Ohio 5741. Use Tax; Storage Tax.
- 5741.01. Definitions.
- · · · [5741.01.1] 5741.011.[Repealed]
- 5741.02. Levy of tax; rate; exemptions.
- · · · [5741.02.1] 5741.021.County levy of tax; purpose; rate; hearings.
- · · · [5741.02.2] 5741.022.Transit authority, additional general revenue.
- · · · [5741.02.3] 5741.023.Additional county use tax for certain purposes.
- · · · [5741.02.4] 5741.024.
- 5741.03. Use of revenue.
- · · · [5741.03.1] 5741.031.Disposition of county or transit authority tax proceeds.
- 5741.04. Collection, remission, and reporting of tax by seller.
- 5741.05. Seller to determine jurisdiction for which to collect tax.
- 5741.06. Powers and duties of tax commissioner.
- 5741.07. [Repealed]
- 5741.08. Notice to seller or service provider of change in county or transit authority boundaries.
- 5741.09. [Repealed]
- · · · [5741.09.1] 5741.091.[Repealed]
- 5741.10. Refunds.
- · · · [5741.10.1] 5741.101.Refund may be applied in satisfaction of debt due state.
- 5741.11. Liability of seller for failure to collect and remit tax.
- 5741.12. Return required by seller or user; payment of tax.
- · · · [5741.12.1] 5741.121.Tax payments by electronic funds transfer.
- 5741.13. Assessment for failure to make return or pay tax.
- 5741.14. Procedures relating to assessments.
- 5741.15. Inspection of records by tax commissioner.
- 5741.16. Four-year limitation for assessment; exceptions.
- 5741.17. Registration of sellers with tax commissioner.
- 5741.18. [Repealed]
- 5741.19. Prohibition against refusal to pay tax.
- 5741.20. [Repealed]
- 5741.21. Seller to collect tax; rebates prohibited.
- 5741.22. Filing of returns.
- 5741.23. Right of county to levy tax not preempted.
- 5741.24. Commissioner may delegate investigation powers; cooperation in prosecutions.
- 5741.25. Liability of responsible person where corporation, limited liability company, or business trust fails to file return or pay tax.
- 5741.99. Penalties.