A county that levies a tax pursuant to this section shall levy a tax at the same rate pursuant to section 5741.023 of the Revised Code.
(d) To qualify for the exemptions in Subsections (a 2)-(9 the gas or electricity must be sold to the person using the gas or electricity in the exempt manner.
1, 1991; Acts 1991, 72nd Leg., 1st.S.,.
Property consumed IN repair OF motor vehicle.
(A) Except as provided in section 5739.05 or section 5739.051 of the Revised Code, the tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code shall be paid by the consumer to the vendor, and each vendor shall collect.Transfers OF common interests IN property.(v) The dollar value of a gift card that is not sold by a vendor or purchased by a consumer and that is redeemed by the consumer in purchasing tangible personal property or services if the vendor is not reimbursed and does not receive lip gloss gift set compensation.(d) The person must record the method by which the projection and computation were performed and must make available on request by the comptroller the records on which the projection and computation were based.
(e) Tangible personal property that is permanently affixed or attached as a component part of an aircraft owned or operated by a person described by Subsection (a 1) or (a 2 or that is necessary for the normal operations of the aircraft and is pumped.
(C) (1) If a person required to file a report or return electronically under this section fails to do so, the tax commissioner may impose an additional charge not to exceed the following: (a) For each of the first two failures, five per cent.
(9) "Service address" means: (a) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid.
(c) Repealed by Acts 1991, 72nd Leg., 1st.S.,.(B) In auditing a vendor, the tax commissioner shall consider the method prescribed by this section that was used by the vendor in determining and collecting the tax due under this chapter on taxable transactions.(c) A permit or registration revoked or suspended under this section may not be reinstated until all taxes, penalties, and interest have been paid and another security is filed with the comptroller.Such records and other documents required to be kept by this section shall be open during business hours to the inspection of the tax commissioner, and shall be preserved for a period of four years, unless the commissioner, in writing, consents to their destruction within.The home service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to four years.(iii) On December 31, 2014, an excise tax was levied in the county under division (A 1) of this section at a rate of three per cent.In no event shall a vendor receive compensation that exceeds its total cost of complying with the origin-based sourcing requirements.Failure to have so provided or obtained a certificate shall not preclude a vendor, within one hundred twenty days after the tax commissioner gives written notice of intent to levy an assessment, from either establishing that the sale is not subject to the tax,.
(i) A person who is not a retailer may claim a credit or reimbursement authorized by Subsection (c) only for taxes imposed by Section 151.051 or 151.101.
If the end user of telecommunications service is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service.