33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5740.01 Simplified sales and use tax administration act definitions
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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 commerce, an…
Ohio Rev. Code Ann. § 5740.02 Simplified sales and use tax administration act definitions
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(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 to division (B) of this section, …
Ohio Rev. Code Ann. § 5740.03 Development of streamlined sales and use tax system
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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 providers and …
Ohio Rev. Code Ann. § 5740.04 Interstate agreements
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(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 the agreement, whether adopted before, at, or after …