Lawriter – ORC – 5739.01 Sales tax definitions.

May 14, 2019

5739.01 Sales tax definitions. As used in this chapter: (A) “Person” includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the state and its political subdivisions, and combinations of individuals of any form.

: http://codes.ohio.gov/orc/5739.01

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