Chapter 5739: SALES TAX
- 5739.01 Sales tax definitions.
- 5739.011 Exemptions for manufacturing.
- 5739.012 Taxation of bundled transactions.
- 5739.02 [Effective Until 9/13/2010] Levy of sales tax - purpose - rate - exemptions.
- 5739.021 Additional sales tax levied by county.
- 5739.022 Repealing emergency permissive tax.
- 5739.023 Transit authority tax levy.
- 5739.024 Amended and Renumbered RC 5739.09.
- 5739.025 Combined tax schedules.
- 5739.026 County sales tax for specific purposes.
- 5739.027 Tax on watercraft or outboard motor purchased by nonresident.
- 5739.028 Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility.
- 5739.029 Nonresident consumer motor vehicle sales tax.
- 5739.0210 Retail sales tax on manufactured or mobile home.
- 5739.03 Consumer to pay tax - report of tax - exemption certificates.
- 5739.031 Direct payment permits.
- 5739.032 Permit holder tax payments by electronic funds transfer.
- 5739.033 Location of sale.
- 5739.034 Telecommunications services definitions.
- 5739.035 [Repealed].
- 5739.04 Notification of change in county or transit authority boundaries.
- 5739.05 Powers and duties of tax commissioner - payment by vendor on predetermined basis.
- 5739.051 Medicaid health insuring corporation; direct payments; returns.
- 5739.06 Monetary allowance granted under streamlined sales and use tax agreement.
- 5739.061 Vendor compensation for complying with origin based sourcing requirements.
- 5739.07 Vendor or consumer refunds.
- 5739.071 Partial refund for providers of electronic information services.
- 5739.072 Refund may be applied in satisfaction of debt due state.
- 5739.08 Municipal or township excise lodging taxes.
- 5739.09 Administration and allocation of lodging tax.
- 5739.10 Excise tax on vendor's receipts.
- 5739.101 Declaration of resort area.
- 5739.102 Remitting tax - resort area excise tax fund.
- 5739.103 Registration with tax commissioner.
- 5739.104 Refunds.
- 5739.105 Other taxes not to preclude resort area tax.
- 5739.106, 5739.107 [Repealed].
- 5739.11 Records open to inspection - exemption certificate.
- 5739.12 Monthly return by vendor - reconciliation return.
- 5739.121 Bad debt deduction.
- 5739.122 Vendor tax payments by electronic funds transfer.
- 5739.123 [Repealed].
- 5739.124 Returns of taxpayers using electronic funds transfer.
- 5739.13 Liability of vendor and consumer - assessment - petition for reassessment - penalties - appeal - judgment - execution.
- 5739.131 Service of process or notice to nonresident.
- 5739.132 Interest on unpaid tax or refund.
- 5739.133 Penalties for failure to remit - preassessment interest.
- 5739.14 Sale of entire business - successor liable for taxes and penalties due.
- 5739.15 Jeopardy assessment.
- 5739.16 Four-year limitation for assessments - exceptions.
- 5739.161 [Repealed].
- 5739.17 Vendor's license.
- 5739.18 List of licensed vendors - duties of county auditor.
- 5739.19 Revocation of license.
- 5739.20 [Repealed].
- 5739.21 Crediting of funds.
- 5739.211 Use and allocation of county sales tax funds.
- 5739.212 Refund for modifications or adjustments to cash registers caused by tax increase.
- 5739.213 [Repealed].
- 5739.22, 5739.23 [Repealed].
- 5739.24 [Repealed].
- 5739.25 [Repealed].
- 5739.26 Tax paid by consumer - prohibition against false certificates.
- 5739.27, 5739.28 [Repealed].
- 5739.29 Vendor to collect tax - prohibition against rebate.
- 5739.30 Return or report must be filed - prohibitions - actions by tax commissioner.
- 5739.31 Vendor or transient vendor's license - prohibitions upon license suspension.
- 5739.32 Withholding tax funds to insure compliance by local officials.
- 5739.33 Personal liability for tax.
- 5739.34 No preememption.
- 5739.35 Delegation of investigative powers.
- 5739.36 Report of tax revenue by industry classification.
- 5739.99 Penalty.