Ohio 5739. Sales Tax.
- 5739.01. Definitions.
- · · · [5739.01.1] 5739.011.Exemptions applicable to manufacturers.
- · · · [5739.01.2] 5739.012.Bundled transactions.
- 5739.02. Levy of sales tax; purpose; rate; exemptions.
- · · · [5739.02.1] 5739.021.Levy of additional sales tax by county; resolution; referendum; reduction.
- · · · [5739.02.2] 5739.022.Election to repeal emergency permissive tax.
- · · · [5739.02.3] 5739.023.Transit authority tax levy.
- · · · [5739.02.4] 5739.024.Renumbered.
- · · · [5739.02.5] 5739.025.Combined tax schedules including local levies.
- · · · [5739.02.6] 5739.026.Additional county sales tax for certain purposes.
- · · · [5739.02.7] 5739.027.Tax on watercraft or outboard motor purchased by nonresident.
- · · · [5739.02.8] 5739.028.Reduction of tax for transit purposes concurrently with rate increase for constructing or renovating sports facility.
- · · · [5739.02.9] 5739.029.
- · · · [5739.02.10] 5739.0210.Sales tax on manufactured or mobile home.
- 5739.03. Consumer to pay tax; collection and reporting of tax by vendor; exemption certificates.
- · · · [5739.03.1] 5739.031.Direct payment permit.
- · · · [5739.03.2] 5739.032.Permit holder tax payments by electronic funds transfer.
- · · · [5739.03.3] 5739.033.Location where sale is deemed to have occurred; exemption certificate claiming multiple points of use.
- · · · [5739.03.4] 5739.034.Amount of tax on sales of telecommunications service, information service, or mobile telecommunications service.
- · · · [5739.03.5] 5739.035.Situs of certain sales.
- 5739.04. Notice to registered vendor of change in county or transit authority boundaries.
- 5739.05. Powers and duties of tax commissioner; payment by vendor on predetermined basis.
- 5739.06. Monetary allowances resulting from streamlined sales and use tax agreement.
- 5739.07. Refunds to vendor or consumer.
- · · · [5739.07.1] 5739.071.Partial refund for providers of electronic information services.
- · · · [5739.07.2] 5739.072.Refund may be applied in satisfaction of debt due state.
- 5739.08. Additional municipal or township lodging taxes.
- 5739.09. County, municipal and township lodging taxes.
- 5739.10. Excise tax on vendor.
Resort Area Tax.
- · · · [5739.10.1] 5739.101.Eligible municipal corporation or township may declare itself a resort area for purposes of imposing a tax on sales or on transportation of passengers to or from area.
- · · · [5739.10.2] 5739.102.Liable person to file return with remittance; resort area excise tax fund; additional charge for noncompliance.
- · · · [5739.10.3] 5739.103.Duty to register with tax commissioner.
- · · · [5739.10.4] 5739.104.Refunds.
- · · · [5739.10.5] 5739.105.Other tax levies do not prevent resort area tax.
- · · · [5739.10.6, 5739.10.7] 5739.106, 5739.107 Repealed.
- 5739.11. Records; inspection; destruction.
- 5739.12. Monthly and semiannual return by vendor, payments; prompt payment discount.
- · · · [5739.12.1] 5739.121.Bad debt deduction.
- · · · [5739.12.2] 5739.122.Vendor tax payments by electronic funds transfer.
- · · · [5739.12.3] 5739.123.Temporary compensation to assist vendors in complying with destination-based sourcing requirements.
- 5739.13. Liability of vendor and consumer; assessment; petition for reassessment; penalties; appeal; judgment; execution.
- · · · [5739.13.1] 5739.131.Notice to nonresident of assessment.
- · · · [5739.13.2] 5739.132.Interest on unpaid tax or refund.
- · · · [5739.13.3] 5739.133.Penalty for failure to collect and remit tax; preassessment interest.
- 5739.14. Sale of entire business; successor liable for taxes and penalties due.
- 5739.15. Jeopardy assessment.
- 5739.16. Four-year limitation for assessments; exceptions.
- · · · [5739.16.1] 5739.161.[Repealed]
- 5739.17. Retail sales license; change of vendor's identity or location; transient and service and delivery vendors.
- 5739.18. List of licensed vendors; duties of county auditor.
- 5739.19. Revocation of license.
- 5739.20. [Repealed]
- 5739.21. Crediting of funds.
- · · · [5739.21.1] 5739.211.Disposition and use of county tax.
- · · · [5739.21.2] 5739.212.Compensation for cash register adjustments due to tax change.
- 5739.22, 5739.23 Repealed.
- · · · [5739.23.1, 5739.23.2] 5739.231, 5739.232 Repealed.
- 5739.24. Compensation of impacted counties for sales tax losses incurred under destination-based sourcing; study committee.
- 5739.25. [Repealed]
- 5739.26. Tax paid by consumer; prohibition against false certificates.
- 5739.27, 5739.28 Repealed.
- 5739.29. Vendor to collect tax; prohibition against rebate.
- 5739.30. Filing of reports; prohibitions; action by tax commissioner upon failure to file.
- 5739.31. Vendor or transient vendor's license; revocation or suspension.
- 5739.32. Funds withheld upon failure to comply with law.
- 5739.33. Personal liability of responsible person.
- 5739.34. Right of county not preempted.
- 5739.35. Commissioner may delegate investigation powers; cooperation in prosecutions.
- 5739.36. Commissioner to report on travel and tourism related tax revenue.
- 5739.99. Penalties.