Ohio Revised Code Chapter 5740 - Simplified Sales And Use Tax Administration Act

• Section 5740.01 - Simplified Sales And Use Tax Administration Act Definitions.
  As used in this chapter: (A) "Agreement" means the streamlined sales and use tax agreement as amended and adopted on January 27, 2001, by...
• Section 5740.02 - Simplified Sales And Use Tax Administration Act Definitions.
  (A) (1) The state of Ohio shall participate in discussions with other states regarding the development of a streamlined sales and use tax system...
• Section 5740.03 - Development Of Streamlined Sales And Use Tax System.
  Subject to section 5740.05 of the Revised Code, the tax commissioner may enter into the agreement with one or more states. In furtherance of...
• Section 5740.04 - Interstate Agreements.
  (A) No provision of the agreement, in whole or in part, invalidates or amends the law of this state. Adoption of the agreement by...
• Section 5740.05 - Effect Of Interstate Agreement On Other Laws.
  The tax commissioner shall not enter into the agreement unless the agreement requires each state to meet the requirements set forth in divisions (A)...
• Section 5740.06 - Requirements For Agreement.
  (A) The agreement binds and inures only to the benefit of this state and the other member states. No person, other than a member...
• Section 5740.07 - Effect Of Agreement.
  (A) A certified service provider is the agent of the seller with whom the certified service provider has contracted for the collection and remittance...
• Section 5740.08 - Certified Service Providers.
  (A) As used in this section: (1) "Confidential taxpayer information" means all information that is protected under Title LVII of the Revised Code or...
• Section 5740.09 - Cause Of Action Against Seller For Overcollection - Notice.
  (A) No cause of action shall accrue against a seller for over-collection of the taxes levied by section 5739.02, 5739.021, 5739.023, 5739.026, 5741.02, 5741.021,...
• Section 5740.10 - [Repealed].
  Effective Date: 2008 HB429 01-01-2010

Last modified: October 10, 2016