Ohio § 5739.061
Full text of Ohio Ohio Revised Code § 5739.061, with citation guidance and answers to common questions.
§ 5739.061.
(A) As used in this section, “ origin-based sourcing requirements ” means the manner in which intrastate sales are to be sourced under division (B)(1) of section 5739.033 of the Revised Code . (B) On and after July 1, 2009, a vendor that received temporary compensation under section 5739.123 of the Revised Code as that section existed before its repeal by H.B. 429 of the 127th general assembly
may apply for compensation to assist the vendor in complying with the origin-based
sourcing requirements. The vendor shall file an application in accordance with division (C) of this section. The compensation shall be a one-time payment equal to the actual total costs the
vendor incurred in complying with the origin-based sourcing requirements, not to exceed
one thousand dollars for vendors that were required to comply with divisions (C) to (I) of section 5739.033 of the Revised Code before the effective date of this section, and six hundred dollars for vendors that
irrevocably elected to comply with divisions (C) to (I) of that section before the
effective date of this section. In no event shall a vendor receive compensation that exceeds its total cost of complying
with the origin-based sourcing requirements. (C) To be considered for compensation under this section, a vendor shall file an application
with the tax commissioner on a form prescribed by the commissioner. The commissioner shall determine the amount of compensation to which the vendor
is entitled, and if that amount is equal to or greater than the amount claimed on
the application, the commissioner shall certify that amount to the director of budget
and management and the treasurer of state for payment from the general revenue fund. If the commissioner determines that the amount of compensation to which the vendor
is entitled is less than the amount claimed on the vendor's application, the commissioner
shall proceed in accordance with section 5703.70 of the Revised Code . (D) The compensation provided under this section shall not reduce the amount required
to be returned to counties and transit authorities under section 5739.21 of the Revised Code .
Frequently Asked Questions About Ohio § 5739.061
What does Ohio Revised Code § 5739.061 cover?
Section 5739.061 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 § 5739.061?
A common citation format is "Ohio Revised Code § 5739.061" (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 § 5739.061 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.