There is a newer version of the Ohio Revised Code
2014 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5741 - USE TAX; STORAGE TAX.
- Section 5741.01 - Protecting privacy of consumers.
- Section 5741.011 - [Repealed].
- Section 5741.02 - Levy of tax - rate - exemptions.
- Section 5741.021 - Additional county use tax.
- Section 5741.022 - Transit authority levy.
- Section 5741.023 - County use tax for specific purposes.
- Section 5741.03 - Use of revenue.
- Section 5741.031 - Deposit and use of funds.
- Section 5741.032 - Remote seller administration fund.
- Section 5741.04 - Collection, reporting and remission of tax by seller.
- Section 5741.05 - Seller to determine jurisdiction for which to collect tax.
- Section 5741.06 - Powers and duties of tax commissioner - prepayment of tax.
- Section 5741.07 - [Repealed].
- Section 5741.08 - Notification of change in county or transit authority boundaries.
- Section 5741.09 - [Repealed].
- Section 5741.091 - [Repealed].
- Section 5741.10 - Refunds.
- Section 5741.101 - Refund may be applied in satisfaction of debt due state.
- Section 5741.11 - Liability of seller for failure to collect and remit tax.
- Section 5741.12 - Return required by seller or user - payment of tax.
- Section 5741.121 - Tax payments by electronic funds transfer.
- Section 5741.122 - [Operative Until 1/1/2016] Returns of taxpayers using electronic funds transfer.
- Section 5741.122 - [Operative 1/1/2016] Returns of taxpayers using electronic funds transfer.
- Section 5741.13 - Assessment for failure to make return or pay tax.
- Section 5741.14 - Procedures relating to assessments.
- Section 5741.15 - Inspection of records by tax commissioner.
- Section 5741.16 - Four-year limitation for assessment against seller or consumer - exceptions.
- Section 5741.17 - Registration of sellers with tax commissioner.
- Section 5741.18 - [Repealed].
- Section 5741.19 - Prohibition against refusal to pay tax.
- Section 5741.20 - [Repealed].
- Section 5741.21 - Seller to collect tax - prohibition against rebates.
- Section 5741.22 - Failure to file return.
- Section 5741.23 - Right of county or transit authority to levy additional tax not preempted.
- Section 5741.24 - Commissioner may delegate investigation powers - cooperation in investigations and prosecutions.
- Section 5741.25 - Failure to file or make payment.
- Section 5741.99 - Penalty.
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