There is a newer version of the Ohio Revised Code
2012 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5739 - SALES TAX
- Section 5739.01 - Sales tax definitions.
- Section 5739.011 - Exemptions for manufacturing.
- Section 5739.012 - Taxation of bundled transactions.
- Section 5739.02 - [Effective Until 7/1/2013] Levy of sales tax - purpose - rate - exemptions.
- Section 5739.02 - [Effective 7/1/2013] Levy of sales tax - purpose - rate - exemptions.
- Section 5739.021 - Additional sales tax levied by county.
- Section 5739.022 - Repealing emergency permissive tax.
- Section 5739.023 - Transit authority tax levy.
- Section 5739.024 - Amended and Renumbered RC 5739.09.
- Section 5739.025 - Combined tax schedules.
- Section 5739.026 - County sales tax for specific purposes.
- Section 5739.027 - Tax on watercraft or outboard motor purchased by nonresident.
- Section 5739.028 - Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility.
- Section 5739.029 - Nonresident consumer motor vehicle sales tax.
- Section 5739.0210 - Retail sales tax on manufactured or mobile home.
- Section 5739.03 - Consumer to pay tax - report of tax - exemption certificates.
- Section 5739.031 - Direct payment permits.
- Section 5739.032 - Permit holder tax payments by electronic funds transfer.
- Section 5739.033 - Location of sale.
- Section 5739.034 - Telecommunications services definitions.
- Section 5739.035 - [Repealed].
- Section 5739.04 - Notification of change in county or transit authority boundaries.
- Section 5739.05 - Powers and duties of tax commissioner - payment by vendor on predetermined basis.
- Section 5739.051 - Medicaid health insuring corporation; direct payments; returns.
- Section 5739.06 - Monetary allowance granted under streamlined sales and use tax agreement.
- Section 5739.061 - Vendor compensation for complying with origin based sourcing requirements.
- Section 5739.07 - Vendor or consumer refunds.
- Section 5739.071 - Partial refund for providers of electronic information services.
- Section 5739.072 - Refund may be applied in satisfaction of debt due state.
- Section 5739.08 - Municipal or township excise lodging taxes.
- Section 5739.09 - Administration and allocation of lodging tax.
- Section 5739.10 - Excise tax on vendor's receipts.
- Section 5739.101 - Declaration of resort area.
- Section 5739.102 - Remitting tax - resort area excise tax fund.
- Section 5739.103 - Registration with tax commissioner.
- Section 5739.104 - Refunds.
- Section 5739.105 - Other taxes not to preclude resort area tax.
- Section 5739.106, 5739.107 - [Repealed].
- Section 5739.11 - Records open to inspection - exemption certificate.
- Section 5739.12 - Monthly return by vendor - reconciliation return.
- Section 5739.121 - Bad debt deduction.
- Section 5739.122 - Vendor tax payments by electronic funds transfer.
- Section 5739.123 - [Repealed].
- Section 5739.124 - Returns of taxpayers using electronic funds transfer.
- Section 5739.13 - Liability of vendor and consumer - assessment - petition for reassessment - penalties - appeal - judgment - execution.
- Section 5739.131 - Service of process or notice to nonresident.
- Section 5739.132 - Interest on unpaid tax or refund.
- Section 5739.133 - Penalties for failure to remit - preassessment interest.
- Section 5739.14 - Sale of entire business - successor liable for taxes and penalties due.
- Section 5739.15 - Jeopardy assessment.
- Section 5739.16 - Four-year limitation for assessments - exceptions.
- Section 5739.161 - [Repealed].
- Section 5739.17 - Vendor's license.
- Section 5739.18 - List of licensed vendors - duties of county auditor.
- Section 5739.19 - Revocation of license.
- Section 5739.20 - [Repealed].
- Section 5739.21 - Crediting of funds.
- Section 5739.211 - Use and allocation of county sales tax funds.
- Section 5739.212 - Refund for modifications or adjustments to cash registers caused by tax increase.
- Section 5739.213 - [Repealed].
- Section 5739.22, 5739.23 - [Repealed].
- Section 5739.24 - [Repealed].
- Section 5739.25 - [Repealed].
- Section 5739.26 - Tax paid by consumer - prohibition against false certificates.
- Section 5739.27, 5739.28 - [Repealed].
- Section 5739.29 - Vendor to collect tax - prohibition against rebate.
- Section 5739.30 - Return or report must be filed - prohibitions - actions by tax commissioner.
- Section 5739.31 - Vendor or transient vendor's license - prohibitions upon license suspension.
- Section 5739.32 - Withholding tax funds to insure compliance by local officials.
- Section 5739.33 - Personal liability for tax.
- Section 5739.34 - No preememption.
- Section 5739.35 - Delegation of investigative powers.
- Section 5739.36 - Report of tax revenue by industry classification.
- Section 5739.99 - Penalty.
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