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Tax Library
OH
Ohio Revised Code
Title 57
Chapter 5739

Chapter 5739 - Sales Tax

Browse Chapter 5739 - Sales Tax

in: Chapter 5739 - Sales Tax

Previous Chapter 5737 - Grain Handling Tax Next Chapter 5740 - Simplified Sales and Use Tax Administration Act

Section 5739.01 - Sales Tax Definitions Section 5739.02 - Levy of Sales Tax - Purpose - Rate - Exemptions Section 5739.03 - Consumer to Pay Tax - Report of Tax - Exemption Certificates Section 5739.04 - Notification of Change in County or Transit Authority Boundaries Section 5739.05 - Powers and Duties of Tax Commissioner - Payment by Vendor on Predetermined Basis Section 5739.06 - Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement Section 5739.07 - Vendor or Consumer Refunds Section 5739.08 - Municipal or Township Excise Lodging Taxes Section 5739.09 - Administration and Allocation of Lodging Tax Section 5739.10 - Excise Tax on Vendor's Receipts Section 5739.011 - Exemptions for Manufacturing Section 5739.11 - Records Open to Inspection - Exemption Certificate Section 5739.012 - Taxation of Bundled Transactions Section 5739.12 - Monthly Return by Vendor - Reconciliation Return Section 5739.13 - Liability of Vendor and Consumer - Assessment - Petition for Reassessment - Penalties - Appeal - Judgment - Execution Section 5739.14 - Sale of Entire Business - Successor Liable for Taxes and Penalties Due Section 5739.15 - Jeopardy Assessment Section 5739.16 - Four-year Limitation for Assessments - Exceptions Section 5739.17 - Vendor's License Section 5739.18 - System for Issuing Vendor's Licenses Section 5739.19 - Revocation of License Section 5739.021 - Additional Sales Tax Levied by County Section 5739.21 - Crediting of Funds Section 5739.022 - Repealing Emergency Permissive Tax Section 5739.023 - Transit Authority Tax Levy Section 5739.025 - Computation; Audits; Sale of a Fractional Ownership Program Aircraft Section 5739.026 - County Sales Tax for Specific Purposes Section 5739.26 - Tax Paid by Consumer - Prohibition Against False Certificates Section 5739.027 - Tax on Watercraft or Outboard Motor Purchased by Nonresident Section 5739.028 - Reducing Tax for Transit Purposes - Increasing Tax for Constructing or Renovating Sports Facility Section 5739.029 - Nonresident Consumer Motor Vehicle Sales Tax Section 5739.29 - Vendor to Collect Tax - Prohibition Against Rebate Section 5739.30 - Return or Report Must Be Filed - Prohibitions - Actions by Tax Commissioner Section 5739.031 - Direct Payment Permits Section 5739.31 - Vendor or Transient Vendor's License - Prohibitions Upon License Suspension Section 5739.032 - Permit Holder Tax Payments by Electronic Funds Transfer Section 5739.32 - Withholding Tax Funds to Insure Compliance by Local Officials Section 5739.033 - Location of Sale Section 5739.33 - Personal Liability for Tax Section 5739.034 - Telecommunications Services Definitions Section 5739.34 - No Preememption Section 5739.35 - Delegation of Investigative Powers Section 5739.36 - Report of Tax Revenue by Industry Classification Section 5739.41 - Sales Tax Holiday Designation Section 5739.051 - Medicaid Health Insuring Corporation; Direct Payments; Returns Section 5739.061 - Vendor Compensation for Complying With Origin Based Sourcing Requirements Section 5739.071 - [repealed Effective 1/1/2026 by H.b. 96, 136th General Assembly] Partial Refund for Providers of Electronic Information Services Section 5739.072 - Refund May Be Applied in Satisfaction of Debt Due State Section 5739.081 - Tax Return Information Provided to Convention and Visitors' Bureau Section 5739.091 - Expansion of Definition of Hotel Section 5739.092 - Use of Funds Distributed to Convention and Visitors' Bureau Section 5739.093 - Exemption and Diversion of Revenue for Headquarters Hotel Section 5739.094 - Liens for Unpaid Lodging Taxes Section 5739.99 - Penalty Section 5739.101 - Declaration of Resort Area Section 5739.102 - Remitting Tax - Resort Area Excise Tax Fund Section 5739.103 - Registration With Tax Commissioner Section 5739.104 - Refunds Section 5739.121 - Bad Debt Deduction Section 5739.122 - Vendor Tax Payments by Electronic Funds Transfer Section 5739.124 - Returns of Taxpayers Using Electronic Funds Transfer Section 5739.131 - Service of Process or Notice to Nonresident Section 5739.132 - Interest on Unpaid Tax, Fee, or Charge; Interest on Refund Section 5739.133 - Penalties for Failure to Remit - Preassessment Interest Section 5739.0210 - Retail Sales Tax on Manufactured or Mobile Home Section 5739.211 - Use and Allocation of County Sales Tax Funds Section 5739.213 - Payments From Tourism Development District

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