{"data":{"id":"us-oh/ohio-rev.-code-5739.103","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5739.103","heading":"Registration with tax commissioner.","body":"No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) or (C) of section 5739.101 of the Revised Code in a municipal corporation or township that has imposed a tax under division (B) or (C) of that section without first registering with the tax commissioner. The tax commissioner shall prescribe the form of the registration.","path":["Title 57 Taxation","Chapter 5739 Sales Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5739.103","current_through":"2015-09-29 (House Bill 64 - 131st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"c2fdd510721c5b61b3b3a57e55868fe274bcf4bbed7b8db3d1704d1d6a2e7cd7","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5739.102","next":"us-oh/ohio-rev.-code-5739.104"},"notice":"GroundRules: Original legal text. Not legal advice."}