Ohio Revised Code
Chapter 5727 | Public Utilities
Section 5727.02 | Persons Excepted.

Effective: March 27, 2020
Latest Legislation: House Bill 197 - 133rd General Assembly
As used in this chapter, "public utility," "electric company," "natural gas company," "pipe-line company," "water-works company," "water transportation company," or "heating company" does not include any of the following:
(A)(1) Except as provided in division (A)(2) of this section, any person that is engaged in some other primary business to which the supplying of electricity, heat, natural gas, water, water transportation, steam, or air to others is incidental.
(2) For tax year 2009 and each tax year thereafter, a person that is engaged in some other primary business to which the supplying of electricity to others is incidental shall be treated as an "electric company" and a "public utility" for purposes of this chapter solely to the extent required by section 5727.031 of the Revised Code.
(3) For purposes of division (A) of this section and section 5727.031 of the Revised Code:
(a) "Supplying of electricity" means generating, transmitting, or distributing electricity.
(b) A person that leases to others energy facilities with an aggregate nameplate capacity in this state of two hundred fifty kilowatts or less per lease is not supplying electricity to others.
(c) A person that owns, or leases from another person, energy facilities with an aggregate nameplate capacity in this state of two hundred fifty kilowatts or less is not supplying electricity to others, regardless of whether the owner or lessee engages in net metering as defined in section 4928.01 of the Revised Code.
(d) A political subdivision of this state that owns an energy facility is not supplying electricity to others regardless of the nameplate capacity of the facility if the primary purpose of the facility is to supply electricity for the political subdivision's own use. As used in this division, "political subdivision" means a county, township, municipal corporation, or any other body corporate and politic that is responsible for government activities in a geographic area smaller than that of the state.
(B) Any person that supplies electricity, natural gas, water, water transportation, steam, or air to its tenants, whether for a separate charge or otherwise;
(C) Any person whose primary business in this state consists of producing, refining, or marketing petroleum or its products.
(D) Any person whose primary business in this state consists of producing or gathering natural gas rather than supplying or distributing natural gas to consumers.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5727 | Public Utilities

Section 5727.01 | Public Utilities Definitions.

Section 5727.02 | Persons Excepted.

Section 5727.03 | Combined Company to File Separate Report for Each Listed Activity of Company.

Section 5727.031 | Report by Entity Incidentally Supplying Electricity.

Section 5727.04 | Public Utility or Interexchange Telecommunications Company Not Exempt.

Section 5727.05 | Exemption of Nonprofit and Municipal Corporations.

Section 5727.06 | Taxable Property of Public Utility or Interexchange Telecommunications Company - Assessment by Tax Commissioner.

Section 5727.08 | Annual Report.

Section 5727.10 | Assessment - Hearing - Correction.

Section 5727.11 | Method of Valuation.

Section 5727.111 | Assessing at Percentages of True Value.

Section 5727.12 | Valuation and Assessment of Railroad Properties.

Section 5727.14 | Apportionment of Value of Property of Interstate Railroad.

Section 5727.15 | Apportionment of Value of Taxable Property of Public Utilities.

Section 5727.23 | Preliminary or Amended Assessment - Petition for Reassessment.

Section 5727.24 | Tax on Gross Receipts of Natural Gas Company or Combined Electric and Gas Company.

Section 5727.241 | Credit Against Tax on Natural Gas or Combined Company.

Section 5727.25 | Quarterly or Annual Returns Filed With Tax Payment - Additional Charges, Penalties, and Interest.

Section 5727.26 | Assessment for Failure to File Return or Pay Amount Due - Judgment Against Company.

Section 5727.27 | Company to Keep Records - Inspection of Records.

Section 5727.28 | Refunds.

Section 5727.29 | Refundable Credit Calculation.

Section 5727.30 | Public Utilities Subject to Annual Excise Tax.

Section 5727.31 | Annual Statement of Public Utility - Reports.

Section 5727.311 | Tax Payments by Electronic Funds Transfer.

Section 5727.32 | Contents of Statement and Reports.

Section 5727.33 | Ascertaining and Determining Gross Receipts of Certain Companies.

Section 5727.331 | Tax Reduction to Be Reflected in Rates.

Section 5727.38 | Excise Tax on Gross Receipts of Certain Public Utilities.

Section 5727.42 | Collection of Excise Taxes; Refunds; Failure to Pay Taxes.

Section 5727.45 | Crediting of Taxes and Penalties to Funds.

Section 5727.47 | Notice of Assessment - Petition for Reassessment.

Section 5727.471 | Assessment for Underpayment or Overpayment of Taxes by Public Utility.

Section 5727.48 | Extension of Time.

Section 5727.49 | Monthly Report of Secretary of State - Information Provided by County Auditors.

Section 5727.50 | Valuation if No Report or Erroneous Information Reported.

Section 5727.51 | Taxes on Dissolution or Retirement Required to Be Paid.

Section 5727.53 | Action to Recover Taxes.

Section 5727.54 | Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes.

Section 5727.55 | Prohibition Against Doing Business After Cancellation of Articles or Certificate.

Section 5727.56 | Reinstatement of Public Utility - Conditions - Designation of Agent.

Section 5727.57 | Petition for Judgment for Taxes - Injunction - Procedure - Evidence.

Section 5727.58 | Quo Warranto Proceedings.

Section 5727.60 | Penalty for Failure to Make Report.

Section 5727.61 | Affidavit Denying Unlawful Political Contributions.

Section 5727.62 | Payment of Witness Fees.

Section 5727.71 | Duty of Officials of Railroads to Testify.

Section 5727.72 | Duty to Testify or Bring Books or Papers.

Section 5727.74 | Effect When Tax Charged Invalid.

Section 5727.75 | Exemption on Tangible Personal Property and Real Property of Certain Qualified Energy Projects.

Section 5727.80 | Kilowatt-Hour Tax Definitions.

Section 5727.81 | Excise Tax Levied on Electric Distribution Company.

Section 5727.811 | Excise Tax Levied on Natural Gas Distribution Company.

Section 5727.82 | Monthly Return and Payment of Tax.

Section 5727.83 | Payment by Electronic Funds Transfer.

Section 5727.84 | Crediting Money in Kilowatt-Hour Tax Receipts Fund.

Section 5727.85 | Payments From School District Property Tax Replacement Fund.

Section 5727.86 | Payments From Local Government Property Tax Replacement Fund.

Section 5727.88 | Administration of Provisions.

Section 5727.89 | Failure to File Return or Pay Tax, Interest, or Additional Charge.

Section 5727.90 | Statute of Limitations.

Section 5727.91 | Refunds.

Section 5727.92 | Keeping and Preserving Records.

Section 5727.93 | Registration.

Section 5727.94 | Tax Statement Provided to Customers.

Section 5727.95 | Prohibited Acts.

Section 5727.99 | Penalty.