Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly 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, corporations, business trusts, governments, and combinations of individuals of any form. (B) “Storage” means and includes any keeping […]
Effective: September 28, 2018 Latest Legislation: House Bill 133 – 132nd General Assembly (A)(1) For the use of the general revenue fund of the state, an excise tax is hereby levied on the storage, use, or other consumption in this state of tangible personal property or the benefit realized in this state of any service […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) For the purpose of providing additional general revenues for the county, supporting criminal and administrative justice services in the county, funding a regional transportation improvement project under section 5595.06 of the Revised Code, or any combination of the foregoing, and to […]
Effective: July 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly (A) For the purpose of providing additional general revenues for the transit authority, funding a regional transportation improvement project under section 5595.06 of the Revised Code, or funding public infrastructure projects as described in section 306.353 of the Revised Code, and to […]
Effective: January 1, 2006 Latest Legislation: House Bill 95 – 125th General Assembly (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 tax pursuant to such section shall levy a tax at the same rate levied pursuant to such section […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (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 not required to be distributed as provided in division (B) of this section shall be credited to the […]
Effective: June 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly (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 the county general fund to be expended for any purpose for which general fund moneys of the county […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly 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 selling or facilitating the sale of tangible personal property in this state for storage, use, or other consumption […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly As used in this section, “receive” means taking possession of tangible personal property or making first use of a service. “Receive” does not include possession by a shipping company on behalf of a consumer. (A) Except as otherwise provided in division (B) […]
Effective: February 20, 1986 Latest Legislation: House Bill 583 – 116th General Assembly 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 is required to administer within the meaning of sections 5703.17 to 5703.39 and 5703.45 of the Revised Code. […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly Except as otherwise provided in section 5741.11 of the Revised Code, a marketplace facilitator that is treated as a seller pursuant to division (E) of section 5741.01 of the Revised Code has the same rights and obligations under this chapter as other […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) A marketplace seller may request and shall obtain a waiver from the tax commissioner for a marketplace facilitator not to be treated as a seller pursuant to division (E) of section 5741.01 of the Revised Code with respect to a specific […]
Effective: September 6, 2012 Latest Legislation: House Bill 508 – 129th General Assembly 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, 5741.022, or 5741.023 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly Refunds of taxes paid pursuant to this chapter by a seller or consumer illegally or erroneously shall be made in the same manner as refunds are made to a vendor or consumer under section 5739.07 of the Revised Code.
Effective: March 29, 2007 Latest Legislation: House Bill 699 – 126th General Assembly 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 of the Revised Code may be reduced by the amount the person claiming the refund is indebted to […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) Except as otherwise provided in divisions (B) and (C) of this section, 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 the Revised Code fails to […]
Effective: January 1, 2009 Latest Legislation: House Bill 562 – 127th General Assembly (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 to collect the tax imposed by or pursuant to section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised […]
Effective: January 1, 2009 Latest Legislation: House Bill 562 – 127th General Assembly (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 any year equals or exceeds seventy-five thousand dollars, the seller or consumer shall remit each monthly tax payment […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (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 and reports electronically. The commissioner may require the person to use the Ohio business gateway, as defined in […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) Except as provided in division (B) of this section: (1) 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 at the time required by or under […]
