Chapter 5741 - USE TAX; STORAGE TAX
- Section 5741.01 - Definitions
- Section 5741.011 - [Repealed]
- Section 5741.02 - Levy of tax - rate - exemptions
- Section 5741.021 - Additional county use tax
- Section 5741.022 - Transit authority levy
- Section 5741.023 - County use tax for specific purposes
- Section 5741.03 - Use of revenue
- Section 5741.031 - Deposit and use of funds
- Section 5741.032 - [Repealed]
- Section 5741.04 - Collection, reporting and remission of tax by seller
- Section 5741.05 - Seller to determine jurisdiction for which to collect tax
- Section 5741.06 - Powers and duties of tax commissioner - prepayment of tax
- Section 5741.07 - Rights of marketplace facilitator treated as seller
- Section 5741.071 - Waiver for facilitator not to be treated as a seller
- Section 5741.08 - Notification of change in county or transit authority boundaries
- Section 5741.09 - [Repealed]
- Section 5741.091 - [Repealed]
- Section 5741.10 - Refunds
- Section 5741.101 - Refund may be applied in satisfaction of debt due state
- Section 5741.11 - Liability of seller for failure to collect and remit tax
- Section 5741.12 - Return required by seller or user - payment of tax
- Section 5741.121 - Tax payments by electronic funds transfer
- Section 5741.122 - Returns of taxpayers using electronic funds transfer
- Section 5741.13 - Assessment for failure to make return or pay tax
- Section 5741.14 - Procedures relating to assessments
- Section 5741.15 - Inspection of records by tax commissioner
- Section 5741.16 - Four-year limitation for assessment against seller or consumer - exceptions
- Section 5741.17 - Registration of sellers with tax commissioner
- Section 5741.18 - [Repealed]
- Section 5741.19 - Prohibition against refusal to pay tax
- Section 5741.20 - [Repealed]
- Section 5741.21 - Seller to collect tax - prohibition against rebates
- Section 5741.22 - Failure to file return
- Section 5741.23 - Right of county or transit authority to levy additional tax not preempted
- Section 5741.24 - Commissioner may delegate investigation powers - cooperation in investigations and prosecutions
- Section 5741.25 - Failure to file or make payment
- Section 5741.99 - Penalty