House Bill 545

General Assembly: 132

Short Title: Remit sales tax after item or service delivered [ Show Long Title ]

Long Title: To amend sections 5739.03 and 5739.121 of the Revised Code to authorize small retailers to remit sales taxes when the retailer receives payment from the purchaser if the payment is received after the purchased item is delivered or the service is provided.

Primary Sponsor: Representative Arndt

Version: As Introduced

Legislation Text : View Current Version

Co-Sponsors	Rep. Romanchuk, Rep. Schaffer, Rep. Riedel, Rep. Becker, Rep. Hood, Rep. Lang, Rep. Scherer, Rep. Hambley, Rep. Patmon
Subjects	Taxation
Committees	House Ways and Means
Effective Date

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