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2006 Ohio Revised Code - 5740. Simplified Sales and Use Tax Administration Act.
- 5740.01. Definitions.
- 5740.02. State participation in developing streamlined sales and use tax system.
- 5740.03. Agreement among states; standards, rules.
- 5740.04. Effect on other laws; implementation; description of agreement.
- 5740.05. Requirements for entering into agreement.
- 5740.06. Effect of agreement on rights of persons and on other laws.
- 5740.07. Liability of seller and certified service provider; audits and system checks.
- 5740.08. Protection of consumer information.
- 5740.09. Seller's liability for over-collection of sales or use taxes.
- 5740.10. [Repealed]
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