If modification of a county's jurisdictional boundaries or a transit authority's territory results in a change in the tax rate levied under section 5739.021, 5739.023, or 5739.026 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify any vendor or the vendor's certified service provider, if the vendor has selected one, of such change. The rate change shall not apply to sales made by such vendor until the first day of a calendar quarter following the expiration of sixty days from the date of notice by the commissioner.
Amended by 129th General AssemblyFile No.117, HB 508, ยง1, eff. 9/6/2012.
Effective Date: 07-01-2003
Section: Previous 5739.0210 5739.03 5739.031 5739.032 5739.033 5739.034 5739.035 5739.04 5739.05 5739.051 5739.06 5739.061 5739.07 5739.071 5739.072 NextLast modified: October 10, 2016