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication. See Ohio Code 5739.01
  • Digital audiovisual work: means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. See Ohio Code 5739.01
  • Digital book: means a work that is generally recognized in the ordinary and usual sense as a book. See Ohio Code 5739.01
  • Directory assistance: means an ancillary service of providing telephone number or address information. See Ohio Code 5739.01
  • Donee: The recipient of a gift.
  • Drug: means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food, dietary supplements, or alcoholic beverages that is recognized in the official United States pharmacopoeia, official homeopathic pharmacopoeia of the United States, or official national formulary, and supplements to them; is intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or is intended to affect the structure or any function of the body. See Ohio Code 5739.01
  • Durable medical equipment: means equipment, including repair and replacement parts for such equipment, that can withstand repeated use, is primarily and customarily used to serve a medical purpose, generally is not useful to a person in the absence of illness or injury, and is not worn in or on the body. See Ohio Code 5739.01
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Electronic information services: means providing access to computer equipment by means of telecommunications equipment for the purpose of either of the following:

    (i) Examining or acquiring data stored in or accessible to the computer equipment;

    (ii) Placing data into the computer equipment to be retrieved by designated recipients with access to the computer equipment. See Ohio Code 5739.01

  • Electronic publishing: means providing access to one or more of the following primarily for business customers, including the federal government or a state government or a political subdivision thereof, to conduct research: news; business, financial, legal, consumer, or credit materials; editorials, columns, reader commentary, or features; photos or images; archival or research material; legal notices, identity verification, or public records; scientific, educational, instructional, technical, professional, trade, or other literary materials; or other similar information which has been gathered and made available by the provider to the consumer in an electronic format. See Ohio Code 5739.01
  • Electronically transferred: means obtained by the purchaser by means other than tangible storage media. See Ohio Code 5739.01
  • Employment placement service: means locating or finding employment for a person or finding or locating an employee to fill an available position. See Ohio Code 5739.01
  • Employment service: means providing or supplying personnel, on a temporary or long-term basis, to perform work or labor under the supervision or control of another, when the personnel so provided or supplied receive their wages, salary, or other compensation from the provider or supplier of the employment service or from a third party that provided or supplied the personnel to the provider or supplier. See Ohio Code 5739.01
  • Engaging in business: means commencing, conducting, or continuing in business, and liquidating a business when the liquidator thereof holds itself out to the public as conducting such business. See Ohio Code 5739.01
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Exterminating service: means eradicating or attempting to eradicate vermin infestations from a building or structure, or the area surrounding a building or structure, and includes activities to inspect, detect, or prevent vermin infestation of a building or structure. See Ohio Code 5739.01
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Feminine hygiene products: means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle, but does not include grooming and hygiene products. See Ohio Code 5739.01
  • Fiscal officer: means , with respect to a regional transit authority, the secretary-treasurer thereof, and with respect to a county that is a transit authority, the fiscal officer of the county transit board if one is appointed pursuant to section 306. See Ohio Code 5739.01
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Food: means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. See Ohio Code 5739.01
  • Fractional aircraft ownership program: means a program in which persons within an affiliated group sell and manage fractional ownership program aircraft, provided that at least one hundred airworthy aircraft are operated in the program and the program meets all of the following criteria:

    (a) Management services are provided by at least one program manager within an affiliated group on behalf of the fractional owners. See Ohio Code 5739.01

  • Fractional owner: means a person that owns or possesses at least a one-sixteenth interest in a program aircraft and has entered into the agreements described in division (KKK)(1)(e) of this section. See Ohio Code 5739.01
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gift card: means a document, card, certificate, or other record, whether tangible or intangible, that may be redeemed by a consumer for a dollar value when making a purchase of tangible personal property or services. See Ohio Code 5739.01
  • Grooming and hygiene products: means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and sun tan lotions and screens, regardless of whether any of these products are over-the-counter drugs. See Ohio Code 5739.01
  • Highway transportation for hire: means the transportation of personal property belonging to others for consideration by any of the following:

    (1) The holder of a permit or certificate issued by this state or the United States authorizing the holder to engage in transportation of personal property belonging to others for consideration over or on highways, roadways, streets, or any similar public thoroughfare;

    (2) A person who engages in the transportation of personal property belonging to others for consideration over or on highways, roadways, streets, or any similar public thoroughfare but who could not have engaged in such transportation on December 11, 1985, unless the person was the holder of a permit or certificate of the types described in division (Z)(1) of this section;

    (3) A person who leases a motor vehicle to and operates it for a person described by division (Z)(1) or (2) of this section. See Ohio Code 5739.01

  • Horticulture: means the growing, cultivation, and production of flowers, fruits, herbs, vegetables, sod, mushrooms, and nursery stock. See Ohio Code 5739.01
  • Horticulture structure: means a building or structure used exclusively for the commercial growing, raising, or overwintering of horticultural products, and includes the area used for stocking, storing, and packing horticultural products when done in conjunction with the production of those products. See Ohio Code 5739.01
  • Hotel: means every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether the rooms are in one or several structures, except as otherwise provided in section 5739. See Ohio Code 5739.01
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Information services: means providing conversation, giving consultation or advice, playing or making a voice or other recording, making or keeping a record of the number of callers, and any other service provided to a consumer by means of a nine hundred telephone call, except when the nine hundred telephone call is the means by which the consumer makes a contribution to a recognized charity. See Ohio Code 5739.01
  • Internet: means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web. See Ohio Code 1.59
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Landscaping and lawn care service: means the services of planting, seeding, sodding, removing, cutting, trimming, pruning, mulching, aerating, applying chemicals, watering, fertilizing, and providing similar services to establish, promote, or control the growth of trees, shrubs, flowers, grass, ground cover, and other flora, or otherwise maintaining a lawn or landscape grown or maintained by the owner for ornamentation or other nonagricultural purpose. See Ohio Code 5739.01
  • Laundry and dry cleaning services: means removing soil or dirt from towels, linens, articles of clothing, or other fabric items that belong to others and supplying towels, linens, articles of clothing, or other fabric items. See Ohio Code 5739.01
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative authority: means , with respect to a regional transit authority, the board of trustees thereof, and with respect to a county that is a transit authority, the board of county commissioners. See Ohio Code 5739.01
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Livestock: means farm animals commonly raised for food, food production, or other agricultural purposes, including, but not limited to, cattle, sheep, goats, swine, poultry, and captive deer. See Ohio Code 5739.01
  • Livestock structure: means a building or structure used exclusively for the housing, raising, feeding, or sheltering of livestock, and includes feed storage or handling structures and structures for livestock waste handling. See Ohio Code 5739.01
  • Magazines distributed as controlled circulation publications: means magazines containing at least twenty-four pages, at least twenty-five per cent editorial content, issued at regular intervals four or more times a year, and circulated without charge to the recipient, provided that such magazines are not owned or controlled by individuals or business concerns which conduct such publications as an auxiliary to, and essentially for the advancement of the main business or calling of, those who own or control them. See Ohio Code 5739.01
  • Making retail sales: means the effecting of transactions wherein one party is obligated to pay the price and the other party is obligated to provide a service or to transfer title to or possession of the item sold. See Ohio Code 5739.01
  • Managed care premium: means any premium, capitation, or other payment a medicaid health insuring corporation receives for providing or arranging for the provision of health care services to its members or enrollees residing in this state. See Ohio Code 5739.01
  • Management services: means administrative and aviation support services furnished under a fractional aircraft ownership program in accordance with a management services agreement under division (KKK)(1)(e) of this section, and offered by the program manager to the fractional owners, including, at a minimum, the establishment and implementation of safety guidelines; the coordination of the scheduling of the program aircraft and crews; program aircraft maintenance; program aircraft insurance; crew training for crews employed, furnished, or contracted by the program manager or the fractional owner; the satisfaction of record-keeping requirements; and the development and use of an operations manual and a maintenance manual for the fractional aircraft ownership program. See Ohio Code 5739.01
  • Manufacturing operation: means a process in which materials are changed, converted, or transformed into a different state or form from which they previously existed and includes refining materials, assembling parts, and preparing raw materials and parts by mixing, measuring, blending, or otherwise committing such materials or parts to the manufacturing process. See Ohio Code 5739.01
  • Medicaid health insuring corporation: means a health insuring corporation that holds a certificate of authority under Chapter 1751. See Ohio Code 5739.01
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mobility enhancing equipment: means equipment, including repair and replacement parts for such equipment, that is primarily and customarily used to provide or increase the ability to move from one place to another and is appropriate for use either in a home or a motor vehicle, that is not generally used by persons with normal mobility, and that does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. See Ohio Code 5739.01
  • Municipal gas utility: means a municipal corporation that owns or operates a system for the distribution of natural gas. See Ohio Code 5739.01
  • Newspaper: means an unbound publication bearing a title or name that is regularly published, at least as frequently as biweekly, and distributed from a fixed place of business to the public in a specific geographic area, and that contains a substantial amount of news matter of international, national, or local events of interest to the general public. See Ohio Code 5739.01
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Over-the-counter drugs: means a drug that contains a label that identifies the product as a drug as required by 21 C. See Ohio Code 5739.01
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • permanent place of business: includes any location where such auctioneer has conducted more than two auctions during the year. See Ohio Code 5739.01
  • Person: includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the state and its political subdivisions, and combinations of individuals of any form. See Ohio Code 5739.01
  • Personal property: All property that is not real property.
  • Physical fitness facility service: means all transactions by which a membership is granted, maintained, or renewed, including initiation fees, membership dues, renewal fees, monthly minimum fees, and other similar fees and dues, by a physical fitness facility such as an athletic club, health spa, or gymnasium, which entitles the member to use the facility for physical exercise. See Ohio Code 5739.01
  • Place of business: means any location at which a person engages in business. See Ohio Code 5739.01
  • Population: means that shown by the most recent regular federal census. See Ohio Code 1.59
  • Premises: includes any real property or portion thereof upon which any person engages in selling tangible personal property at retail or making retail sales and also includes any real property or portion thereof designated for, or devoted to, use in conjunction with the business engaged in by such person. See Ohio Code 5739.01
  • Prepaid calling service: means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Ohio Code 5739.01
  • Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile telecommunications service as well as other non-telecommunications services, including the download of digital products delivered electronically, and content and ancillary services, that must be paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Ohio Code 5739.01
  • Prescription: means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state to issue a prescription. See Ohio Code 5739.01
  • Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser. See Ohio Code 5739.01
  • Price: includes consideration received by the vendor from a third party, if the vendor actually receives the consideration from a party other than the consumer, and the consideration is directly related to a price reduction or discount on the sale; the vendor has an obligation to pass the price reduction or discount through to the consumer; the amount of the consideration attributable to the sale is fixed and determinable by the vendor at the time of the sale of the item to the consumer; and one of the following criteria is met:

    (i) The consumer presents a coupon, certificate, or other document to the vendor to claim a price reduction or discount where the coupon, certificate, or document is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any vendor to whom the coupon, certificate, or document is presented;

    (ii) The consumer identifies the consumer's self to the seller as a member of a group or organization entitled to a price reduction or discount. See Ohio Code 5739.01

  • Private investigation and security service: means the performance of any activity for which the provider of such service is required to be licensed pursuant to Chapter 4749. See Ohio Code 5739.01
  • program aircraft: means a turbojet aircraft that is owned or possessed by a fractional owner and that has been included in a dry-lease aircraft interchange arrangement and agreement under divisions (KKK)(1)(d) and (e) of this section, or an aircraft a program manager owns or possesses primarily for use in a fractional aircraft ownership program. See Ohio Code 5739.01
  • Program manager: means the person that offers management services to fractional owners pursuant to a management services agreement under division (KKK)(1)(e) of this section. See Ohio Code 5739.01
  • Property: means real and personal property. See Ohio Code 1.59
  • Prosthetic device: means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the human body to artificially replace a missing portion of the body, prevent or correct physical deformity or malfunction, or support a weak or deformed portion of the body. See Ohio Code 5739.01
  • public utility: includes a citizen of the United States holding, and required to hold, a certificate of public convenience and necessity issued under 49 U. See Ohio Code 5739.01
  • Qualified research and development equipment: means capitalized tangible personal property, and leased personal property that would be capitalized if purchased, used by a person primarily to perform research and development. See Ohio Code 5739.01
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Receipts: means the total amount of the prices of the sales of vendors, provided that the dollar value of gift cards distributed pursuant to an awards, loyalty, or promotional program, and cash discounts allowed and taken on sales at the time they are consummated are not included, minus any amount deducted as a bad debt pursuant to section 5739. See Ohio Code 5739.01
  • Recreation and sports club: means an organization that has ownership of, or controls or leases on a continuing, long-term basis, the facilities used by its members and includes an aviation club, gun or shooting club, yacht club, card club, swimming club, tennis club, golf club, country club, riding club, amateur sports club, or similar organization. See Ohio Code 5739.01
  • Recreation and sports club service: means all transactions by which a membership is granted, maintained, or renewed, including initiation fees, membership dues, renewal fees, monthly minimum fees, and other similar fees and dues, by a recreation and sports club, which entitles the member to use the facilities of the organization. See Ohio Code 5739.01
  • Refining: means removing or separating a desirable product from raw or contaminated materials by distillation or physical, mechanical, or chemical processes. See Ohio Code 5739.01
  • Registered mail: includes certified mail and "certified mail" includes registered mail. See Ohio Code 1.02
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • rental: includes future options to purchase or extend, and agreements described in 26 U. See Ohio Code 5739.01
  • Research and development: means designing, creating, or formulating new or enhanced products, equipment, or manufacturing processes, and also means conducting scientific or technological inquiry and experimentation in the physical sciences with the goal of increasing scientific knowledge which may reveal the bases for new or enhanced products, equipment, or manufacturing processes. See Ohio Code 5739.01
  • Rule: includes regulation. See Ohio Code 1.59
  • Satellite broadcasting service: means the distribution or broadcasting of programming or services by satellite directly to the subscriber's receiving equipment without the use of ground receiving or distribution equipment, except the subscriber's receiving equipment or equipment used in the uplink process to the satellite, and includes all service and rental charges, premium channels or other special services, installation and repair service charges, and any other charges having any connection with the provision of the satellite broadcasting service. See Ohio Code 5739.01
  • selling: include all of the following transactions for a consideration in any manner, whether absolutely or conditionally, whether for a price or rental, in money or by exchange, and by any means whatsoever:

    (1) All transactions by which title or possession, or both, of tangible personal property, is or is to be transferred, or a license to use or consume tangible personal property is or is to be granted;

    (2) All transactions by which lodging by a hotel is or is to be furnished to transient guests;

    (3) All transactions by which:

    (a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739. See Ohio Code 5739.01

  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Soft drinks: means nonalcoholic beverages that contain natural or artificial sweeteners. See Ohio Code 5739.01
  • Specified digital product: means an electronically transferred digital audiovisual work, digital audio work, or digital book. See Ohio Code 5739.01
  • state: means the state of Ohio. See Ohio Code 1.59
  • tangible personal property: includes motor vehicles, electricity, water, gas, steam, and prewritten computer software. See Ohio Code 5739.01
  • Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether the service is referred to as voice-over internet protocol service or is classified by the federal communications commission as enhanced or value-added. See Ohio Code 5739.01
  • Territory of the transit authority: means all of the area included within the territorial boundaries of a transit authority as they from time to time exist. See Ohio Code 5739.01
  • Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Ohio Code 5739.01
  • Transient guests: means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days. See Ohio Code 5739.01
  • Transit authority: means a regional transit authority created pursuant to section 306. See Ohio Code 5739.01
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes all the states. See Ohio Code 1.59
  • Used directly in the rendition of a public utility service: means that property that is to be incorporated into and will become a part of the consumer's production, transmission, transportation, or distribution system and that retains its classification as tangible personal property after such incorporation; fuel or power used in the production, transmission, transportation, or distribution system; and tangible personal property used in the repair and maintenance of the production, transmission, transportation, or distribution system, including only such motor vehicles as are specially designed and equipped for such use. See Ohio Code 5739.01
  • Value-added non-voice data service: means a telecommunications service in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing. See Ohio Code 5739.01
  • Vendor: means the person providing the service or by whom the transfer effected or license given by a sale is or is to be made or given and, for sales described in division (B)(3)(i) of this section, the telecommunications service vendor that provides the nine hundred telephone service; if two or more persons are engaged in business at the same place of business under a single trade name in which all collections on account of sales by each are made, such persons shall constitute a single vendor. See Ohio Code 5739.01
  • Vertical service: means an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and manage multiple calls and call connections, including conference bridging service. See Ohio Code 5739.01
  • Voice mail service: means an ancillary service that enables the customer to store, send, or receive recorded messages. See Ohio Code 5739.01
  • watercraft: includes an outdrive unit attached to the watercraft. See Ohio Code 5739.01
  • Whoever: includes all persons, natural and artificial; partners; principals, agents, and employees; and all officials, public or private. See Ohio Code 1.02