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Chapter 5739: SALES TAX - Ohio Laws and Rules
Category: Aquatic Products
Chapter 5739: SALES TAX. 5739.01 Sales tax definitions. As used in this chapter: "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the state and its political subdivisions, and combinations of individuals ...
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