Ohio Rev. Code § 128.52
This is the official text of Ohio Rev. Code § 128.52, part of Ohio’s Ohio Revised Code — the complete compiled statutory law of Ohio, organized into 40+ numbered titles by subject.
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§ 128.52. Sales subject to taxes on retail sales
Official statutory text
October 3, 2023 House Bill 33 - 135th General Assembly (A) Each seller of a prepaid wireless calling service required to collect prepaid wireless 9-1-1 charges under section 128.40 of the Revised Code or next generation 9-1-1 access fees under section 128.421 of the Revised Code shall also be subject to the provisions of Chapter 5739. of the Revised Code regarding the excise tax on retail sales levied under section 5739.02 of the Revised Code, as those provisions apply to audits, assessments, appeals, enforcement, liability, and penalties. (B) The tax commissioner shall establish procedures by which a person may document that a sale is not a retail sale of a prepaid wireless calling service. The procedures shall substantially coincide with similar procedures under Chapter 5739. of the Revised Code. Last updated September 14, 2023 at 4:09 PM
Status: in_force · Read it on the official government site
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