{"data":{"id":"us-oh/ohio-rev.-code-5727.05","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5727.05","heading":"Exemption of nonprofit and municipal corporations.","body":"Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following:\n(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;\n(B) Municipal corporations within this state.","path":["Title 57 Taxation","Chapter 5727 Public Utilities"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5727.05","current_through":"1999-10-05 (Senate Bill 3 - 123rd General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"f92e98549f209d3f7f76a3fecb0e30cc7974daf32d5616591a55c9ed1a1c873d","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5727.04","next":"us-oh/ohio-rev.-code-5727.06"},"notice":"GroundRules: Original legal text. Not legal advice."}