| Use Tax; Storage Tax

  1. Law
  2. Ohio Revised Code
  3. | Taxation
  4. | Use Tax; Storage Tax

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Section
5741.01

| Definitions.

Section
5741.02

| Levy of Tax - Rate - Exemptions.

Section
5741.03

| Use of Revenue.

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

| Rights of Marketplace Facilitator Treated as Seller.

Section
5741.08

| Notification of Change in County or Transit Authority Boundaries.

Section
5741.021

| Additional County Use Tax.

Section
5741.022

| Transit Authority Levy.

Section
5741.023

| County Use Tax for Specific Purposes.

Section
5741.031

| Deposit and Use of Funds.

Section
5741.032

| Remote Seller Administration Fund.

Section
5741.071

| Waiver for Facilitator Not to Be Treated as a Seller.

Section
5741.10

| Refunds.

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
5741.13

| 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
5741.19

| Prohibition Against Refusal to Pay Tax.

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.

Section
5741.101

| Refund May Be Applied in Satisfaction of Debt Due State.

Section
5741.121

| Tax Payments by Electronic Funds Transfer.

Section
5741.122

| Returns of Taxpayers Using Electronic Funds Transfer.