Chapter
Use Tax; Storage Tax
- Ohio Rev. Code Ann. § 5741.01— Definitions
- Ohio Rev. Code Ann. § 5741.02— Levy of tax - rate - exemptions
- Ohio Rev. Code Ann. § 5741.03— Use of revenue
- Ohio Rev. Code Ann. § 5741.04— Collection, reporting and remission of tax by seller
- Ohio Rev. Code Ann. § 5741.05— Seller to determine jurisdiction for which to collect tax
- Ohio Rev. Code Ann. § 5741.06— Powers and duties of tax commissioner - prepayment of tax
- Ohio Rev. Code Ann. § 5741.07— Rights of marketplace facilitator treated as seller
- Ohio Rev. Code Ann. § 5741.08— Notification of change in county or transit authority boundaries
- Ohio Rev. Code Ann. § 5741.10— Refunds
- Ohio Rev. Code Ann. § 5741.11— Liability of seller for failure to collect and remit tax
- Ohio Rev. Code Ann. § 5741.12— Return required by seller or user - payment of tax
- Ohio Rev. Code Ann. § 5741.13— Assessment for failure to make return or pay tax
- Ohio Rev. Code Ann. § 5741.14— Procedures relating to assessments
- Ohio Rev. Code Ann. § 5741.15— Inspection of records by tax commissioner
- Ohio Rev. Code Ann. § 5741.16— Four-year limitation for assessment against seller or consumer - exceptions
- Ohio Rev. Code Ann. § 5741.17— Registration of sellers with tax commissioner
- Ohio Rev. Code Ann. § 5741.19— Prohibition against refusal to pay tax
- Ohio Rev. Code Ann. § 5741.021— Additional county use tax
- Ohio Rev. Code Ann. § 5741.21— Seller to collect tax - prohibition against rebates
- Ohio Rev. Code Ann. § 5741.022— Transit authority levy
- Ohio Rev. Code Ann. § 5741.22— Failure to file return
- Ohio Rev. Code Ann. § 5741.023— County use tax for specific purposes
- Ohio Rev. Code Ann. § 5741.23— Right of county or transit authority to levy additional tax not preempted
- Ohio Rev. Code Ann. § 5741.24— Commissioner may delegate investigation powers - cooperation in investigations and prosecutions
- Ohio Rev. Code Ann. § 5741.25— Failure to file or make payment
- Ohio Rev. Code Ann. § 5741.031— Deposit and use of funds
- Ohio Rev. Code Ann. § 5741.071— Waiver for facilitator not to be treated as a seller
- Ohio Rev. Code Ann. § 5741.072— Delivery network company waiver
- Ohio Rev. Code Ann. § 5741.99— Penalty
- Ohio Rev. Code Ann. § 5741.101— Refund may be applied in satisfaction of debt due state
- Ohio Rev. Code Ann. § 5741.121— Tax payments by electronic funds transfer
- Ohio Rev. Code Ann. § 5741.122— Returns of taxpayers using electronic funds transfer