# Ohio Rev. Code § 5739.10: Excise tax on vendor's receipts

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.10

## Section

- **Citation:** Ohio Rev. Code § 5739.10
- **Heading:** Excise tax on vendor's receipts
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 57 / Chapter 5739 / § 5739.10

## Text

June 30, 2013 House Bill 59 - 130th General Assembly (A) In addition to the tax levied by section 5739.02 of the Revised Code and any tax levied pursuant to section 5739.021 , 5739.023 , or 5739.026 of the Revised Code, and to secure the same objectives specified in those sections, there is hereby levied upon the privilege of engaging in the business of making retail sales, an excise tax equal to the tax levied by section 5739.02 of the Revised Code, or, in the case of retail sales subject to a tax levied pursuant to section 5739.021 , 5739.023 , or 5739.026 of the Revised Code, a percentage equal to the aggregate rate of such taxes and the tax levied by section 5739.02 of the Revised Code of the receipts derived from all retail sales, except those to which the excise tax imposed by section 5739.02 of the Revised Code is made inapplicable by division (B) of that section. (B) For the purpose of this section, no vendor shall be required to maintain records of sales of food for human consumption off the premises where sold, and no assessment shall be made against any vendor for sales of food for human consumption off the premises where sold, solely because the vendor has no records of, or has inadequate records of, such sales; provided that where a vendor does not have adequate records of receipts from the vendor's sales of food for human consumption on the premises where sold, the tax commissioner may refuse to accept the vendor's return and, upon the basis of test checks of the vendor's business for a representative period, and other information relating to the sales made by such vendor, determine the proportion that taxable retail sales bear to all of the vendor's retail sales. The tax imposed by this section shall be determined by deducting from the sum representing five and three-fourths per cent, as applicable under division (A) of this section, or, in the case of retail sales subject to a tax levied pursuant to section 5739.021 , 5739.023 , or 5739.026 of the Revised Code, a percentage equal to the aggregate rate of such taxes and the tax levied by section 5739.02 of the Revised Code of the receipts from such retail sales, the amount of tax paid to the state or to a clerk of a court of common pleas. The section does not affect any duty of the vendor under sections 5739.01 to 5739.19 and 5739.26 to 5739.31 of the Revised Code, nor the liability of any consumer to pay any tax imposed by or pursuant to section 5739.02 , 5739.021 , 5739.023 , or 5739.026 of the Revised Code.

## 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_S5739.10. Check the current official text before relying on it. Not legal advice.