# Ohio Rev. Code § 5739.04: Notification of change in county or transit authority boundaries

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.04

## Section

- **Citation:** Ohio Rev. Code § 5739.04
- **Heading:** Notification of change in county or transit authority boundaries
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 57 / Chapter 5739 / § 5739.04

## Text

September 6, 2012 House Bill 508 - 129th General Assembly 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.

## Nearby sections

- [Ohio Rev. Code § 5739.01 § 5739.01. Sales tax definitions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.01.md)
- [Ohio Rev. Code § 5739.02 § 5739.02. Levy of sales tax - purpose - rate - exemptions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.02.md)
- [Ohio Rev. Code § 5739.03 § 5739.03. Consumer to pay tax - report of tax - exemption certificates](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.03.md)
- [Ohio Rev. Code § 5739.04 § 5739.04. Notification of change in county or transit authority boundaries](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.04.md)
- [Ohio Rev. Code § 5739.05 § 5739.05. Powers and duties of tax commissioner - payment by vendor on predetermined basis](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.05.md)
- [Ohio Rev. Code § 5739.06 § 5739.06. Monetary allowance granted under streamlined sales and use tax agreement](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.06.md)
- [Ohio Rev. Code § 5739.07 § 5739.07. Vendor or consumer refunds](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.07.md)
- [Ohio Rev. Code § 5739.08 § 5739.08. Municipal or township excise lodging taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.08.md)
- [Ohio Rev. Code § 5739.09 § 5739.09. Administration and allocation of lodging tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.09.md)
- [Ohio Rev. Code § 5739.10 § 5739.10. Excise tax on vendor's receipts](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.10.md)
- [Ohio Rev. Code § 5739.011 § 5739.011. Exemptions for manufacturing](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.011.md)
- [Ohio Rev. Code § 5739.11 § 5739.11. Records open to inspection - exemption certificate](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.11.md)
- [Ohio Rev. Code § 5739.012 § 5739.012. Taxation of bundled transactions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.012.md)
- [Ohio Rev. Code § 5739.12 § 5739.12. Monthly return by vendor - reconciliation return](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.04. Check the current official text before relying on it. Not legal advice.