Ohio Revised Code
Title 57 | Taxation
Chapter 5739 | Sales Tax

Section 5739.025 | Computation; Audits; Sale of a Fractional Ownership Program Aircraft. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5739.026 | County Sales Tax for Specific Purposes. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5739.027 | Tax on Watercraft or Outboard Motor Purchased by Nonresident. - Effective: July 8, 1992 Latest Legislation: House Bill 485 -...

Section 5739.028 | Reducing Tax for Transit Purposes - Increasing Tax for Constructing or Renovating Sports Facility. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5739.029 | Nonresident Consumer Motor Vehicle Sales Tax. - Effective: September 23, 2008 Latest Legislation: House Bill 562 -...

Section 5739.0210 | Retail Sales Tax on Manufactured or Mobile Home. - Effective: April 9, 2001 Latest Legislation: House Bill 672 -...

Section 5739.03 | Consumer to Pay Tax - Report of Tax - Exemption Certificates. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5739.031 | Direct Payment Permits. - Effective: June 2, 2005 Latest Legislation: Senate Bill 26 -...

Section 5739.032 | Permit Holder Tax Payments by Electronic Funds Transfer. - Effective: January 1, 2008 Latest Legislation: House Bill 119 -...

Section 5739.033 | Location of Sale. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5739.034 | Telecommunications Services Definitions. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5739.04 | Notification of Change in County or Transit Authority Boundaries. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5739.05 | Powers and Duties of Tax Commissioner - Payment by Vendor on Predetermined Basis. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5739.051 | Medicaid Health Insuring Corporation; Direct Payments; Returns. - Effective: July 17, 2009 Latest Legislation: House Bill 1 -...

Section 5739.06 | Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement. - Effective: July 1, 2003 Latest Legislation: Senate Bill 143 -...

Section 5739.061 | Vendor Compensation for Complying With Origin Based Sourcing Requirements. - Effective: April 18, 2008 Latest Legislation: House Bill 429 -...

Section 5739.07 | Vendor or Consumer Refunds. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5739.071 | Partial Refund for Providers of Electronic Information Services. - Effective: July 1, 1993 Latest Legislation: House Bill 152 -...

Section 5739.072 | Refund May Be Applied in Satisfaction of Debt Due State. - Effective: September 29, 1997 Latest Legislation: House Bill 215 -...

Section 5739.08 | Municipal or Township Excise Lodging Taxes. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5739.081 | Tax Return Information Provided to Convention and Visitors' Bureau. - Effective: October 29, 2018 Latest Legislation: House Bill 18 -...

Section 5739.09 | Administration and Allocation of Lodging Tax. - Effective: September 30, 2021 Latest Legislation: Senate Bill 310 (GA...

Section 5739.091 | Expansion of Definition of Hotel. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5739.092 | Use of Funds Distributed to Convention and Visitors' Bureau. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5739.10 | Excise Tax on Vendor's Receipts. - Effective: June 30, 2013 Latest Legislation: House Bill 59 -...

Section 5739.101 | Declaration of Resort Area. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5739.102 | Remitting Tax - Resort Area Excise Tax Fund. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5739.103 | Registration With Tax Commissioner. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5739.104 | Refunds. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5739.11 | Records Open to Inspection - Exemption Certificate. - Effective: October 21, 2003 Latest Legislation: Senate Bill 37 -...

Section 5739.12 | Monthly Return by Vendor - Reconciliation Return. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 5739.121 | Bad Debt Deduction. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5739.122 | Vendor Tax Payments by Electronic Funds Transfer. - Effective: January 1, 2009 Latest Legislation: House Bill 562 -...

Section 5739.124 | Returns of Taxpayers Using Electronic Funds Transfer. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 5739.13 | Liability of Vendor and Consumer - Assessment - Petition for Reassessment - Penalties - Appeal - Judgment - Execution. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5739.131 | Service of Process or Notice to Nonresident. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5739.132 | Interest on Unpaid Tax, Fee, or Charge; Interest on Refund. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5739.133 | Penalties for Failure to Remit - Preassessment Interest. - Effective: September 29, 2000 Latest Legislation: House Bill 612 -...

Section 5739.14 | Sale of Entire Business - Successor Liable for Taxes and Penalties Due. - Effective: December 12, 1967 Latest Legislation: House Bill 919 -...

Section 5739.15 | Jeopardy Assessment. - Effective: July 1, 2007 Latest Legislation: House Bill 241 -...

Section 5739.16 | Four-Year Limitation for Assessments - Exceptions. - Effective: January 1, 2006 Latest Legislation: House Bill 66 -...

Section 5739.17 | Vendor's License. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5739.18 | System for Issuing Vendor's Licenses. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5739.19 | Revocation of License. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5739.21 | Crediting of Funds. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5739.211 | Use and Allocation of County Sales Tax Funds. - Effective: June 30, 2006 Latest Legislation: House Bill 530 -...

Section 5739.213 | Payments From Tourism Development District. - Effective: March 23, 2018 Latest Legislation: Senate Bill 8 -...

Section 5739.26 | Tax Paid by Consumer - Prohibition Against False Certificates. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5739.29 | Vendor to Collect Tax - Prohibition Against Rebate. - Effective: July 1, 1959 Latest Legislation: Senate Bill 376 -...

Section 5739.30 | Return or Report Must Be Filed - Prohibitions - Actions by Tax Commissioner. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5739.31 | Vendor or Transient Vendor's License - Prohibitions Upon License Suspension. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200, Senate...

Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials. - Effective: October 11, 1976 Latest Legislation: House Bill 920 -...

Section 5739.33 | Personal Liability for Tax. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5739.34 | No Preememption. - Effective: February 20, 1986 Latest Legislation: House Bill 583 -...

Section 5739.35 | Delegation of Investigative Powers. - Effective: December 2, 1996 Latest Legislation: House Bill 670 -...

Section 5739.36 | Report of Tax Revenue by Industry Classification. - Effective: September 29, 2005 Latest Legislation: House Bill 66 -...

Section 5739.99 | Penalty. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200, Senate...

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Ohio Revised Code Title 57 | Taxation Chapter 5739 | Sales Tax

Ohio Revised Code
Title 57 | Taxation
Chapter 5739 | Sales Tax