{"data":{"id":"us-oh/ohio-rev.-code-5703.65","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5703.65","heading":"Central sales and use tax registration system not to be used for other taxes.","body":"Registration with the central registration system provided for in section 5740.05 of the Revised Code shall not be used as a basis for establishing nexus with or in this state for any tax levied by the state or a political subdivision of the state.","path":["Title 57 Taxation","Chapter 5703 Department Of Taxation"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5703.65","current_through":"2003-07-01 (Senate Bill 143 - 124th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"8a67aaf71b2dbc2d463204e908cb3363090126fc1b24344a1c9033676c86b1df","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5703.60","next":"us-oh/ohio-rev.-code-5703.70"},"notice":"GroundRules: Original legal text. Not legal advice."}
