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Tax Library
OH
Ohio Revised Code
Title 57
Chapter 5741

Chapter 5741 - Use Tax; Storage Tax

Browse Chapter 5741 - Use Tax; Storage Tax

in: Chapter 5741 - Use Tax; Storage Tax

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Section 5741.01 - Definitions Section 5741.02 - Levy of Tax - Rate - Exemptions Section 5741.03 - Use of Revenue Section 5741.04 - Collection, Reporting and Remission of Tax by Seller Section 5741.05 - Seller to Determine Jurisdiction for Which to Collect Tax Section 5741.06 - Powers and Duties of Tax Commissioner - Prepayment of Tax Section 5741.07 - Rights of Marketplace Facilitator Treated as Seller Section 5741.08 - Notification of Change in County or Transit Authority Boundaries Section 5741.10 - Refunds Section 5741.11 - Liability of Seller for Failure to Collect and Remit Tax Section 5741.12 - Return Required by Seller or User - Payment of Tax Section 5741.13 - Assessment for Failure to Make Return or Pay Tax Section 5741.14 - Procedures Relating to Assessments Section 5741.15 - Inspection of Records by Tax Commissioner Section 5741.16 - Four-year Limitation for Assessment Against Seller or Consumer - Exceptions Section 5741.17 - Registration of Sellers With Tax Commissioner Section 5741.19 - Prohibition Against Refusal to Pay Tax Section 5741.021 - Additional County Use Tax Section 5741.21 - Seller to Collect Tax - Prohibition Against Rebates Section 5741.022 - Transit Authority Levy Section 5741.22 - Failure to File Return Section 5741.023 - County Use Tax for Specific Purposes Section 5741.23 - Right of County or Transit Authority to Levy Additional Tax Not Preempted Section 5741.24 - Commissioner May Delegate Investigation Powers - Cooperation in Investigations and Prosecutions Section 5741.25 - Failure to File or Make Payment Section 5741.031 - Deposit and Use of Funds Section 5741.071 - Waiver for Facilitator Not to Be Treated as a Seller Section 5741.072 - Delivery Network Company Waiver Section 5741.99 - Penalty Section 5741.101 - Refund May Be Applied in Satisfaction of Debt Due State Section 5741.121 - Tax Payments by Electronic Funds Transfer Section 5741.122 - Returns of Taxpayers Using Electronic Funds Transfer

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