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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.