| Sales Tax

  1. Law
  2. Ohio Revised Code
  3. | Taxation
  4. | Sales Tax

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Section
5739.01

| Sales Tax Definitions.

Section
5739.02

| Levy of Sales Tax - Purpose - Rate - Exemptions.

Section
5739.03

| Consumer to Pay Tax - Report of Tax - Exemption Certificates.

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
5739.06

| Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement.

Section
5739.07

| Vendor or Consumer Refunds.

Section
5739.08

| Municipal or Township Excise Lodging Taxes.

Section
5739.09

| Administration and Allocation of Lodging Tax.

Section
5739.011

| Exemptions for Manufacturing.

Section
5739.012

| Taxation of Bundled Transactions.

Section
5739.021

| Additional Sales Tax Levied by County.

Section
5739.022

| Repealing Emergency Permissive Tax.

Section
5739.023

| Transit Authority Tax Levy.

Section
5739.025

| Computation; Audits; Sale of a Fractional Ownership Program Aircraft.

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
5739.031

| 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
5739.051

| Medicaid Health Insuring Corporation; Direct Payments; Returns.

Section
5739.061

| Vendor Compensation for Complying With Origin Based Sourcing Requirements.

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
5739.081

| Tax Return Information Provided to Convention and Visitors' Bureau.

Section
5739.091

| Expansion of Definition of Hotel.

Section
5739.092

| Use of Funds Distributed to Convention and Visitors' Bureau.

Section
5739.0210

| Retail Sales Tax on Manufactured or Mobile Home.

Section
5739.10

| Excise Tax on Vendor's Receipts.

Section
5739.11

| Records Open to Inspection - Exemption Certificate.

Section
5739.12

| Monthly Return by Vendor - Reconciliation Return.

Section
5739.13

| Liability of Vendor and Consumer - Assessment - Petition for Reassessment - Penalties - Appeal - Judgment - Execution.

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
5739.17

| Vendor's License.

Section
5739.18

| System for Issuing Vendor's Licenses.

Section
5739.19

| Revocation of License.

Section
5739.21

| Crediting of Funds.

Section
5739.26

| Tax Paid by Consumer - Prohibition Against False Certificates.

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.

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
5739.121

| Bad Debt Deduction.

Section
5739.122

| Vendor Tax Payments by Electronic Funds Transfer.

Section
5739.124

| Returns of Taxpayers Using Electronic Funds Transfer.

Section
5739.131

| Service of Process or Notice to Nonresident.

Section
5739.132

| Interest on Unpaid Tax, Fee, or Charge; Interest on Refund.

Section
5739.133

| Penalties for Failure to Remit - Preassessment Interest.

Section
5739.211

| Use and Allocation of County Sales Tax Funds.

Section
5739.213

| Payments From Tourism Development District.