Ohio Revised Code
Title 57 | Taxation
Chapter 5741 | Use Tax; Storage Tax

Section 5741.01 | Definitions. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5741.02 | Levy of Tax - Rate - Exemptions. - Effective: September 28, 2018 Latest Legislation: House Bill 133 -...

Section 5741.021 | Additional County Use Tax. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5741.022 | Transit Authority Levy. - Effective: July 3, 2019 Latest Legislation: House Bill 62 -...

Section 5741.023 | County Use Tax for Specific Purposes. - Effective: January 1, 2006 Latest Legislation: House Bill 95 -...

Section 5741.03 | Use of Revenue. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5741.031 | Deposit and Use of Funds. - Effective: June 30, 2006 Latest Legislation: House Bill 530 -...

Section 5741.04 | Collection, Reporting and Remission of Tax by Seller. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5741.05 | Seller to Determine Jurisdiction for Which to Collect Tax. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5741.06 | Powers and Duties of Tax Commissioner - Prepayment of Tax. - Effective: February 20, 1986 Latest Legislation: House Bill 583 -...

Section 5741.07 | Rights of Marketplace Facilitator Treated as Seller. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5741.071 | Waiver for Facilitator Not to Be Treated as a Seller. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5741.08 | Notification of Change in County or Transit Authority Boundaries. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5741.10 | Refunds. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5741.101 | Refund May Be Applied in Satisfaction of Debt Due State. - Effective: March 29, 2007 Latest Legislation: House Bill 699 -...

Section 5741.11 | Liability of Seller for Failure to Collect and Remit Tax. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5741.12 | Return Required by Seller or User - Payment of Tax. - Effective: January 1, 2009 Latest Legislation: House Bill 562 -...

Section 5741.121 | Tax Payments by Electronic Funds Transfer. - Effective: January 1, 2009 Latest Legislation: House Bill 562 -...

Section 5741.122 | Returns of Taxpayers Using Electronic Funds Transfer. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 5741.13 | Assessment for Failure to Make Return or Pay Tax. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5741.14 | Procedures Relating to Assessments. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5741.15 | Inspection of Records by Tax Commissioner. - Effective: July 1, 1993 Latest Legislation: House Bill 152 -...

Section 5741.16 | Four-Year Limitation for Assessment Against Seller or Consumer - Exceptions. - Effective: January 1, 2006 Latest Legislation: House Bill 66 -...

Section 5741.17 | Registration of Sellers With Tax Commissioner. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5741.19 | Prohibition Against Refusal to Pay Tax. - Effective: February 20, 1986 Latest Legislation: House Bill 583 -...

Section 5741.21 | Seller to Collect Tax - Prohibition Against Rebates. - Effective: February 20, 1986 Latest Legislation: House Bill 583 -...

Section 5741.22 | Failure to File Return. - Effective: July 1, 1959 Latest Legislation: Senate Bill 376 -...

Section 5741.23 | Right of County or Transit Authority to Levy Additional Tax Not Preempted. - Effective: February 20, 1986 Latest Legislation: House Bill 583 -...

Section 5741.24 | Commissioner May Delegate Investigation Powers - Cooperation in Investigations and Prosecutions. - Effective: December 2, 1996 Latest Legislation: House Bill 670 -...

Section 5741.25 | Failure to File or Make Payment. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5741.99 | Penalty. - Effective: January 1, 1962 Latest Legislation: House Bill 159 -...