Ohio Rev. Code § 5727.05: Exemption of nonprofit and municipal corporations.
Where this section sits in the code
- Title 57 Taxation
- Chapter 5727 Public Utilities
Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following:
(A) Nonprofit corporations as defined in division (C) of section 1702.01 of the Revised Code that are engaged exclusively in the treatment, distribution, and sale of water to consumers;
(B) Municipal corporations within this state.
Collected 2026-09-14T19:24:41Z. Source file · JSON