LegalFix
Sign In

Section 5737.02 - Exemptions.

Ohio Rev Code § 5737.02 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sections 5737.01 to 5737.08, inclusive, of the Revised Code do not apply to a public utility, as defined in the taxation laws of this state, nor to a farmer as to grain raised and stored, kept, or found on a farm owned or operated by himself. Such sections do not exempt any person engaged in any business taxed by such sections as to grain which is not otherwise subject to taxation in this state from the tax imposed by sections 5737.01 to 5737.08, inclusive, of the Revised Code and all such grain shall be included in the statements required and the assessments authorized and required by such sections.

Effective Date: 08-16-1961 .

Previous Section
Section 5737.01 - Grain handling tax definitions.
Next Section
Section 5737.03 - Levy of tax - rate - exemption.