Ohio § 5737.03
Full text of Ohio Ohio Revised Code § 5737.03, with citation guidance and answers to common questions.
§ 5737.03.
An annual excise tax is hereby levied on the handling of grain, in lieu of all taxes
on grain as property of any person engaged in such business, for all the purposes
for which taxes would otherwise be levied on such grain as property in the taxing
district in which any such business is carried on, measured as follows: (A) For the statement due in 2005, one-half mill per bushel upon all wheat and flax handled
at one or more places in this state in any such business during the taxable year,
as defined in section 5737.04 of the Revised Code , and one-fourth mill per bushel upon all other grain handled. (B) For the statement due in 2006, one-fourth mill per bushel upon all wheat and flax
handled at one or more places in this state in any such business during the taxable
year, as defined in section 5737.04 of the Revised Code , and one-eighth mill per bushel upon all other grain handled. (C) No statement or tax is due in 2007 or any year thereafter. The tax imposed by this section shall not be paid by a track buyer, who shall be liable
for the personal property taxes only, as levied by sections 5711.01 to 5711.36 of the Revised Code . All grain included in the statements required by section 5737.04 of the Revised Code , upon the handling of which a tax is imposed by this section, is exempt from taxation
as personal property. Any grain that would be included in such statements for taxable year 2007 or any
year thereafter is exempt from taxation as personal property.
Frequently Asked Questions About Ohio § 5737.03
What does Ohio Revised Code § 5737.03 cover?
Section 5737.03 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5737.03?
A common citation format is "Ohio Revised Code § 5737.03" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5737.03 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.