Ohio Code § 5739.04
Ohio Code § 5739.04. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5739.04.
If modification of a county's jurisdictional boundaries or a transit authority's territory
results in a change in the tax rate levied under section 5739.021 , 5739.023 , or 5739.026 of the Revised Code , the tax commissioner, within thirty days of such change, shall notify any vendor
or the vendor's certified service provider, if the vendor has selected one, of such
change. The rate change shall not apply to sales made by such vendor until the first day
of a calendar quarter following the expiration of sixty days from the date of notice
by the commissioner.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5739.04
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5739.04?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5739.04 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5739.04 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.