Chapter 5739 - SALES TAX
- Section 5739.01 - Sales tax definitions
- Section 5739.011 - Exemptions for manufacturing
- Section 5739.012 - Taxation of bundled transactions
- Section 5739.02 - Levy of sales tax - purpose - rate - exemptions
- Section 5739.021 - Additional sales tax levied by county
- Section 5739.022 - Repealing emergency permissive tax
- Section 5739.023 - Transit authority tax levy
- Section 5739.024 - Amended and Renumbered RC 5739.09
- Section 5739.025 - Computation; audits; sale of a fractional ownership program aircraft
- Section 5739.026 - County sales tax for specific purposes
- Section 5739.027 - Tax on watercraft or outboard motor purchased by nonresident
- Section 5739.028 - Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility
- Section 5739.029 - Nonresident consumer motor vehicle sales tax
- Section 5739.0210 - Retail sales tax on manufactured or mobile home
- Section 5739.03 - Consumer to pay tax - report of tax - exemption certificates
- Section 5739.031 - Direct payment permits
- Section 5739.032 - Permit holder tax payments by electronic funds transfer
- Section 5739.033 - Location of sale
- Section 5739.034 - Telecommunications services definitions
- Section 5739.035 - [Repealed]
- Section 5739.04 - Notification of change in county or transit authority boundaries
- Section 5739.05 - Powers and duties of tax commissioner - payment by vendor on predetermined basis
- Section 5739.051 - Medicaid health insuring corporation; direct payments; returns
- Section 5739.06 - Monetary allowance granted under streamlined sales and use tax agreement
- Section 5739.061 - Vendor compensation for complying with origin based sourcing requirements
- Section 5739.07 - Vendor or consumer refunds
- Section 5739.071 - Partial refund for providers of electronic information services
- Section 5739.072 - Refund may be applied in satisfaction of debt due state
- Section 5739.08 - Municipal or township excise lodging taxes
- Section 5739.081 - Tax return information provided to convention and visitors' bureau
- Section 5739.09 - Administration and allocation of lodging tax
- Section 5739.091 - Expansion of definition of hotel
- Section 5739.092 - Use of funds distributed to convention and visitors' bureau
- Section 5739.093 - Exemption and diversion of revenue for headquarters hotel
- Section 5739.10 - Excise tax on vendor's receipts
- Section 5739.101 - Declaration of resort area
- Section 5739.102 - Remitting tax - resort area excise tax fund
- Section 5739.103 - Registration with tax commissioner
- Section 5739.104 - Refunds
- Section 5739.105 - [Repealed]
- Section 5739.106, 5739.107 - [Repealed]
- Section 5739.11 - Records open to inspection - exemption certificate
- Section 5739.12 - Monthly return by vendor - reconciliation return
- Section 5739.121 - Bad debt deduction
- Section 5739.122 - Vendor tax payments by electronic funds transfer
- Section 5739.123 - [Repealed]
- Section 5739.124 - Returns of taxpayers using electronic funds transfer
- Section 5739.13 - Liability of vendor and consumer - assessment - petition for reassessment - penalties - appeal - judgment - execution
- Section 5739.131 - Service of process or notice to nonresident
- Section 5739.132 - Interest on unpaid tax, fee, or charge; interest on refund
- Section 5739.133 - Penalties for failure to remit - preassessment interest
- Section 5739.14 - Sale of entire business - successor liable for taxes and penalties due
- Section 5739.15 - Jeopardy assessment
- Section 5739.16 - Four-year limitation for assessments - exceptions
- Section 5739.161 - [Repealed]
- Section 5739.17 - Vendor's license
- Section 5739.18 - System for issuing vendor's licenses
- Section 5739.19 - Revocation of license
- Section 5739.20 - [Repealed]
- Section 5739.21 - Crediting of funds
- Section 5739.211 - Use and allocation of county sales tax funds
- Section 5739.212 - [Repealed]
- Section 5739.213 - Payments from tourism development district
- Section 5739.22, 5739.23 - [Repealed]
- Section 5739.24 - [Repealed]
- Section 5739.25 - [Repealed]
- Section 5739.26 - Tax paid by consumer - prohibition against false certificates
- Section 5739.27, 5739.28 - [Repealed]
- Section 5739.29 - Vendor to collect tax - prohibition against rebate
- Section 5739.30 - Return or report must be filed - prohibitions - actions by tax commissioner
- Section 5739.31 - Vendor or transient vendor's license - prohibitions upon license suspension
- Section 5739.32 - Withholding tax funds to insure compliance by local officials
- Section 5739.33 - Personal liability for tax
- Section 5739.34 - No preememption
- Section 5739.35 - Delegation of investigative powers
- Section 5739.36 - Report of tax revenue by industry classification
- Section 5739.41 - Sales tax holiday designation
- Section 5739.99 - Penalty