Pursuant to section 3780.22 of the Revised Code, the tax commissioner will collect the tax consistent with Chapter 5739. of the Revised Code. For any applicable provision of Chapter 5703. of the Revised Code where Chapter 5739. of the Revised Code or any section in that chapter is referenced, the commissioner will collect the tax imposed by section 3780.22 of the Revised Code consistent with those provisions.
Ohio Admin. Code 5703-43-11
Five Year Review (FYR) Dates: 09/19/2029
Promulgated Under: 119
Statutory Authority: R.C. 5703.05, R.C. 3780.22, R.C. 3780.23, R.C. 3780.24
Rule Amplifies: R.C. 3780.22, R.C. 3780.24