us-oh/stat
Ohio Rev. Code § 5751.013
Taxation of property transferred into state
# (A)
Except as provided in division (B) of this section:
# (1)
A person shall include as taxable gross receipts the value of property the person transfers into this state for the person's own use within one year after the person receives the property outside this state; and
# (2)
In the case of a consolidated elected taxpayer group or a combined taxpayer group, the taxpayer shall include as taxable gross receipts the value of property that any of the taxpayer's members transferred into this state for the use of any of the taxpayer's members within one year after the taxpayer receives the property outside this state.
# (B)
Property brought into this state within one year after it is received outside this state by a person or group described in division (A)(1) or (2) of this section shall not be included as taxable gross receipts as required under those divisions if the tax commissioner ascertains that the property's receipt outside this state by the person or group followed by its transfer into this state within one year was not intended in whole or in part to avoid in whole or in part the tax imposed under this chapter.
# (C)
The tax commissioner may adopt rules necessary to administer this section.
Source: view the official text
In this chapter (35 sections)
- 5751.01 · Definitions
- 5751.02 · Commercial activity tax levied on taxable gross receipts
- 5751.03 · Commercial activity tax rate - computation
- 5751.04 · Registration of taxpayer with commissioner - fee
- 5751.05 · Election as calendar year taxpayer
- 5751.06 · Penalty for late filing or delinquent payment
- 5751.07 · Quarterly payments - electronic filing of returns - penalty
- 5751.08 · Application for refund to taxpayer
- 5751.09 · Assessment against person not filing return or paying tax
- 5751.10 · Disposal of business or assets - tax due immediately
- 5751.011 · Consolidation of related taxpayers - election - requirements
- 5751.11 · Failure to report or pay - annulment of privilege or franchise
- 5751.012 · Combined taxpayer groups - registration fee - liability
- 5751.12 · Records, federal returns, and federal-state reconciliation…
- 5751.013 · Taxation of property transferred into state
- 5751.014 · Joint and several liability
- 5751.20 · School district tangible property tax replacement fund
- 5751.21 · Payments to school districts for fixed-rate and fixed-sum…
- 5751.22 · Distribution of fixed-sum payments to local taxing units
- 5751.31 · Direct appeal on constitutional issues to supreme court
- 5751.033 · Situsing of gross receipts to Ohio
- 5751.40 · Application for qualifying certificate to be a qualified…
- 5751.41 · Certification of uranium enrichment zone
- 5751.42 · Integrated supply chains
- 5751.50 · Claiming refundable and nonrefundable credits
- 5751.051 · Filing of tax return required - minimum interim payment
- 5751.51 · Credit for qualified research expenses
- 5751.052 · Megaproject supplier verification
- 5751.52 · Credit for qualified research and development loan payments
- 5751.53 · Credit against tax for amortizable net operating losses
- 5751.54 · Tax credit for commercial activities tax
- 5751.081 · Application of refund to debt to state
- 5751.091 · Megaproject supplier exclusion clawback
- 5751.98 · Order of credits - limitations - excess carried forward
- 5751.99 · Penalties