33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5727.76 Exemption for tangible personal property transmitting electricity or natural gas in priority investment area
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(A) As used in this section, "qualifying property" means tangible personal property that is dedicated to transporting or transmitting electricity or natural gas and that is placed into service in a priority investment area designated under section 122.161 of the Revised Code duri…
Ohio Rev. Code Ann. § 5727.80 Kilowatt-hour tax definitions
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As used in sections 5727.80 to 5727.95 of the Revised Code: (A) "Electric distribution company" means either of the following: (1) A person who distributes electricity through a meter of an end user in this state or to an unmetered location in this state; (2) The end user of elec…
Ohio Rev. Code Ann. § 5727.81 Excise tax levied on electric distribution company
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(A) For the purpose of raising revenue to fund the needs of this state and its local governments, an excise tax is hereby levied and imposed on an electric distribution company for all electricity distributed by such company at the following rates per kilowatt hour of electricity…
Ohio Rev. Code Ann. § 5727.811 Excise tax levied on natural gas distribution company
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(A) For the purpose of raising revenue to fund the needs of this state and its local governments, an excise tax is hereby levied on every natural gas distribution company for all natural gas volumes billed by, or on behalf of, the company. Except as provided in divisions (C) or (…