Registration with the central registration system provided for in section 5740.05 of the Revised Code shall not be used as a basis for establishing nexus with or in this state for any tax levied by the state or a political subdivision of the state.
Ohio Rev. Code Ann. § 5703.65
Central sales and use tax registration system not to be used for other taxes
Effective: July 1, 2003; Latest Legislation: Senate Bill 143 - 124th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.