NOTE: Language providing that a county, municipality, or other entity of local government may not prohibit the sale of or offering for sale of
tangible personal property subject to the tax imposed by Chapter 212 which may lawfully be sold in the state was stricken from final version.
Not exact matches
Under Ohio law, ORC Â § 5739.01 (B)(1) sales tax must be collected on» [a] ll transactions by which title or possession, or both, of
tangible personal property, is or is to be transferred... «Â Â § 5701.03 (A) defines «
personal property» to include «every
tangible thing that is the
subject of ownership, whether animate or inanimate... and that does not constitute real
property».
(e) By general law and
subject to conditions specified therein, twenty - five thousand dollars of the assessed value of
property subject to
tangible personal property tax shall be exempt from ad valorem taxation.
Twenty - five thousand dollars of the assessed value of
property subject to
tangible personal property tax shall be exempt from ad valorem taxation.