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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5740: SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
5740.03 Development of streamlined sales and use tax system.
Universal Citation:
OH Rev Code § 5740.03
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Subject to section 5740.05 of the Revised Code, the tax commissioner may enter into the agreement with one or more states. In furtherance of the agreement, the commissioner may act jointly with other member states to establish standards for certification of service providers and automated systems, establish performance standards for multi-state sellers, and procure goods and services. The commissioner may take other actions reasonably required to implement this chapter, including adopting rules.
Effective Date: 09-04-2002
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