State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57395739.01 Sales tax definitions.
5739.011 Exemptions for manufacturing.
5739.012 Taxation of bundled transactions.
5739.02 [Effective Until 9/13/2010] Levy of sales tax - purpose - rate - exemptions.
5739.021 Additional sales tax levied by county.
5739.022 Repealing emergency permissive tax.
5739.023 Transit authority tax levy.
5739.024 Amended and Renumbered RC 5739.09.
5739.025 Combined tax schedules.
5739.026 County sales tax for specific purposes.
5739.027 Tax on watercraft or outboard motor purchased by nonresident.
5739.028 Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility.
5739.029 Nonresident consumer motor vehicle sales tax.
5739.0210 Retail sales tax on manufactured or mobile home.
5739.03 Consumer to pay tax - report of tax - exemption certificates.
5739.031 Direct payment permits.
5739.032 Permit holder tax payments by electronic funds transfer.
5739.033 Location of sale.
5739.034 Telecommunications services definitions.
5739.035 [Repealed].
5739.04 Notification of change in county or transit authority boundaries.
5739.05 Powers and duties of tax commissioner - payment by vendor on predetermined basis.
5739.051 Medicaid health insuring corporation; direct payments; returns.
5739.06 Monetary allowance granted under streamlined sales and use tax agreement.
5739.061 Vendor compensation for complying with origin based sourcing requirements.
5739.07 Vendor or consumer refunds.
5739.071 Partial refund for providers of electronic information services.
5739.072 Refund may be applied in satisfaction of debt due state.
5739.08 Municipal or township excise lodging taxes.
5739.09 Administration and allocation of lodging tax.
5739.10 Excise tax on vendor's receipts.
5739.101 Declaration of resort area.
5739.102 Remitting tax - resort area excise tax fund.
5739.103 Registration with tax commissioner.
5739.104 Refunds.
5739.105 Other taxes not to preclude resort area tax.
5739.106, 5739.107 [Repealed].
5739.11 Records open to inspection - exemption certificate.
5739.12 Monthly return by vendor - reconciliation return.
5739.121 Bad debt deduction.
5739.122 Vendor tax payments by electronic funds transfer.
5739.123 [Repealed].
5739.124 Returns of taxpayers using electronic funds transfer.
5739.13 Liability of vendor and consumer - assessment - petition for reassessment - penalties - appeal - judgment - execution.
5739.131 Service of process or notice to nonresident.
5739.132 Interest on unpaid tax or refund.
5739.133 Penalties for failure to remit - preassessment interest.
5739.14 Sale of entire business - successor liable for taxes and penalties due.
5739.15 Jeopardy assessment.
5739.16 Four-year limitation for assessments - exceptions.
5739.161 [Repealed].
5739.17 Vendor's license.
5739.18 List of licensed vendors - duties of county auditor.
5739.19 Revocation of license.
5739.20 [Repealed].
5739.21 Crediting of funds.
5739.211 Use and allocation of county sales tax funds.
5739.212 Refund for modifications or adjustments to cash registers caused by tax increase.
5739.213 [Repealed].
5739.22, 5739.23 [Repealed].
5739.24 [Repealed].
5739.25 [Repealed].
5739.26 Tax paid by consumer - prohibition against false certificates.
5739.27, 5739.28 [Repealed].
5739.29 Vendor to collect tax - prohibition against rebate.
5739.30 Return or report must be filed - prohibitions - actions by tax commissioner.
5739.31 Vendor or transient vendor's license - prohibitions upon license suspension.
5739.32 Withholding tax funds to insure compliance by local officials.
5739.33 Personal liability for tax.
5739.34 No preememption.
5739.35 Delegation of investigative powers.
5739.36 Report of tax revenue by industry classification.
5739.99 Penalty.
