Ohio Revised Code Chapter 5741 - Use Tax; Storage Tax

• Section 5741.01 - Protecting Privacy Of Consumers.
  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• Section 5741.011 - [Repealed].
  Effective Date: 06-26-2003
• Section 5741.02 - Levy Of Tax - Rate - Exemptions.
  (A) (1) For the use of the general revenue fund of the state, an excise tax is hereby levied on the storage, use, or...
• Section 5741.021 - Additional County Use Tax.
  (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 5741.022 - Transit Authority Levy.
  (A) For the purpose of providing additional general revenues for the transit authority and paying the expenses of administering such levy, any transit authority...
• Section 5741.023 - County Use Tax For Specific Purposes.
  (A) For the same purposes for which it has imposed a tax under section 5739.026 of the Revised Code, any county that levies a...
• Section 5741.03 - Use Of Revenue.
  (A) One hundred per cent of all money deposited into the state treasury under sections 5741.01 to 5741.22 of the Revised Code that is...
• Section 5741.031 - Deposit And Use Of Funds.
  (A) The funds received by a county levying an additional use tax pursuant to section 5741.021 of the Revised Code shall be deposited in...
• Section 5741.032 - Remote Seller Administration Fund.
  There is hereby created in the state treasury the remote seller administration fund for the purpose of paying the expenses incurred by the department...
• Section 5741.04 - Collection, Reporting And Remission Of Tax By Seller.
  Every seller required to register with the tax commissioner pursuant to section 5741.17 of the Revised Code who is engaged in the business of...
• Section 5741.05 - Seller To Determine Jurisdiction For Which To Collect Tax.
  (A) A seller that collects the tax levied by sections 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code on transactions, other than sales...
• Section 5741.06 - Powers And Duties Of Tax Commissioner - Prepayment Of Tax.
  The tax commissioner shall enforce and administer sections 5741.01 to 5741.22 of the Revised Code, which are hereby declared to be laws which he...
• Section 5741.07 - [Repealed].
  Effective Date: 01-01-1962
• Section 5741.08 - 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 5741.021,...
• Section 5741.09 - [Repealed].
  Effective Date: 01-01-1962
• Section 5741.091 - [Repealed].
  Effective Date: 11-15-1981
• Section 5741.10 - Refunds.
  Refunds of taxes paid pursuant to this chapter by a seller or consumer illegally or erroneously shall be made in the same manner as...
• Section 5741.101 - Refund May Be Applied In Satisfaction Of Debt Due State.
  The amount of any refund to be certified to the treasurer of state and the director of budget and management pursuant to section 5741.10...
• Section 5741.11 - Liability Of Seller For Failure To Collect And Remit Tax.
  If any seller who is required or authorized to collect the tax imposed by or pursuant to section 5741.02, 5741.021, 5741.022, or 5741.023 of...
• Section 5741.12 - Return Required By Seller Or User - Payment Of Tax.
  (A) Each seller required by section 5741.17 of the Revised Code to register with the tax commissioner, and any seller authorized by the commissioner...
• Section 5741.121 - Tax Payments By Electronic Funds Transfer.
  (A) If the total amount of tax required to be paid by a seller or consumer under section 5741.12 of the Revised Code for...
• Section 5741.122 - Returns Of Taxpayers Using Electronic Funds Transfer.
  (A) If required by the tax commissioner, a person required to make payments under section 5741.121 of the Revised Code shall file all returns...
• Section 5741.13 - Assessment For Failure To Make Return Or Pay Tax.
  If any person required by section 5741.12 of the Revised Code to make a return to the tax commissioner fails to make such return...
• Section 5741.14 - Procedures Relating To Assessments.
  The procedures prescribed by sections 5739.13 to 5739.15 of the Revised Code, including those governing the imposition of penalties and interest, apply to assessments...
• Section 5741.15 - Inspection Of Records By Tax Commissioner.
  Every seller having nexus with this state and every person receiving the benefit of services in this state or storing, using, or otherwise consuming...
• Section 5741.16 - Four-year Limitation For Assessment Against Seller Or Consumer - Exceptions.
  (A) Except as provided in division (B) or (C) of this section, no assessment shall be made or issued against a seller or consumer...
• Section 5741.17 - Registration Of Sellers With Tax Commissioner.
  (A) (1) Except as otherwise provided in divisions (A)(2), (3), and (4) of this section, every seller of tangible personal property or services who...
• Section 5741.18 - [Repealed].
  Effective Date: 09-05-2001
• Section 5741.19 - Prohibition Against Refusal To Pay Tax.
  No consumer shall refuse to pay the full and exact tax required by section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code, or...
• Section 5741.20 - [Repealed].
  Effective Date: 01-01-1962
• Section 5741.21 - Seller To Collect Tax - Prohibition Against Rebates.
  No seller shall fail to collect the full and exact tax as required by section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code,...
• Section 5741.22 - Failure To File Return.
  No person required by section 5741.12 of the Revised Code to make a return to the tax commissioner shall fail to make such return...
• Section 5741.23 - Right Of County Or Transit Authority To Levy Additional Tax Not Preempted.
  The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting...
• Section 5741.24 - Commissioner May Delegate Investigation Powers - Cooperation In Investigations And Prosecutions.
  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 5741.25 - Failure To File Or Make Payment.
  If any corporation, limited liability company, or business trust registered or required to be registered under section 5741.17 of the Revised Code and required...
• Section 5741.99 - Penalty.
  (A) Whoever violates section 5741.19 or 5741.21 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars...

Last modified: October 10, 2016