Ohio Revised Code Chapter 5739 - Sales Tax

• Section 5739.01 - Sales Tax Definitions.
  As used in this chapter: (A) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies,...
• Section 5739.011 - Exemptions For Manufacturing.
  (A) As used in this section: (1) "Manufacturer" means a person who is engaged in manufacturing, processing, assembling, or refining a product for sale...
• Section 5739.012 - Taxation Of Bundled Transactions.
  (A) As used in this section: (1) "Bundled transaction" means the retail sale of two or more products, except real property and services to...
• Section 5739.02 - Levy Of Sales Tax - Purpose - Rate - Exemptions.
  For the purpose of providing revenue with which to meet the needs of the state, for the use of the general revenue fund of...
• Section 5739.021 - Additional Sales Tax Levied By County.
  (A) For the purpose of providing additional general revenues for the county or supporting criminal and administrative justice services in the county, or both,...
• Section 5739.022 - Repealing Emergency Permissive Tax.
  (A) The question of repeal of either a county permissive tax or an increase in the rate of a county permissive tax that was...
• Section 5739.023 - Transit Authority Tax Levy.
  (A) (1) For the purpose of providing additional general revenues for a transit authority and paying the expenses of administering such levy, any transit...
• Section 5739.024 - Amended And Renumbered Rc 5739.09.
  Effective Date: 06-21-2002
• Section 5739.025 - Combined Tax Schedules.
  As used in this section, "local tax" means a tax imposed pursuant to section 5739.021, 5739.023, 5739.026, 5741.021, 5741.022, or 5741.023 of the Revised...
• Section 5739.026 - County Sales Tax For Specific Purposes.
  (A) A board of county commissioners may levy a tax of one-fourth or one-half of one per cent on every retail sale in the...
• Section 5739.027 - Tax On Watercraft Or Outboard Motor Purchased By Nonresident.
  (A) Notwithstanding sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code, the tax due on the sale to a...
• Section 5739.028 - Reducing Tax For Transit Purposes - Increasing Tax For Constructing Or Renovating Sports Facility.
  As used in this section "sports facility" and "constructing" have the same meanings as in division (A)(8) of section 5739.026 of the Revised Code....
• Section 5739.029 - Nonresident Consumer Motor Vehicle Sales Tax.
  (A) Notwithstanding sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code, and except as otherwise provided in division (B)...
• Section 5739.0210 - Retail Sales Tax On Manufactured Or Mobile Home.
  (A) As used in this section and section 5739.02 of the Revised Code: (1) "Manufactured home" has the same meaning as in division (C)(4)...
• Section 5739.03 - Consumer To Pay Tax - Report Of Tax - Exemption Certificates.
  (A) Except as provided in section 5739.05or section 5739.051 of the Revised Code, the tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023,...
• Section 5739.031 - Direct Payment Permits.
  (A) Upon application, the tax commissioner may issue a direct payment permit that authorizes a consumer to pay the sales tax levied by or...
• Section 5739.032 - Permit Holder Tax Payments By Electronic Funds Transfer.
  (A) If the total amount of tax required to be paid by a permit holder under section 5739.031 of the Revised Code for any...
• Section 5739.033 - Location Of Sale.
  (A) The amount of tax due pursuant to sections 5739.02, 5739.021, 5739.023, and 5739.026 of the Revised Code is the sum of the taxes...
• Section 5739.034 - Telecommunications Services Definitions.
  (A) As used in this section: (1) "Air-to-ground radiotelephone service" means a radio service, as defined in 47 C.F.R. 22.99, in which common carriers...
• Section 5739.035 - [Repealed].
  Effective Date: 2008 HB429 01-01-2010
• Section 5739.04 - Notification Of Change In County Or Transit Authority Boundaries.
  If modification of a county's jurisdictional boundaries or a transit authority's territory results in a change in the tax rate levied under section 5739.021,...
• Section 5739.05 - Powers And Duties Of Tax Commissioner - Payment By Vendor On Predetermined Basis.
  (A) The tax commissioner shall enforce and administer sections 5739.01 to 5739.31 of the Revised Code, which are hereby declared to be sections which...
• Section 5739.051 - Medicaid Health Insuring Corporation; Direct Payments; Returns.
  (A) The tax commissioner shall issue a direct payment permit to a medicaid health insuring corporation that authorizes the medicaid health insuring corporation to...
• Section 5739.06 - Monetary Allowance Granted Under Streamlined Sales And Use Tax Agreement.
  (A) As used in this section, "certified automated system" has the same meaning as in section 5740.01 of the Revised Code. (B) If the...
• Section 5739.061 - Vendor Compensation For Complying With Origin Based Sourcing Requirements.
  (A) As used in this section, "origin-based sourcing requirements" means the manner in which intrastate sales are to be sourced under division (B)(1) of...
• Section 5739.07 - Vendor Or Consumer Refunds.
  (A) When, pursuant to this chapter, a vendor has paid taxes to the treasurer of state or the treasurer of state's agent, or to...
• Section 5739.071 - Partial Refund For Providers Of Electronic Information Services.
  (A) The tax commissioner shall refund to a provider of electronic information services twenty-five per cent of the tax it pays pursuant to this...
• Section 5739.072 - Refund May Be Applied In Satisfaction Of Debt Due State.
  In the event any person who is entitled to a refund under this chapter is indebted to the state for any tax or fee...
• Section 5739.08 - Municipal Or Township Excise Lodging Taxes.
  The levy of an excise tax on transactions by which lodging by a hotel is or is to be furnished to transient guests pursuant...
• Section 5739.09 - Administration And Allocation Of Lodging Tax.
  (A) (1) A board of county commissioners may, by resolution adopted by a majority of the members of the board, levy an excise tax...
• Section 5739.10 - Excise Tax On Vendor's Receipts.
  (A) In addition to the tax levied by section 5739.02 of the Revised Code and any tax levied pursuant to section 5739.021, 5739.023, or...
• Section 5739.101 - Declaration Of Resort Area.
  (A) The legislative authority of a municipal corporation, by ordinance or resolution, or of a township, by resolution, may declare the municipal corporation or...
• Section 5739.102 - Remitting Tax - Resort Area Excise Tax Fund.
  A person who is liable for a tax levied under section 5739.101 of the Revised Code shall file a return with the tax commissioner...
• Section 5739.103 - Registration With Tax Commissioner.
  No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) or (C) of section 5739.101 of the...
• Section 5739.104 - Refunds.
  The tax commissioner shall refund to a person subject to a tax under section 5739.101 of the Revised Code the amount of taxes paid...
• Section 5739.105 - Other Taxes Not To Preclude Resort Area Tax.
  The levying of an excise, income, or property tax by the state or any of its political subdivisions does not prevent a municipal corporation...
• Section 5739.106, 5739.107 - [Repealed].
  Effective Date: 06-30-1993
• Section 5739.11 - Records Open To Inspection - Exemption Certificate.
  As used in this section, "food service operator" means a vendor who conducts a food service operation under Chapter 3717. of the Revised Code....
• Section 5739.12 - Monthly Return By Vendor - Reconciliation Return.
  (A) (1) Each person who has or is required to have a vendor's license, on or before the twenty-third day of each month, shall...
• Section 5739.121 - Bad Debt Deduction.
  (A) As used in this section, "bad debt" means any debt that has become worthless or uncollectible in the time period between a vendor's...
• Section 5739.122 - Vendor Tax Payments By Electronic Funds Transfer.
  (A) If the total amount of tax required to be paid by a vendor under section 5739.12 of the Revised Code for any calendar...
• Section 5739.123 - [Repealed].
  Effective Date: 2008 HB429 01-01-2010
• Section 5739.124 - Returns Of Taxpayers Using Electronic Funds Transfer.
  (A) If required by the tax commissioner, a permit holder required to make payments under section 5739.032 of the Revised Code shall file all...
• Section 5739.13 - Liability Of Vendor And Consumer - Assessment - Petition For Reassessment - Penalties - Appeal - Judgment - Execution.
  (A) If any vendor collects the tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code, and fails...
• Section 5739.131 - Service Of Process Or Notice To Nonresident.
  Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents of engaging in the business of...
• Section 5739.132 - Interest On Unpaid Tax Or Refund.
  (A) If a tax payment originally due under this chapter or Chapter 5741. of the Revised Code on or after January 1, 1998, is...
• Section 5739.133 - Penalties For Failure To Remit - Preassessment Interest.
  (A) A penalty may be added to every amount assessed under section 5739.13 or 5739.15 of the Revised Code as follows: (1) In the...
• Section 5739.14 - Sale Of Entire Business - Successor Liable For Taxes And Penalties Due.
  If any person liable for the taxes levied by or pursuant to sections 5739.01 to 5739.31, inclusive, of the Revised Code, sells his business...
• Section 5739.15 - Jeopardy Assessment.
  (A) If the tax commissioner finds that a vendor, consumer, or officer, employee, or trustee of a corporation or business trust who is liable...
• Section 5739.16 - Four-year Limitation For Assessments - Exceptions.
  (A) Except as otherwise provided in this section, no assessment shall be made or issued against a vendor or consumer for any tax imposed...
• Section 5739.161 - [Repealed].
  Effective Date: 09-29-2000
• Section 5739.17 - Vendor's License.
  (A) No person shall engage in making retail sales subject to a tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026...
• Section 5739.18 - List Of Licensed Vendors - Duties Of County Auditor.
  On the first business day of each week, each county auditor shall make in duplicate a list showing the names of all vendors licensed...
• Section 5739.19 - Revocation Of License.
  The tax commissioner may revoke any retail vendor's license upon ascertaining that the vendor has no need for the license because the vendor is...
• Section 5739.20 - [Repealed].
  Effective Date: 12-20-1971
• Section 5739.21 - Crediting Of Funds.
  (A) One hundred per cent of all money deposited into the state treasury under sections 5739.01 to 5739.31 of the Revised Code that is...
• Section 5739.211 - Use And Allocation Of County Sales Tax Funds.
  (A) The moneys received by a county levying an additional sales tax pursuant to section 5739.021 of the Revised Code shall be deposited in...
• Section 5739.212 - [Repealed].
  Repealed by 131st General Assembly File No. TBD, HB 64, §105.01, eff. 9/29/2015. Amended by 130th General Assembly File No. 25, HB 59, §101.01,...
• Section 5739.213 - Payments From Tourism Development District.
  (A) As used in this section: (1) "Tourism development district" means a tourism development district designated by a township or municipal corporation under section...
• Section 5739.22, 5739.23 - [Repealed].
  Effective Date: 12-20-1971
• Section 5739.24 - [Repealed].
  Effective Date: 2008 HB429 05-01-2009
• Section 5739.25 - [Repealed].
  Effective Date: 12-20-1971
• Section 5739.26 - Tax Paid By Consumer - Prohibition Against False Certificates.
  No consumer shall refuse to pay the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or...
• Section 5739.27, 5739.28 - [Repealed].
  Effective Date: 01-01-1962
• Section 5739.29 - Vendor To Collect Tax - Prohibition Against Rebate.
  No vendor shall fail to collect the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or...
• Section 5739.30 - Return Or Report Must Be Filed - Prohibitions - Actions By Tax Commissioner.
  (A) No person, including any officer, employee, or trustee of a corporation or business trust, shall fail to file any return or report required...
• Section 5739.31 - Vendor Or Transient Vendor's License - Prohibitions Upon License Suspension.
  (A) (1) No person shall engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business...
• Section 5739.32 - Withholding Tax Funds To Insure Compliance By Local Officials.
  If any public official fails to maintain the records required by sections 5739.01 to 5739.31, of the Revised Code, or by the regulations issued...
• Section 5739.33 - Personal Liability For Tax.
  If any corporation, limited liability company, or business trust required to file returns and to remit tax due to the state under this chapter,...
• Section 5739.34 - No Preememption.
  The levy of any excise, income, or property tax by the state or any political subdivision thereof shall not be construed as preempting the...
• Section 5739.35 - Delegation Of Investigative Powers.
  For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of...
• Section 5739.36 - Report Of Tax Revenue By Industry Classification.
  (A) For the purpose of tracking the growth and overall economic impact of the travel and tourism industry in this state, the tax commissioner...
• Section 5739.99 - Penalty.
  (A) Whoever violates section 5739.26 or 5739.29 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars...

Last modified: October 10, 2016