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Ohio Revised Code

Chapter 5739

Sales Tax

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