Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5703. DEPARTMENT OF TAXATION |
Section 5703.65. Central sales and use tax registration system not to be used for other taxes
Latest version.
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Registration with the central registration system provided for in section 5740.05 of the Revised Code shall not be used as a basis for establishing nexus with or in this state for any tax levied by the state or a political subdivision of the state.
Effective Date: 07-01-2003