There is a newer version of the Ohio Revised Code
2006 Ohio Revised Code - 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.
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.