Ohio Code § 5747.41
Ohio Code § 5747.41. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.41.
For the same purposes for which the tax is levied under section 5747.02 of the Revised Code , there is hereby levied a withholding tax on every qualifying pass-through entity
having at least one qualifying investor who is an individual and on every qualifying
trust having at least one qualifying beneficiary who is an individual. The withholding tax imposed by this section is imposed on the sum of the adjusted
qualifying amounts of a qualifying pass-through entity's qualifying investors who
are individuals and on the sum of the adjusted qualifying amounts of a qualifying
trust's qualifying beneficiaries, at a rate equal to the tax rate imposed on taxable
business income under division (A)(4)(a) of section 5747.02 of the Revised Code . The tax imposed by this section applies only if the qualifying entity has nexus with
this state under the Constitution of the United States for any portion of the qualifying
entity's qualifying taxable year, and the sum of the qualifying entity's adjusted
qualifying amounts exceeds one thousand dollars for the qualifying entity's qualifying
taxable year. The tax imposed under this section does not apply to a qualifying pass-through entity
that makes an election under division (C) of section 5747.38 of the Revised Code to be subject to the tax levied under that section for the entity's qualifying taxable
year.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.41
- 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 § 5747.41?
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 § 5747.41 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 § 5747.41 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Statutes are amended, repealed, and renumbered every session.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.