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Ohio Revised Code

Chapter 5741

Use Tax; Storage Tax

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