Ohio Code § 5741.15
Ohio Code § 5741.15. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5741.15.
Every seller having nexus with this state and every person receiving the benefit of
services in this state or storing, using, or otherwise consuming in this state tangible
personal property subject to the tax imposed by or pursuant to section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code shall keep such records, receipts, invoices, bills of lading, asset ledgers, depreciation
schedules, transfer journals, and such primary and secondary records and documents
in such form as the tax commissioner requires. Such records and other documents shall be open during business hours to the inspection
of the commissioner, and shall be preserved for a period of four years, unless the
commissioner consents, in writing, to their destruction within such period, or by
order requires that they be kept longer. Persons refusing to provide such records and documents for inspection by the tax
commissioner are subject to the penalty imposed under section 5703.19 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5741.15
- 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 § 5741.15?
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 § 5741.15 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 § 5741.15 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Statutes are amended, repealed, and renumbered every session.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.