Bill Text: OH SB209 | 2011-2012 | 129th General Assembly | 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.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2011-08-30 - To Ways & Means & Economic Development [SB209 Detail]
Download: Ohio-2011-SB209-Introduced.html
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Senators Hite, Turner
Cosponsors:
Senators Bacon, Burke
To amend section 5739.025 of the Revised Code to | 1 |
reduce the amount of sales tax due on the purchase | 2 |
or lease of a qualifying electric vehicle by up to | 3 |
$2,000. | 4 |
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 |
Section 2. That existing section 5739.025 of the Revised | 977 |
Code is hereby repealed. | 978 |
Section 3. The amendment by this act of section 5739.025 of | 979 |
the Revised Code applies on and after the effective date of this | 980 |
act. | 981 |