Effective: June 21, 2002
Latest Legislation: Senate Bill 143 - 124th General Assembly
Subject to section 5740.05 of the Revised Code, the tax commissioner may enter into the agreement with one or more states. In furtherance of the agreement, the commissioner may act jointly with other member states to establish standards for certification of service providers and automated systems, establish performance standards for multi-state sellers, and procure goods and services. The commissioner may take other actions reasonably required to implement this chapter, including adopting rules.
Structure Ohio Revised Code
Chapter 5740 | Simplified Sales and Use Tax Administration Act
Section 5740.01 | Simplified Sales and Use Tax Administration Act Definitions.
Section 5740.02 | Simplified Sales and Use Tax Administration Act Definitions.
Section 5740.03 | Development of Streamlined Sales and Use Tax System.
Section 5740.04 | Interstate Agreements.
Section 5740.05 | Effect of Interstate Agreement on Other Laws.
Section 5740.06 | Requirements for Agreement.
Section 5740.07 | Effect of Agreement.
Section 5740.08 | Certified Service Providers.
Section 5740.09 | Cause of Action Against Seller for Over-Collection - Notice.