Bill Text: OH HB310 | 2011-2012 | 129th General Assembly | Introduced

Ohio House Bill 310 (Prior Session Legislation)

Introduced

Bill Title: To reduce the amount of sales tax due on the purchase or lease of a qualifying electric vehicle by up to $2,000.

Sponsorship: Slight Partisan Bill (Republican 4-2)

Status: (Introduced - Dead) 2011-08-30 - To Ways & Means [HB310 Detail]

Download: Ohio-2011-HB310-Introduced.html

As Introduced

129th General Assembly

Regular Session

2011-2012

H. B. No. 310

Representative Goodwin

Cosponsors: Representatives Combs, Gonzales, Murray, Antonio, McGregor

A BILL

To amend section 5739.025 of the Revised Code to

reduce the amount of sales tax due on the purchase

or lease of a qualifying electric vehicle by up to

$2,000.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 5739.025 of the Revised Code be	5
amended to read as follows:	6

Sec. 5739.025. As used in this section, "local tax" means a	7
tax imposed pursuant to section 5739.021, 5739.023, 5739.026,	8
5741.021, 5741.022, or 5741.023 of the Revised Code.	9

(A) The taxes levied by sections 5739.02 and 5741.02 of the	10
Revised Code shall be collected as follows:	11

(1) On and after July 1, 2003, and on or before June 30,	12
2005, in accordance with the following schedule:	13

If the price		The amount of			14
is at least		But not more than		the tax is		15
	$ .01		$ .15		No tax	16
	.16		.16		1¢	17
	.17		.33		2¢	18
	.34		.50		3¢	19
	.51		.66		4¢	20
	.67		.83		5¢	21
	.84		1.00		6¢	22

If the price exceeds one dollar, the tax is six cents on each	23
one dollar. If the price exceeds one dollar or a multiple thereof	24
by not more than seventeen cents, the amount of tax is six cents	25
for each one dollar plus one cent. If the price exceeds one dollar	26
or a multiple thereof by more than seventeen cents, the amount of	27
tax is six cents for each one dollar plus the amount of tax for	28
prices eighteen cents through ninety-nine cents in accordance with	29
the schedule above.	30

(2) On and after July 1, 2005, and on and before December 31,	31
2005, in accordance with the following schedule:	32

	If the price		But not		The amount			33
	is at least		more than		of the tax is			34

$ .01	$ .15	No tax	35
.16	.18	1¢	36
.19	.36	2¢	37
.37	.54	3¢	38
.55	.72	4¢	39
.73	.90	5¢	40
.91	1.09	6¢	41
1.10	1.27	7¢	42
1.28	1.46	8¢	43
1.47	1.64	9¢	44
1.65	1.82	10¢	45
1.83	2.00	11¢	46

If the price exceeds two dollars, the tax is eleven cents on	47
each two dollars. If the price exceeds two dollars or a multiple	48
thereof by not more than eighteen cents, the amount of tax is	49
eleven cents for each two dollars plus one cent. If the price	50
exceeds two dollars or a multiple thereof by more than eighteen	51
cents, the amount of tax is eleven cents for each two dollars plus	52
the amount of tax for prices nineteen cents through one dollar and	53
ninety-nine cents in accordance with the schedule above.	54

(B) On and after July 1, 2003, and on and before June 30,	55
2005, the combined taxes levied by sections 5739.02 and 5741.02	56
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021,	57
5741.022, and 5741.023 of the Revised Code shall be collected in	58
accordance with the following schedules:	59

(1) When the combined rate of state and local tax is six and	60
one-fourth per cent:	61

If the price		The amount of			62
is at least		But not more than		the tax is		63
	$ .01		$ .15		No tax	64
	.16		.16		1¢	65
	.17		.32		2¢	66
	.33		.48		3¢	67
	.49		.64		4¢	68
	.65		.80		5¢	69
	.81		.96		6¢	70
	.97		1.12		7¢	71
	1.13		1.28		8¢	72
	1.29		1.44		9¢	73
	1.45		1.60		10¢	74
	1.61		1.76		11¢	75
	1.77		1.92		12¢	76
	1.93		2.08		13¢	77
	2.09		2.24		14¢	78
	2.25		2.40		15¢	79
	2.41		2.56		16¢	80
	2.57		2.72		17¢	81
	2.73		2.88		18¢	82
	2.89		3.04		19¢	83
	3.05		3.20		20¢	84
	3.21		3.36		21¢	85
	3.37		3.52		22¢	86
	3.53		3.68		23¢	87
	3.69		3.84		24¢	88
	3.85		4.00		25¢	89

If the price exceeds four dollars, the tax is twenty-five	90
cents on each four dollars. If the price exceeds four dollars or a	91
multiple thereof by not more than sixteen cents, the amount of tax	92
is twenty-five cents for each four dollars plus one cent. If the	93
price exceeds four dollars or a multiple thereof by more than	94
sixteen cents, the amount of tax is twenty-five cents for each	95
four dollars plus the amount of tax for prices seventeen cents	96
through three dollars and ninety-nine cents in accordance with the	97
schedule above.	98

(2) When the combined rate of state and local tax is six and	99
one-half per cent:	100

If the price		The amount of			101
is at least		But not more than		the tax is		102
	$ .01		$ .15		No tax	103
	.16		.30		2¢	104
	.31		.46		3¢	105
	.47		.61		4¢	106
	.62		.76		5¢	107
	.77		.92		6¢	108
	.93		1.07		7¢	109
	1.08		1.23		8¢	110
	1.24		1.38		9¢	111
	1.39		1.53		10¢	112
	1.54		1.69		11¢	113
	1.70		1.84		12¢	114
	1.85		2.00		13¢	115

If the price exceeds two dollars, the tax is thirteen cents	116
on each two dollars. If the price exceeds two dollars or a	117
multiple thereof by not more than fifteen cents, the amount of tax	118
is thirteen cents for each two dollars plus one cent. If the price	119
exceeds two dollars or a multiple thereof by more than fifteen	120
cents, the amount of tax is thirteen cents for each two dollars	121
plus the amount of tax for prices sixteen cents through one dollar	122
and ninety-nine cents in accordance with the schedule above.	123

(3) When the combined rate of state and local tax is six and	124
three-fourths per cent:	125

If the price		The amount of			126
is at least		But not more than		the tax is		127
	$ .01		$ .15		No tax	128
	.16		.29		2¢	129
	.30		.44		3¢	130
	.45		.59		4¢	131
	.60		.74		5¢	132
	.75		.88		6¢	133
	.89		1.03		7¢	134
	1.04		1.18		8¢	135
	1.19		1.33		9¢	136
	1.34		1.48		10¢	137
	1.49		1.62		11¢	138
	1.63		1.77		12¢	139
	1.78		1.92		13¢	140
	1.93		2.07		14¢	141
	2.08		2.22		15¢	142
	2.23		2.37		16¢	143
	2.38		2.51		17¢	144
	2.52		2.66		18¢	145
	2.67		2.81		19¢	146
	2.82		2.96		20¢	147
	2.97		3.11		21¢	148
	3.12		3.25		22¢	149
	3.26		3.40		23¢	150
	3.41		3.55		24¢	151
	3.56		3.70		25¢	152
	3.71		3.85		26¢	153
	3.86		4.00		27¢	154

If the price exceeds four dollars, the tax is twenty-seven	155
cents on each four dollars. If the price exceeds four dollars or a	156
multiple thereof by not more than fourteen cents, the amount of	157
tax is twenty-seven cents for each four dollars plus one cent. If	158
the price exceeds four dollars or a multiple thereof by more than	159
fourteen but by not more than twenty-nine cents, the amount of tax	160
is twenty-seven cents for each four dollars plus two cents. If the	161
price exceeds four dollars or a multiple thereof by more than	162
twenty-nine cents the amount of tax is twenty-seven cents for each	163
four dollars plus the amount of tax for prices thirty cents	164
through three dollars and ninety-nine cents in accordance with the	165
schedule above.	166

(4) When the combined rate of state and local tax is seven	167
per cent:	168

If the price		The amount of			169
is at least		But not more than		the tax is		170
	$ .01		$ .15		No tax	171
	.16		.28		2¢	172
	.29		.42		3¢	173
	.43		.57		4¢	174
	.58		.71		5¢	175
	.72		.85		6¢	176
	.86		1.00		7¢	177

If the price exceeds one dollar, the tax is seven cents on	178
each one dollar. If the price exceeds one dollar or a multiple	179
thereof by not more than fifteen cents, the amount of tax is seven	180
cents for each one dollar plus one cent. If the price exceeds one	181
dollar or a multiple thereof by more than fifteen cents, the	182
amount of tax is seven cents for each one dollar plus the amount	183
of tax for prices sixteen cents through ninety-nine cents in	184
accordance with the schedule above.	185

(5) When the combined rate of state and local tax is seven	186
and one-fourth per cent:	187

If the price		The amount of			188
is at least		But not more than		the tax is		189
	$ .01		$ .15		No tax	190
	.16		.27		2¢	191
	.28		.41		3¢	192
	.42		.55		4¢	193
	.56		.68		5¢	194
	.69		.82		6¢	195
	.83		.96		7¢	196
	.97		1.10		8¢	197
	1.11		1.24		9¢	198
	1.25		1.37		10¢	199
	1.38		1.51		11¢	200
	1.52		1.65		12¢	201
	1.66		1.79		13¢	202
	1.80		1.93		14¢	203
	1.94		2.06		15¢	204
	2.07		2.20		16¢	205
	2.21		2.34		17¢	206
	2.35		2.48		18¢	207
	2.49		2.62		19¢	208
	2.63		2.75		20¢	209
	2.76		2.89		21¢	210
	2.90		3.03		22¢	211
	3.04		3.17		23¢	212
	3.18		3.31		24¢	213
	3.32		3.44		25¢	214
	3.45		3.58		26¢	215
	3.59		3.72		27¢	216
	3.73		3.86		28¢	217
	3.87		4.00		29¢	218

If the price exceeds four dollars, the tax is twenty-nine	219
cents on each four dollars. If the price exceeds four dollars or a	220
multiple thereof by not more than thirteen cents, the amount of	221
tax is twenty-nine cents for each four dollars plus one cent. If	222
the price exceeds four dollars or a multiple thereof by more than	223
thirteen cents but by not more than twenty-seven cents, the amount	224
of tax is twenty-nine cents for each four dollars plus two cents.	225
If the price exceeds four dollars or a multiple thereof by more	226
than twenty-seven cents, the amount of tax is twenty-nine cents	227
for each four dollars plus the amount of tax for prices	228
twenty-eight cents through three dollars and ninety-nine cents in	229
accordance with the schedule above.	230

(6) When the combined rate of state and local tax is seven	231
and one-half per cent:	232

If the price		The amount of			233
is at least		But not more than		the tax is		234
	$ .01		$ .15		No tax	235
	.16		.26		2¢	236
	.27		.40		3¢	237
	.41		.53		4¢	238
	.54		.65		5¢	239
	.66		.80		6¢	240
	.81		.93		7¢	241
	.94		1.06		8¢	242
	1.07		1.20		9¢	243
	1.21		1.33		10¢	244
	1.34		1.46		11¢	245
	1.47		1.60		12¢	246
	1.61		1.73		13¢	247
	1.74		1.86		14¢	248
	1.87		2.00		15¢	249

If the price exceeds two dollars, the tax is fifteen cents on	250
each two dollars. If the price exceeds two dollars or a multiple	251
thereof by not more than fifteen cents, the amount of tax is	252
fifteen cents for each two dollars plus one cent. If the price	253
exceeds two dollars or a multiple thereof by more than fifteen	254
cents, the amount of tax is fifteen cents for each two dollars	255
plus the amount of tax for prices sixteen cents through one dollar	256
and ninety-nine cents in accordance with the schedule above.	257

(7) When the combined rate of state and local tax is seven	258
and three-fourths per cent:	259

If the price		The amount of			260
is at least		But not more than		the tax is		261
	$ .01		$ .15		No tax	262
	.16		.25		2¢	263
	.26		.38		3¢	264
	.39		.51		4¢	265
	.52		.64		5¢	266
	.65		.77		6¢	267
	.78		.90		7¢	268
	.91		1.03		8¢	269
	1.04		1.16		9¢	270
	1.17		1.29		10¢	271
	1.30		1.41		11¢	272
	1.42		1.54		12¢	273
	1.55		1.67		13¢	274
	1.68		1.80		14¢	275
	1.81		1.93		15¢	276
	1.94		2.06		16¢	277
	2.07		2.19		17¢	278
	2.20		2.32		18¢	279
	2.33		2.45		19¢	280
	2.46		2.58		20¢	281
	2.59		2.70		21¢	282
	2.71		2.83		22¢	283
	2.84		2.96		23¢	284
	2.97		3.09		24¢	285
	3.10		3.22		25¢	286
	3.23		3.35		26¢	287
	3.36		3.48		27¢	288
	3.49		3.61		28¢	289
	3.62		3.74		29¢	290
	3.75		3.87		30¢	291
	3.88		4.00		31¢	292

If the price exceeds four dollars, the tax is thirty-one	293
cents on each four dollars. If the price exceeds four dollars or a	294
multiple thereof by not more than twelve cents, the amount of tax	295
is thirty-one cents for each four dollars plus one cent. If the	296
price exceeds four dollars or a multiple thereof by more than	297
twelve cents but by not more than twenty-five cents, the amount of	298
tax is thirty-one cents for each four dollars plus two cents. If	299
the price exceeds four dollars or a multiple thereof by more than	300
twenty-five cents, the amount of tax is thirty-one cents for each	301
four dollars plus the amount of tax for prices twenty-six cents	302
through three dollars and ninety-nine cents in accordance with the	303
schedule above.	304

(8) When the combined rate of state and local tax is eight	305
per cent:	306

If the price		The amount of			307
is at least		But not more than		the tax is		308
	$ .01		$ .15		No tax	309
	.16		.25		2¢	310
	.26		.37		3¢	311
	.38		.50		4¢	312
	.51		.62		5¢	313
	.63		.75		6¢	314
	.76		.87		7¢	315
	.88		1.00		8¢	316

If the price exceeds one dollar, the tax is eight cents on	317
each one dollar. If the price exceeds one dollar or a multiple	318
thereof by not more than twelve cents, the amount of tax is eight	319
cents for each one dollar plus one cent. If the price exceeds one	320
dollar or a multiple thereof by more than twelve cents but not	321
more than twenty-five cents, the amount of tax is eight cents for	322
each one dollar plus two cents. If the price exceeds one dollar or	323
a multiple thereof by more than twenty-five cents, the amount of	324
tax is eight cents for each one dollar plus the amount of tax for	325
prices twenty-six cents through ninety-nine cents in accordance	326
with the schedule above.	327

(9) When the combined rate of state and local tax is eight	328
and one-fourth per cent:	329

If the price		The amount of			330
is at least		But not more than		the tax is		331
	$ .01		$ .15		No tax	332
	.16		.24		2¢	333
	.25		.36		3¢	334
	.37		.48		4¢	335
	.49		.60		5¢	336
	.61		.72		6¢	337
	.73		.84		7¢	338
	.85		.96		8¢	339
	.97		1.09		9¢	340
	1.10		1.21		10¢	341
	1.22		1.33		11¢	342
	1.34		1.45		12¢	343
	1.46		1.57		13¢	344
	1.58		1.69		14¢	345
	1.70		1.81		15¢	346
	1.82		1.93		16¢	347
	1.94		2.06		17¢	348
	2.07		2.18		18¢	349
	2.19		2.30		19¢	350
	2.31		2.42		20¢	351
	2.43		2.54		21¢	352
	2.55		2.66		22¢	353
	2.67		2.78		23¢	354
	2.79		2.90		24¢	355
	2.91		3.03		25¢	356
	3.04		3.15		26¢	357
	3.16		3.27		27¢	358
	3.28		3.39		28¢	359
	3.40		3.51		29¢	360
	3.52		3.63		30¢	361
	3.64		3.75		31¢	362
	3.76		3.87		32¢	363
	3.88		4.00		33¢	364

If the price exceeds four dollars, the tax is thirty-three	365
cents on each four dollars. If the price exceeds four dollars or a	366
multiple thereof by not more than eleven cents, the amount of tax	367
is thirty-three cents for each four dollars plus one cent. If the	368
price exceeds four dollars or a multiple thereof by more than	369
eleven cents but by not more than twenty-four cents, the amount of	370
tax is thirty-three cents for each four dollars plus two cents. If	371
the price exceeds four dollars or a multiple thereof by more than	372
twenty-four cents, the amount of tax is thirty-three cents for	373
each four dollars plus the amount of tax for prices twenty-six	374
cents through three dollars and ninety-nine cents in accordance	375
with the schedule above.	376

(10) When the combined rate of state and local tax is eight	377
and one-half per cent:	378

If the price		The amount of			379
is at least		But not more than		the tax is		380
	$ .01		$ .15		No tax	381
	.16		.23		2¢	382
	.24		.35		3¢	383
	.36		.47		4¢	384
	.48		.58		5¢	385
	.59		.70		6¢	386
	.71		.82		7¢	387
	.83		.94		8¢	388
	.95		1.05		9¢	389
	1.06		1.17		10¢	390
	1.18		1.29		11¢	391
	1.30		1.41		12¢	392
	1.42		1.52		13¢	393
	1.53		1.64		14¢	394
	1.65		1.76		15¢	395
	1.77		1.88		16¢	396
	1.89		2.00		17¢	397

If the price exceeds two dollars, the tax is seventeen cents	398
on each two dollars. If the price exceeds two dollars or a	399
multiple thereof by not more than eleven cents, the amount of tax	400
is seventeen cents for each two dollars plus one cent. If the	401
price exceeds two dollars or a multiple thereof by more than	402
eleven cents but by not more than twenty-three cents, the amount	403
of tax is seventeen cents for each two dollars plus two cents. If	404
the price exceeds two dollars or a multiple thereof by more than	405
twenty-three cents, the amount of tax is seventeen cents for each	406
two dollars plus the amount of tax for prices twenty-four cents	407
through one dollar and ninety-nine cents in accordance with the	408
schedule above.	409

(11) When the combined rate of state and local tax is eight	410
and three-fourths per cent:	411

If the price		The amount of			412
is at least		But not more than		the tax is		413
	$ .01		$ .15		No tax	414
	.16		.22		2¢	415
	.23		.34		3¢	416
	.35		.45		4¢	417
	.46		.57		5¢	418
	.58		.68		6¢	419
	.69		.80		7¢	420
	.81		.91		8¢	421
	.92		1.02		9¢	422
	1.03		1.14		10¢	423
	1.15		1.25		11¢	424
	1.26		1.37		12¢	425
	1.38		1.48		13¢	426
	1.49		1.60		14¢	427
	1.61		1.71		15¢	428
	1.72		1.82		16¢	429
	1.83		1.94		17¢	430
	1.95		2.05		18¢	431
	2.06		2.17		19¢	432
	2.18		2.28		20¢	433
	2.29		2.40		21¢	434
	2.41		2.51		22¢	435
	2.52		2.62		23¢	436
	2.63		2.74		24¢	437
	2.75		2.85		25¢	438
	2.86		2.97		26¢	439
	2.98		3.08		27¢	440
	3.09		3.20		28¢	441
	3.21		3.31		29¢	442
	3.32		3.42		30¢	443
	3.43		3.54		31¢	444
	3.55		3.65		32¢	445
	3.66		3.77		33¢	446
	3.78		3.88		34¢	447
	3.89		4.00		35¢	448

If the price exceeds four dollars, the tax is thirty-five	449
cents on each four dollars. If the price exceeds four dollars or a	450
multiple thereof by not more than eleven cents, the amount of tax	451
is thirty-five cents for each four dollars plus one cent. If the	452
price exceeds four dollars or a multiple thereof by more than	453
eleven cents but by not more than twenty-two cents, the amount of	454
tax is thirty-five cents for each four dollars plus two cents. If	455
the price exceeds four dollars or a multiple thereof by more than	456
twenty-two cents, the amount of tax is thirty-five cents for each	457
four dollars plus the amount of tax for prices twenty-three cents	458
through three dollars and ninety-nine cents in accordance with the	459
schedule above.	460

(12) When the combined rate of state and local tax is nine	461
per cent:	462

If the price		The amount of			463
is at least		But not more than		the tax is		464
	$ .01		$ .15		No tax	465
	.16		.22		2¢	466
	.23		.33		3¢	467
	.34		.44		4¢	468
	.45		.55		5¢	469
	.56		.66		6¢	470
	.67		.77		7¢	471
	.78		.88		8¢	472
	.89		1.00		9¢	473

If the price exceeds one dollar, the tax is nine cents on	474
each one dollar. If the price exceeds one dollar or a multiple	475
thereof by not more than eleven cents, the amount of tax is nine	476
cents for each one dollar plus one cent. If the price exceeds one	477
dollar or a multiple thereof by more than eleven cents but by not	478
more than twenty-two cents, the amount of tax is nine cents for	479
each one dollar plus two cents. If the price exceeds one dollar or	480
a multiple thereof by more than twenty-two cents, the amount of	481
tax is nine cents for each one dollar plus the amount of tax for	482
prices twenty-three cents through ninety-nine cents in accordance	483
with the schedule above.	484

(C) On and after July 1, 2005, and on and before December 31,	485
2005, the combined taxes levied by sections 5739.02 and 5741.02	486
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021,	487
5741.022, and 5741.023 of the Revised Code shall be collected in	488
accordance with the following schedules:	489

(1) When the total rate of local tax is one-fourth per cent:

490

	If the price		But not		The amount			491
	is at least		more than		of the tax is			492

$ .01	$ .15	No tax	493
.16	.17	1¢	494
.18	.34	2¢	495
.35	.52	3¢	496
.53	.69	4¢	497
.70	.86	5¢	498
.87	1.04	6¢	499
1.05	1.21	7¢	500
1.22	1.39	8¢	501
1.40	1.56	9¢	502
1.57	1.73	10¢	503
1.74	1.91	11¢	504
1.92	2.08	12¢	505
2.09	2.26	13¢	506
2.27	2.43	14¢	507
2.44	2.60	15¢	508
2.61	2.78	16¢	509
2.79	2.95	17¢	510
2.96	3.13	18¢	511
3.14	3.30	19¢	512
3.31	3.47	20¢	513
3.48	3.65	21¢	514
3.66	3.82	22¢	515
3.83	4.00	23¢	516

If the price exceeds four dollars, the tax is twenty-three	517
cents on each four dollars. If the price exceeds four dollars or a	518
multiple thereof by not more than seventeen cents, the amount of	519
tax is twenty-three cents for each four dollars plus one cent. If	520
the price exceeds four dollars or a multiple thereof by more than	521
seventeen cents, the amount of tax is twenty-three cents for each	522
four dollars plus the amount of tax for prices eighteen cents	523
through three dollars and ninety-nine cents in accordance with the	524
schedule above.	525

(2) When the combined rate of local tax is one-half per cent:

526

	If the price		But not		The amount			527
	is at least		more than		of the tax is			528

$ .01	$ .15	No tax	529
.16	.17	1¢	530
.18	.34	2¢	531
.35	.50	3¢	532
.51	.67	4¢	533
.68	.83	5¢	534
.84	1.00	6¢	535

If the price exceeds one dollar, the tax is six cents on each	536
one dollar. If the price exceeds one dollar or a multiple thereof	537
by not more than seventeen cents, the amount of tax is six cents	538
for each one dollar plus one cent. If the price exceeds one dollar	539
or a multiple thereof by more than seventeen cents, the amount of	540
tax is six cents for each one dollar plus the amount of tax for	541
prices eighteen cents through ninety-nine cents in accordance with	542
the schedule above.	543

(3) When the combined rate of local tax is three-fourths per	544
cent:	545

	If the price		But not		The amount			546
	is at least		more than		of the tax is			547

$ .01	$ .15	No tax	548
.16	.16	1¢	549
.17	.32	2¢	550
.33	.48	3¢	551
.49	.64	4¢	552
.65	.80	5¢	553
.81	.96	6¢	554
.97	1.12	7¢	555
1.13	1.28	8¢	556
1.29	1.44	9¢	557
1.45	1.60	10¢	558
1.61	1.76	11¢	559
1.77	1.92	12¢	560
1.93	2.08	13¢	561
2.09	2.24	14¢	562
2.25	2.40	15¢	563
2.41	2.56	16¢	564
2.57	2.72	17¢	565
2.73	2.88	18¢	566
2.89	3.04	19¢	567
3.05	3.20	20¢	568
3.21	3.36	21¢	569
3.37	3.52	22¢	570
3.53	3.68	23¢	571
3.69	3.84	24¢	572
3.85	4.00	25¢	573

If the price exceeds four dollars, the tax is twenty-five	574
cents on each four dollars. If the price exceeds four dollars or a	575
multiple thereof by not more than sixteen cents, the amount of tax	576
is twenty-five cents for each four dollars plus one cent. If the	577
price exceeds four dollars or a multiple thereof by more than	578
sixteen cents, the amount of tax is twenty-five cents for each	579
four dollars plus the amount of tax for prices seventeen cents	580
through three dollars and ninety-nine cents in accordance with the	581
schedule above.	582

(4) When the combined rate of local tax is one per cent:

583

	If the price		But not		The amount			584
	is at least		more than		of the tax is			585

$ .01	$ .15	No tax	586
.16	.30	2¢	587
.31	.46	3¢	588
.47	.61	4¢	589
.62	.76	5¢	590
.77	.92	6¢	591
.93	1.07	7¢	592
1.08	1.23	8¢	593
1.24	1.38	9¢	594
1.39	1.53	10¢	595
1.54	1.69	11¢	596
1.70	1.84	12¢	597
1.85	2.00	13¢	598

If the price exceeds two dollars, the tax is thirteen cents	599
on each two dollars. If the price exceeds two dollars or a	600
multiple thereof by not more than fifteen cents, the amount of tax	601
is thirteen cents for each two dollars plus one cent. If the price	602
exceeds two dollars or a multiple thereof by more than fifteen	603
cents, the amount of tax is thirteen cents for each two dollars	604
plus the amount of tax for prices sixteen cents through one dollar	605
and ninety-nine cents in accordance with the schedule above.	606

(5) When the combined rate of local tax is one and one-fourth	607
per cent:	608

	If the price		But not		The amount			609
	is at least		more than		of the tax is			610

$ .01	$ .15	No tax	611
.16	.29	2¢	612
.30	.44	3¢	613
.45	.59	4¢	614
.60	.74	5¢	615
.75	.88	6¢	616
.89	1.03	7¢	617
1.04	1.18	8¢	618
1.19	1.33	9¢	619
1.34	1.48	10¢	620
1.49	1.62	11¢	621
1.63	1.77	12¢	622
1.78	1.92	13¢	623
1.93	2.07	14¢	624
2.08	2.22	15¢	625
2.23	2.37	16¢	626
2.38	2.51	17¢	627
2.52	2.66	18¢	628
2.67	2.81	19¢	629
2.82	2.96	20¢	630
2.97	3.11	21¢	631
3.12	3.25	22¢	632
3.26	3.40	23¢	633
3.41	3.55	24¢	634
3.56	3.70	25¢	635
3.71	3.85	26¢	636
3.86	4.00	27¢	637

If the price exceeds four dollars, the tax is twenty-seven	638
cents on each four dollars. If the price exceeds four dollars or a	639
multiple thereof by not more than fourteen cents, the amount of	640
tax is twenty-seven cents for each four dollars plus one cent. If	641
the price exceeds four dollars or a multiple thereof by more than	642
fourteen but by not more than twenty-nine cents, the amount of tax	643
is twenty-seven cents for each four dollars plus two cents. If the	644
price exceeds four dollars or a multiple thereof by more than	645
twenty-nine cents the amount of tax is twenty-seven cents for each	646
four dollars plus the amount of tax for prices thirty cents	647
through three dollars and ninety-nine cents in accordance with the	648
schedule above.	649

(6) When the combined rate of local tax is one and one-half	650
per cent:	651

	If the price		But not		The amount			652
	is at least		more than		of the tax is			653

$ .01	$ .15	No tax	654
.16	.28	2¢	655
.29	.42	3¢	656
.43	.57	4¢	657
.58	.71	5¢	658
.72	.85	6¢	659
.86	1.00	7¢	660

If the price exceeds one dollar, the tax is seven cents on	661
each one dollar. If the price exceeds one dollar or a multiple	662
thereof by not more than fifteen cents, the amount of tax is seven	663
cents for each one dollar plus one cent. If the price exceeds one	664
dollar or a multiple thereof by more than fifteen cents, the	665
amount of tax is seven cents for each one dollar plus the amount	666
of tax for prices sixteen cents through ninety-nine cents in	667
accordance with the schedule above.	668

(7) When the combined rate of local tax is one and	669
three-fourths per cent:	670

	If the price		But not		The amount			671
	is at least		more than		of the tax is			672

$ .01	$ .15	No tax	673
.16	.27	2¢	674
.28	.41	3¢	675
.42	.55	4¢	676
.56	.68	5¢	677
.69	.82	6¢	678
.83	.96	7¢	679
.97	1.10	8¢	680
1.11	1.24	9¢	681
1.25	1.37	10¢	682
1.38	1.51	11¢	683
1.52	1.65	12¢	684
1.66	1.79	13¢	685
1.80	1.93	14¢	686
1.94	2.06	15¢	687
2.07	2.20	16¢	688
2.21	2.34	17¢	689
2.35	2.48	18¢	690
2.49	2.62	19¢	691
2.63	2.75	20¢	692
2.76	2.89	21¢	693
2.90	3.03	22¢	694
3.04	3.17	23¢	695
3.18	3.31	24¢	696
3.32	3.44	25¢	697
3.45	3.58	26¢	698
3.59	3.72	27¢	699
3.73	3.86	28¢	700
3.87	4.00	29¢	701

If the price exceeds four dollars, the tax is twenty-nine	702
cents on each four dollars. If the price exceeds four dollars or a	703
multiple thereof by not more than thirteen cents, the amount of	704
tax is twenty-nine cents for each four dollars plus one cent. If	705
the price exceeds four dollars or a multiple thereof by more than	706
thirteen cents but by not more than twenty-seven cents, the amount	707
of tax is twenty-nine cents for each four dollars plus two cents.	708
If the price exceeds four dollars or a multiple thereof by more	709
than twenty-seven cents, the amount of tax is twenty-nine cents	710
for each four dollars plus the amount of tax for prices	711
twenty-eight cents through three dollars and ninety-nine cents in	712
accordance with the schedule above.	713

(8) When the combined rate of local tax is two per cent:

714

	If the price		But not		The amount			715
	is at least		more than		of the tax is			716

$ .01	$ .15	No tax	717
.16	.26	2¢	718
.27	.40	3¢	719
.41	.53	4¢	720
.54	.65	5¢	721
.66	.80	6¢	722
.81	.93	7¢	723
.94	1.06	8¢	724
1.07	1.20	9¢	725
1.21	1.33	10¢	726
1.34	1.46	11¢	727
1.47	1.60	12¢	728
1.61	1.73	13¢	729
1.74	1.86	14¢	730
1.87	2.00	15¢	731

If the price exceeds two dollars, the tax is fifteen cents on	732
each two dollars. If the price exceeds two dollars or a multiple	733
thereof by not more than fifteen cents, the amount of tax is	734
fifteen cents for each two dollars plus one cent. If the price	735
exceeds two dollars or a multiple thereof by more than fifteen	736
cents, the amount of tax is fifteen cents for each two dollars	737
plus the amount of tax for prices sixteen cents through one dollar	738
and ninety-nine cents in accordance with the schedule above.	739

(9) When the combined rate of local tax is two and one-fourth	740
per cent:	741

	If the price		But not		The amount			742
	is at least		more than		of the tax is			743

$ .01	$ .15	No tax	744
.16	.25	2¢	745
.26	.38	3¢	746
.39	.51	4¢	747
.52	.64	5¢	748
.65	.77	6¢	749
.78	.90	7¢	750
.91	1.03	8¢	751
1.04	1.16	9¢	752
1.17	1.29	10¢	753
1.30	1.41	11¢	754
1.42	1.54	12¢	755
1.55	1.67	13¢	756
1.68	1.80	14¢	757
1.81	1.93	15¢	758
1.94	2.06	16¢	759
2.07	2.19	17¢	760
2.20	2.32	18¢	761
2.33	2.45	19¢	762
2.46	2.58	20¢	763
2.59	2.70	21¢	764
2.71	2.83	22¢	765
2.84	2.96	23¢	766
2.97	3.09	24¢	767
3.10	3.22	25¢	768
3.23	3.35	26¢	769
3.36	3.48	27¢	770
3.49	3.61	28¢	771
3.62	3.74	29¢	772
3.75	3.87	30¢	773
3.88	4.00	31¢	774

If the price exceeds four dollars, the tax is thirty-one	775
cents on each four dollars. If the price exceeds four dollars or a	776
multiple thereof by not more than twelve cents, the amount of tax	777
is thirty-one cents for each four dollars plus one cent. If the	778
price exceeds four dollars or a multiple thereof by more than	779
twelve cents but not more than twenty-five cents, the amount of	780
tax is thirty-one cents for each four dollars plus two cents. If	781
the price exceeds four dollars or a multiple thereof by more than	782
twenty-five cents, the amount of tax is thirty-one cents for each	783
four dollars plus the amount of tax for prices twenty-six cents	784
through three dollars and ninety-nine cents in accordance with the	785
schedule above.	786

(10) When the combined rate of local tax is two and one-half	787
per cent:	788

	If the price		But not		The amount			789
	is at least		more than		of the tax is			790

$ .01	$ .15	No tax	791
.16	.25	2¢	792
.26	.37	3¢	793
.38	.50	4¢	794
.51	.62	5¢	795
.63	.75	6¢	796
.76	.87	7¢	797
.88	1.00	8¢	798

If the price exceeds one dollar, the tax is eight cents on	799
each one dollar. If the price exceeds one dollar or a multiple	800
thereof by not more than twelve cents, the amount of tax is eight	801
cents for each one dollar plus one cent. If the price exceeds one	802
dollar or a multiple thereof by more than twelve cents but not	803
more than twenty-five cents, the amount of tax is eight cents for	804
each one dollar plus two cents. If the price exceeds one dollar or	805
a multiple thereof by more than twenty-five cents, the amount of	806
tax is eight cents for each one dollar plus the amount of tax for	807
prices twenty-six cents through ninety-nine cents in accordance	808
with the schedule above.	809

(11) When the combined rate of local tax is two and	810
three-fourths per cent:	811

	If the price		But not		The amount			812
	is at least		more than		of the tax is			813

$ .01	$ .15	No tax	814
.16	.24	2¢	815
.25	.36	3¢	816
.37	.48	4¢	817
.49	.60	5¢	818
.61	.72	6¢	819
.73	.84	7¢	820
.85	.96	8¢	821
.97	1.09	9¢	822
1.10	1.21	10¢	823
1.22	1.33	11¢	824
1.34	1.45	12¢	825
1.46	1.57	13¢	826
1.58	1.69	14¢	827
1.70	1.81	15¢	828
1.82	1.93	16¢	829
1.94	2.06	17¢	830
2.07	2.18	18¢	831
2.19	2.30	19¢	832
2.31	2.42	20¢	833
2.43	2.54	21¢	834
2.55	2.66	22¢	835
2.67	2.78	23¢	836
2.79	2.90	24¢	837
2.91	3.03	25¢	838
3.04	3.15	26¢	839
3.16	3.27	27¢	840
3.28	3.39	28¢	841
3.40	3.51	29¢	842
3.52	3.63	30¢	843
3.64	3.75	31¢	844
3.76	3.87	32¢	845
3.88	4.00	33¢	846

If the price exceeds four dollars, the tax is thirty-three	847
cents on each four dollars. If the price exceeds four dollars or a	848
multiple thereof by not more than eleven cents, the amount of tax	849
is thirty-three cents for each four dollars plus one cent. If the	850
price exceeds four dollars or a multiple thereof by more than	851
eleven cents but not more than twenty-four cents, the amount of	852
tax is thirty-three cents for each four dollars plus two cents. If	853
the price exceeds four dollars or a multiple thereof by more than	854
twenty-four cents, the amount of tax is thirty-three cents for	855
each four dollars plus the amount of tax for prices twenty-six	856
cents through three dollars and ninety-nine cents in accordance	857
with the schedule above.	858

(12) When the combined rate of local tax is three per cent:

859

	If the price		But not		The amount			860
	is at least		more than		of the tax is			861

$ .01	$ .15	No tax	862
.16	.23	2¢	863
.24	.35	3¢	864
.36	.47	4¢	865
.48	.58	5¢	866
.59	.70	6¢	867
.71	.82	7¢	868
.83	.94	8¢	869
.95	1.05	9¢	870
1.06	1.17	10¢	871
1.18	1.29	11¢	872
1.30	1.41	12¢	873
1.42	1.52	13¢	874
1.53	1.64	14¢	875
1.65	1.76	15¢	876
1.77	1.88	16¢	877
1.89	2.00	17¢	878

If the price exceeds two dollars, the tax is seventeen cents	879
on each two dollars. If the price exceeds two dollars or a	880
multiple thereof by not more than eleven cents, the amount of tax	881
is seventeen cents for each two dollars plus one cent. If the	882
price exceeds two dollars or a multiple thereof by more than	883
eleven cents but not more than twenty-three cents, the amount of	884
tax is seventeen cents for each two dollars plus two cents. If the	885
price exceeds two dollars or a multiple thereof by more than	886
twenty-three cents, the amount of tax is seventeen cents for each	887
two dollars plus the amount of tax for prices twenty-four cents	888
through one dollar and ninety-nine cents in accordance with the	889
schedule above.	890

(D) In lieu of collecting the tax pursuant to the schedules	891
set forth in divisions (A), (B), and (C) of this section, a vendor	892
may compute the tax on each sale as follows:	893

(1) On sales of fifteen cents or less, no tax shall apply.

894

(2) On sales in excess of fifteen cents, multiply the price	895
by the aggregate rate of taxes in effect under sections 5739.02	896
and 5741.02 and sections 5739.021, 5739.023, 5739.026, 5741.021,	897
5741.022, and 5741.023 of the Revised Code. The computation shall	898
be carried out to six decimal places. If the result is a	899
fractional amount of a cent, the calculated tax shall be increased	900
to the next highest cent and that amount shall be collected by the	901
vendor.	902

(E) On and after January 1, 2006, a vendor shall compute the	903
tax on each sale by multiplying the price by the aggregate rate of	904
taxes in effect under sections 5739.02 and 5741.02, and sections	905
5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of	906
the Revised Code. The computation shall be carried out to three	907
decimal places. If the result is a fractional amount of a cent,	908
the calculated tax shall be rounded to a whole cent using a method	909
that rounds up to the next cent whenever the third decimal place	910
is greater than four. A vendor may elect to compute the tax due on	911
a transaction on an item or an invoice basis.	912

(F) In auditing a vendor, the tax commissioner shall consider	913
the method prescribed by this section that was used by the vendor	914
in determining and collecting the tax due under this chapter on	915
taxable transactions. If the vendor correctly collects and remits	916
the tax due under this chapter in accordance with the schedules in	917
divisions (A), (B), and (C) of this section or in accordance with	918
the computation prescribed in division (D) or (E) of this section,	919
the commissioner shall not assess any additional tax on those	920
transactions.	921

(G)(1) With respect to a sale of a fractional ownership	922
program aircraft used primarily in a fractional aircraft ownership	923
program, including all accessories attached to such aircraft, the	924
tax shall be calculated pursuant to divisions (A) to (E) of this	925
section, provided that the tax commissioner shall modify those	926
calculations so that the maximum tax on each program aircraft is	927
eight hundred dollars. In the case of a sale of a fractional	928
interest that is less than one hundred per cent of the program	929
aircraft, the tax charged on the transaction shall be eight	930
hundred dollars multiplied by a fraction, the numerator of which	931
is the percentage of ownership or possession in the aircraft being	932
purchased in the transaction, and the denominator of which is one	933
hundred per cent.	934

(2) Notwithstanding any other provision of law to the	935
contrary, the tax calculated under division (G)(1) of this section	936
and paid with respect to the sale of a fractional ownership	937
program aircraft used primarily in a fractional aircraft ownership	938
program shall be credited to the general revenue fund.	939

(H)(1) As used in this division, "qualified plug-in electric	940
drive vehicle" means a four-wheeled vehicle that meets all of the	941
following requirements:	942

(a) The manufacturer made the vehicle primarily for use on	943
public streets, roads, and highways and the vehicle has not been	944
modified from original manufacturer specifications;	945

(b) The vehicle has a maximum speed capability equal to or	946
greater than fifty-five miles per hour;	947

(c) The vehicle is propelled to a significant extent by an	948
electric motor that draws electricity from a battery that has a	949
capacity of at least four kilowatt-hours and that is capable of	950
being recharged from an external source of electricity;	951

(d) The vehicle is registered in this state for operation on	952
public highways;	953

(e) The consumer purchased or leased the vehicle for personal	954
use or for use in business and not for resale before January 1,	955
2015;	956

(f) The consumer purchased or leased the vehicle in	957
accordance with any laws or regulations governing the purchase or	958
lease of alternative fuel or electric vehicles applicable at the	959
time of sale or lease.	960

(2)(a) Subject to the limitation in division (H)(2)(b) of	961
this section, with respect to the sale or lease of a qualified	962
plug-in electric drive vehicle, the amount of tax due under this	963
section shall equal the amount of tax calculated pursuant to	964
divisions (A) to (E) of this section subtracted by two thousand	965
dollars, provided that if the result of that calculation is less	966
than or equal to zero, no tax is due.	967

(b) If the consumer is an individual purchasing the vehicle	968
primarily for personal use, the partial exemption provided in	969
division (H)(2)(a) of this section applies to the purchase or	970
lease of only one qualified plug-in electric drive vehicle by that	971
individual in a calendar year. If the consumer is a business	972
purchasing the vehicle for use in the business, the partial	973
exemption applies to the purchase or lease of only ten qualified	974
plug-in electric drive vehicles by that business in a calendar	975
year.	976