Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Servicehello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Policy Risk Index
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution
Aliens

Knowledge

Search Polipedia
Daily Briefings
Calculators
Policy Risk Index
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Ohio Statutes, Title 57

™

Your Policy Risk Impact Agent

Ohio/Statutes

← All Ohio coverage

Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

1,351 sections·Filtered byTitle 57✕

Ohio Rev. Code Ann. § 5739.091 Expansion of definition of hotel
1.7K chars
(A) For the purposes of a tax levied by a county, township, or municipal corporation under section 5739.08 or 5739.09 of the Revised Code, a board of county commissioners, board of township trustees, or the legislative authority of a municipal corporation may adopt a resolution o…
Ohio Rev. Code Ann. § 5739.092 Use of funds distributed to convention and visitors' bureau
1.5K chars
(A) Except as provided in division (B) or (C) of this section, money collected by a county and distributed under section 5739.09 of the Revised Code to a convention and visitors' bureau in existence as of June 30, 2013, except for any such money pledged, as of that date, to the p…
Ohio Rev. Code Ann. § 5739.093 Exemption and diversion of revenue for headquarters hotel
10.4K chars
(A) As used in this section: (1) "Convention center" has the same meaning as in section 307.695 of the Revised Code. (2) "Convention center headquarters hotel" means a hotel designated as such in authorizing legislation. (3) "Convention center headquarters hotel facilities" means…
Ohio Rev. Code Ann. § 5739.094 Liens for unpaid lodging taxes
1.2K chars

Showing 1,001–1,050 of 1,351

Page 21 of 28

← Previous Next →

As used in this section, "eligible county" has the same meaning as in division (X) of section 5739.09 of the Revised Code. When a tax levied pursuant to section 5739.09 of the Revised Code by an eligible county is not paid when due, the eligible county may certify the delinquency…

Ohio Rev. Code Ann. § 5739.10 Excise tax on vendor's receipts

2.5K chars

(A) In addition to the tax levied by section 5739.02 of the Revised Code and any tax levied pursuant to section 5739.021, 5739.023, or 5739.026 of the Revised Code, and to secure the same objectives specified in those sections, there is hereby levied upon the privilege of engagin…

Ohio Rev. Code Ann. § 5739.101 Declaration of resort area

6.8K chars

(A) The legislative authority of a municipal corporation, by ordinance or resolution, or of a township, by resolution, may declare the municipal corporation or township to be a resort area for the purposes of this section, if all of the following criteria are met: (1) According t…

Ohio Rev. Code Ann. § 5739.102 Remitting tax - resort area excise tax fund

1.7K chars

A person who is liable for a tax levied under section 5739.101 of the Revised Code shall file a return with the tax commissioner showing the person's taxable gross receipts from sales described under division (B)(1) or (2) or (C) of that section. The tax commissioner shall prescr…

Ohio Rev. Code Ann. § 5739.103 Registration with tax commissioner

0.4K chars

No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) or (C) of section 5739.101 of the Revised Code in a municipal corporation or township that has imposed a tax under division (B) or (C) of that section without first registering…

Ohio Rev. Code Ann. § 5739.104 Refunds

1.4K chars

The tax commissioner shall refund to a person subject to a tax under section 5739.101 of the Revised Code amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for a refund shall be filed with the commissioner, on a form prescribed by t…

Ohio Rev. Code Ann. § 5739.11 Records open to inspection - exemption certificate

2.7K chars

As used in this section, "food service operator" means a vendor who conducts a food service operation under Chapter 3717. of the Revised Code.Each vendor shall keep complete and accurate records of sales, together with a record of the tax collected on the sales, which shall be th…

Ohio Rev. Code Ann. § 5739.12 Monthly return by vendor - reconciliation return

7.9K chars

(A)(1) Each person who has or is required to have a vendor's license, on or before the twenty-third day of each month, shall make and file a return for the preceding month in the form prescribed by the tax commissioner, and shall pay the tax shown on the return to be due. The ret…

Ohio Rev. Code Ann. § 5739.121 Bad debt deduction

7.5K chars

(A) As used in this section: (1) "Bad debt" means any debt that has become worthless or uncollectible in the time period between a vendor's preceding return and the present return, has been uncollected for at least six months, and that may be claimed as a deduction pursuant to th…

Ohio Rev. Code Ann. § 5739.122 Vendor tax payments by electronic funds transfer

3.5K chars

(A) If the total amount of tax required to be paid by a vendor under section 5739.12 of the Revised Code for any calendar year equals or exceeds seventy-five thousand dollars, the vendor shall remit each monthly tax payment in the second ensuing and each succeeding tax year on an…

Ohio Rev. Code Ann. § 5739.124 Returns of taxpayers using electronic funds transfer

1.6K chars

(A) If required by the tax commissioner, a permit holder required to make payments under section 5739.032 of the Revised Code shall file all returns and reports electronically. The commissioner may require the permit holder to use the Ohio business gateway, as defined in section …

Ohio Rev. Code Ann. § 5739.13 Liability of vendor and consumer - assessment - petition for reassessment - penalties - appeal - judgment - execution

6.8K chars

(A) If any vendor collects the tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code, and fails to remit the tax to the state as prescribed, or on the sale of a motor vehicle, watercraft, or outboard motor required to be titled, fails …

Ohio Rev. Code Ann. § 5739.131 Service of process or notice to nonresident

0.8K chars

Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents of engaging in the business of selling in this state, as defined in section 5741.01 of the Revised Code, and any resident of this state who is required by sections 5739.17 a…

Ohio Rev. Code Ann. § 5739.132 Interest on unpaid tax, fee, or charge; interest on refund

1.1K chars

(A) If a tax, fee, or charge due under this chapter or Chapter 128. or 5741. of the Revised Code is not paid on or before the day the payment is required to be paid, interest shall accrue on the unpaid tax, fee, or charge at the rate per annum prescribed by section 5703.47 of the…

Ohio Rev. Code Ann. § 5739.133 Penalties for failure to remit - preassessment interest

1.8K chars

(A) A penalty may be added to every amount assessed under section 5739.13 or 5739.15 of the Revised Code as follows:(1) In the case of an assessment against a person who fails to collect and remit the tax required by this chapter or Chapter 5741. of the Revised Code, up to fifty …

Ohio Rev. Code Ann. § 5739.14 Sale of entire business - successor liable for taxes and penalties due

1.0K chars

If any person liable for the taxes levied by or pursuant to sections 5739.01 to 5739.31, inclusive, of the Revised Code, sells his business or stock of merchandise, or quits his business, the taxes and interest or penalty imposed by or pursuant to such sections on sales made prio…

Ohio Rev. Code Ann. § 5739.15 Jeopardy assessment

3.2K chars

(A) If the tax commissioner finds that a vendor, consumer, or officer, employee, or trustee of a corporation or business trust who is liable for any tax or charge levied by this chapter or Chapter 5741. of the Revised Code is about to depart from the state, remove the person's pr…

Ohio Rev. Code Ann. § 5739.16 Four-year limitation for assessments - exceptions

2.4K chars

(A) Except as otherwise provided in this section, no assessment shall be made or issued against a vendor or consumer for any tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the Revised Code more than four years after the return date for …

Ohio Rev. Code Ann. § 5739.17 Vendor's license

9.5K chars

(A) No person shall engage in making retail sales subject to a tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code as a business without having a license therefor, except as otherwise provided in divisions (A)(1), (2), and (3) of thi…

Ohio Rev. Code Ann. § 5739.18 System for issuing vendor's licenses

0.9K chars

The tax commissioner shall provide and maintain a system that will allow county auditors to issue vendor's licenses. County auditors shall use that system to issue vendor's licenses.The commissioner shall publish lists of the following information on the department of taxation's …

Ohio Rev. Code Ann. § 5739.19 Revocation of license

1.1K chars

The tax commissioner may revoke any retail vendor's license upon ascertaining that the vendor has no need for the license because the vendor is not engaged in making taxable retail sales. Notice of the revocation shall be delivered to the vendor in the manner provided in section …

Ohio Rev. Code Ann. § 5739.21 Crediting of funds

4.2K chars

(A) One hundred per cent of all money deposited into the state treasury under sections 5739.01 to 5739.31 of the Revised Code that is not required to be distributed as provided in section 5739.102 of the Revised Code or division (B) of this section shall be credited to the genera…

Ohio Rev. Code Ann. § 5739.211 Use and allocation of county sales tax funds

2.6K chars

(A) The moneys received by a county levying an additional sales tax pursuant to section 5739.021 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 may be used, including the acquisition or …

Ohio Rev. Code Ann. § 5739.213 Payments from tourism development district

6.4K chars

(A) As used in this section:(1) "Tourism development district" means a tourism development district designated by a township or municipal corporation under section 503.56 or 715.014 of the Revised Code, respectively.(2) "Incremental sales tax growth" means one of the following:(a…

Ohio Rev. Code Ann. § 5739.26 Tax paid by consumer - prohibition against false certificates

0.3K chars

No consumer shall refuse to pay the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or refuse to comply with such sections and the rules and regulations of the tax commissioner, or present to the vendor a false certificate indicating…

Ohio Rev. Code Ann. § 5739.29 Vendor to collect tax - prohibition against rebate

0.7K chars

No vendor shall fail to collect the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or fail to comply with such sections and the rules and regulations of the tax commissioner or, except as expressly authorized by such sections, refun…

Ohio Rev. Code Ann. § 5739.30 Return or report must be filed - prohibitions - actions by tax commissioner

4.1K chars

(A) No person, including any officer, employee, or trustee of a corporation or business trust, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report, or statement, or aid or ab…

Ohio Rev. Code Ann. § 5739.31 Vendor or transient vendor's license - prohibitions upon license suspension

1.3K chars

(A)(1) No person shall engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business without having a license therefor, as required by sections 5739.01 to 5739.31 of the Revised Code. (2) No person shall engage in the business …

Ohio Rev. Code Ann. § 5739.32 Withholding tax funds to insure compliance by local officials

0.5K chars

If any public official fails to maintain the records required by sections 5739.01 to 5739.31 of the Revised Code, or by the regulations issued by the tax commissioner or the treasurer of state, pursuant to said sections, or fails to comply with any law relating to the enforcement…

Ohio Rev. Code Ann. § 5739.33 Personal liability for tax

1.1K chars

If any corporation, limited liability company, or business trust required to file returns and to remit tax due to the state under this chapter, including a holder of a direct payment permit under section 5739.031 of the Revised Code, fails for any reason to make the filing or pay…

Ohio Rev. Code Ann. § 5739.34 No preememption

0.6K chars

The levy of any excise, income, or property tax by the state or any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional sales tax pursuant to section 5739.021, 5739.023, or 5739.026 of the Revised Cod…

Ohio Rev. Code Ann. § 5739.35 Delegation of investigative powers

1.0K chars

For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training …

Ohio Rev. Code Ann. § 5739.36 Report of tax revenue by industry classification

1.7K chars

(A) For the purpose of tracking the growth and overall economic impact of the travel and tourism industry in this state, the tax commissioner shall prepare a report summarizing the amount of tax revenue collected during each semiannual period ending on the last day of June or Dec…

Ohio Rev. Code Ann. § 5739.41 Sales tax holiday designation

0.9K chars

If the director of budget and management makes a certification to the tax commissioner under division (B) of section 131.44 of the Revised Code in a fiscal year, the commissioner shall designate the dates on which a sales tax holiday will be held in the following fiscal year. If …

Ohio Rev. Code Ann. § 5739.99 Penalty

3.8K chars

(A) Whoever violates section 5739.26 or 5739.29 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars for a first offense; for each subsequent offense such person shall, if a corporation, be fined not less than one hundred nor more than fi…

Ohio Rev. Code Ann. § 5740.01 Simplified sales and use tax administration act definitions

1.5K chars

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

2.8K chars

(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

0.5K chars

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

0.7K chars

(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 …

Ohio Rev. Code Ann. § 5740.05 Effect of interstate agreement on other laws

2.6K chars

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 state sales and use tax rates;(B)…

Ohio Rev. Code Ann. § 5740.06 Requirements for agreement

1.0K chars

(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 established by the law of this state and the other me…

Ohio Rev. Code Ann. § 5740.07 Effect of agreement

1.9K chars

(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 use taxes due each member st…

Ohio Rev. Code Ann. § 5740.08 Certified service providers

3.7K chars

(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…

Ohio Rev. Code Ann. § 5740.09 Cause of action against seller for over-collection - notice

1.2K chars

(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 th…

Ohio Rev. Code Ann. § 5741.01 Definitions

16.7K chars

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 individua…

Ohio Rev. Code Ann. § 5741.02 Levy of tax - rate - exemptions

14.4K chars

(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 provided. The tax shall be collected as provided …

Ohio Rev. Code Ann. § 5741.021 Additional county use tax

3.5K chars

(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…