Effective: June 21, 2002 Latest Legislation: Senate Bill 143 – 124th General Assembly As used in this chapter: (A) “Agreement” means the streamlined sales and use tax agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures’ special task force on state and local taxation of telecommunications and electronic […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A)(1) The state of Ohio shall participate in discussions with other states regarding the development of a streamlined sales and use tax system to reduce the burden and cost for all sellers to collect this state’s sales and use taxes. (2) Subject […]
Effective: June 21, 2002 Latest Legislation: Senate Bill 143 – 124th General Assembly 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 the agreement, the commissioner may act jointly with other member states to establish standards for certification of service […]
Effective: June 21, 2002 Latest Legislation: Senate Bill 143 – 124th General Assembly (A) No provision of the agreement, in whole or in part, invalidates or amends the law of this state. Adoption of the agreement by this state does not amend the law of this state. Implementation in this state of any condition of […]
Effective: April 29, 2005 Latest Legislation: Senate Bill 218 – 125th General Assembly The tax commissioner shall not enter into the agreement unless the agreement requires each state to meet the requirements set forth in divisions (A) to (I) of this section. The agreement shall: (A) Set restrictions to limit over time the number of […]
Effective: June 21, 2002 Latest Legislation: Senate Bill 143 – 124th General Assembly (A) The agreement binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is […]
Effective: June 21, 2002 Latest Legislation: Senate Bill 143 – 124th General Assembly (A) A certified service provider is the agent of the seller with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and […]
Effective: April 29, 2005 Latest Legislation: Senate Bill 218 – 125th General Assembly (A) As used in this section: (1) “Confidential taxpayer information” means all information that is protected under Title LVII of the Revised Code or other applicable law. (2) “Personally identifiable information” means information that identifies a person. (3) “Anonymous data” means information […]
Effective: April 29, 2005 Latest Legislation: Senate Bill 218 – 125th General Assembly (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, 5741.022, or 5741.023 of the Revised Code until the purchaser has provided written notice of the over-collection to […]
