Ohio Chapter 5739 — Sales Tax
66 sections hosted, reproduced from the official public-domain source.
- Ohio Rev. Code Ann. § 5739.01— Sales tax definitions
- Ohio Rev. Code Ann. § 5739.02— Levy of sales tax - purpose - rate - exemptions
- Ohio Rev. Code Ann. § 5739.03— Consumer to pay tax - report of tax - exemption certificates
- Ohio Rev. Code Ann. § 5739.04— Notification of change in county or transit authority boundaries
- Ohio Rev. Code Ann. § 5739.05— Powers and duties of tax commissioner - payment by vendor on predetermined basis
- Ohio Rev. Code Ann. § 5739.06— Monetary allowance granted under streamlined sales and use tax agreement
- Ohio Rev. Code Ann. § 5739.07— Vendor or consumer refunds
- Ohio Rev. Code Ann. § 5739.08— Municipal or township excise lodging taxes
- Ohio Rev. Code Ann. § 5739.09— Administration and allocation of lodging tax
- Ohio Rev. Code Ann. § 5739.10— Excise tax on vendor's receipts
- Ohio Rev. Code Ann. § 5739.011— Exemptions for manufacturing
- Ohio Rev. Code Ann. § 5739.11— Records open to inspection - exemption certificate
- Ohio Rev. Code Ann. § 5739.012— Taxation of bundled transactions
- Ohio Rev. Code Ann. § 5739.12— Monthly return by vendor - reconciliation return
- Ohio Rev. Code Ann. § 5739.13— Liability of vendor and consumer - assessment - petition for reassessment - penalties - appeal - judgment - execution
- Ohio Rev. Code Ann. § 5739.14— Sale of entire business - successor liable for taxes and penalties due
- Ohio Rev. Code Ann. § 5739.15— Jeopardy assessment
- Ohio Rev. Code Ann. § 5739.16— Four-year limitation for assessments - exceptions
- Ohio Rev. Code Ann. § 5739.17— Vendor's license
- Ohio Rev. Code Ann. § 5739.18— System for issuing vendor's licenses
- Ohio Rev. Code Ann. § 5739.19— Revocation of license
- Ohio Rev. Code Ann. § 5739.021— Additional sales tax levied by county
- Ohio Rev. Code Ann. § 5739.21— Crediting of funds
- Ohio Rev. Code Ann. § 5739.022— Repealing emergency permissive tax
- Ohio Rev. Code Ann. § 5739.023— Transit authority tax levy
- Ohio Rev. Code Ann. § 5739.025— Computation; audits; sale of a fractional ownership program aircraft
- Ohio Rev. Code Ann. § 5739.026— County sales tax for specific purposes
- Ohio Rev. Code Ann. § 5739.26— Tax paid by consumer - prohibition against false certificates
- Ohio Rev. Code Ann. § 5739.027— Tax on watercraft or outboard motor purchased by nonresident
- Ohio Rev. Code Ann. § 5739.028— Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility
- Ohio Rev. Code Ann. § 5739.029— Nonresident consumer motor vehicle sales tax
- Ohio Rev. Code Ann. § 5739.29— Vendor to collect tax - prohibition against rebate
- Ohio Rev. Code Ann. § 5739.30— Return or report must be filed - prohibitions - actions by tax commissioner
- Ohio Rev. Code Ann. § 5739.031— Direct payment permits
- Ohio Rev. Code Ann. § 5739.31— Vendor or transient vendor's license - prohibitions upon license suspension
- Ohio Rev. Code Ann. § 5739.032— Permit holder tax payments by electronic funds transfer
- Ohio Rev. Code Ann. § 5739.32— Withholding tax funds to insure compliance by local officials
- Ohio Rev. Code Ann. § 5739.033— Location of sale
- Ohio Rev. Code Ann. § 5739.33— Personal liability for tax
- Ohio Rev. Code Ann. § 5739.034— Telecommunications services definitions
- Ohio Rev. Code Ann. § 5739.34— No preememption
- Ohio Rev. Code Ann. § 5739.35— Delegation of investigative powers
- Ohio Rev. Code Ann. § 5739.36— Report of tax revenue by industry classification
- Ohio Rev. Code Ann. § 5739.41— Sales tax holiday designation
- Ohio Rev. Code Ann. § 5739.051— Medicaid health insuring corporation; direct payments; returns
- Ohio Rev. Code Ann. § 5739.061— Vendor compensation for complying with origin based sourcing requirements
- Ohio Rev. Code Ann. § 5739.072— Refund may be applied in satisfaction of debt due state
- Ohio Rev. Code Ann. § 5739.081— Tax return information provided to convention and visitors' bureau
- Ohio Rev. Code Ann. § 5739.091— Expansion of definition of hotel
- Ohio Rev. Code Ann. § 5739.092— Use of funds distributed to convention and visitors' bureau
- Ohio Rev. Code Ann. § 5739.093— Exemption and diversion of revenue for headquarters hotel
- Ohio Rev. Code Ann. § 5739.094— Liens for unpaid lodging taxes
- Ohio Rev. Code Ann. § 5739.99— Penalty
- Ohio Rev. Code Ann. § 5739.101— Declaration of resort area
- Ohio Rev. Code Ann. § 5739.102— Remitting tax - resort area excise tax fund
- Ohio Rev. Code Ann. § 5739.103— Registration with tax commissioner
- Ohio Rev. Code Ann. § 5739.104— Refunds
- Ohio Rev. Code Ann. § 5739.121— Bad debt deduction
- Ohio Rev. Code Ann. § 5739.122— Vendor tax payments by electronic funds transfer
- Ohio Rev. Code Ann. § 5739.124— Returns of taxpayers using electronic funds transfer
- Ohio Rev. Code Ann. § 5739.131— Service of process or notice to nonresident
- Ohio Rev. Code Ann. § 5739.132— Interest on unpaid tax, fee, or charge; interest on refund
- Ohio Rev. Code Ann. § 5739.133— Penalties for failure to remit - preassessment interest
- Ohio Rev. Code Ann. § 5739.0210— Retail sales tax on manufactured or mobile home
- Ohio Rev. Code Ann. § 5739.211— Use and allocation of county sales tax funds
- Ohio Rev. Code Ann. § 5739.213— Payments from tourism development district