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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