Ohio Revised Code Chapter 5751

Every so often a statute is repealed and then, several years later, the number “reinstituted,” and used over. Such is the case with Ohio Revised Code Chapter 5751.
Originally titled “Coal Consumption Tax ” the chapter was repealed in 1981 after being found unconstitutional on both State and Federal levels. [See Dayton Power & Light v.Lindley, 58 OSt.2d 465 and Mapco, Inc. v. Grunder , 470 FSupp. 401]. Now, by virtue of House Bill 66, passed last June, Chapter 5751 will be titled “Gross Receipts Tax” and cover a number of tax topics, including the new “commercial activity tax,” “electronic filings & payment,” and “refunds.”

To read new provisions of ORC Chapter 5751 as it appeared in HB 66, “click here”