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Ohio Statutes, Title 57

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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. § 5741.022 Transit authority levy
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(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, …
Ohio Rev. Code Ann. § 5741.023 County use tax for specific purposes
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(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 on the storage, use, or other consumption in the county of …
Ohio Rev. Code Ann. § 5741.03 Use of revenue
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(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 general revenue fund. (B) In any case where an…
Ohio Rev. Code Ann. § 5741.031 Deposit and use of funds
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(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 may be used, including the acquisition or con…

Showing 1,051–1,100 of 1,351

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Ohio Rev. Code Ann. § 5741.04 Collection, reporting and remission of tax by seller

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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 in this state, to whic…

Ohio Rev. Code Ann. § 5741.05 Seller to determine jurisdiction for which to collect tax

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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) of this section, a sell…

Ohio Rev. Code Ann. § 5741.06 Powers and duties of tax commissioner - prepayment of tax

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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. The commissioner may adopt…

Ohio Rev. Code Ann. § 5741.07 Rights of marketplace facilitator treated as seller

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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 sellers. Such obligations inc…

Ohio Rev. Code Ann. § 5741.071 Waiver for facilitator not to be treated as a seller

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(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 marketplace seller if the following cond…

Ohio Rev. Code Ann. § 5741.072 Delivery network company waiver

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(A) If all of the following conditions are met, a delivery network company that facilitates delivery network services may request a waiver from the requirement in division (E) of section 5741.01 of the Revised Code that a marketplace facilitator be treated as the seller of goods …

Ohio Rev. Code Ann. § 5741.08 Notification of change in county or transit authority boundaries

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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 any selle…

Ohio Rev. Code Ann. § 5741.10 Refunds

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Refunds of amounts 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. Last updated March 9, 2023 at 2:01 PM

Ohio Rev. Code Ann. § 5741.101 Refund may be applied in satisfaction of debt due state

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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 the state for any tax or fee administered by the…

Ohio Rev. Code Ann. § 5741.11 Liability of seller for failure to collect and remit tax

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(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 do so, the seller shall be liable pers…

Ohio Rev. Code Ann. § 5741.12 Return required by seller or user - payment of tax

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(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 Code is subject to the…

Ohio Rev. Code Ann. § 5741.121 Tax payments by electronic funds transfer

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(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 in the second ensuing and each succeeding…

Ohio Rev. Code Ann. § 5741.122 Returns of taxpayers using electronic funds transfer

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(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 section 718.01 of the …

Ohio Rev. Code Ann. § 5741.13 Assessment for failure to make return or pay tax

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(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 authority of such section, the commissioner may make an as…

Ohio Rev. Code Ann. § 5741.14 Procedures relating to assessments

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The procedures prescribed by sections 5739.13 to 5739.15 of the Revised Code, including those governing the imposition of penalties and interest, apply to assessments made pursuant to sections 5741.11 and 5741.13 of the Revised Code.

Ohio Rev. Code Ann. § 5741.15 Inspection of records by tax commissioner

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Every seller having nexus with this state and every person receiving the benefit of services in this state or storing, using, or otherwise consuming in this state tangible personal property subject to the tax imposed by or pursuant to section 5741.02, 5741.021, 5741.022, or 5741.…

Ohio Rev. Code Ann. § 5741.16 Four-year limitation for assessment against seller or consumer - exceptions

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(A) Except as provided in division (B) or (C) of this section, no assessment shall be made or issued against a seller or consumer for any tax imposed by or pursuant to section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code more than four years after the return date …

Ohio Rev. Code Ann. § 5741.17 Registration of sellers with tax commissioner

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(A)(1) Except as otherwise provided in divisions (A)(2), (3), and (4) of this section, every seller of tangible personal property or services who has substantial nexus with this state shall register with the tax commissioner and supply any information concerning the seller's cont…

Ohio Rev. Code Ann. § 5741.19 Prohibition against refusal to pay tax

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No consumer shall refuse to pay the full and exact tax required by section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code, or refuse to comply with sections 5741.01 to 5741.22 of the Revised Code, and the rules of the tax commissioner, or present to the seller a fal…

Ohio Rev. Code Ann. § 5741.21 Seller to collect tax - prohibition against rebates

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No seller shall fail to collect the full and exact tax as required by section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code, or fail to comply with sections 5741.01 to 5741.22 of the Revised Code, and the rules of the tax commissioner or except as expressly authori…

Ohio Rev. Code Ann. § 5741.22 Failure to file return

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No person required by section 5741.12 of the Revised Code to make a return to the tax commissioner shall fail to make such return within the time required, or make any incomplete, false or fraudulent return.

Ohio Rev. Code Ann. § 5741.23 Right of county or transit authority to levy additional tax not preempted

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The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional use tax pursuant to section 5741.021, 5741.022, or 5741.023 of the Revised Co…

Ohio Rev. Code Ann. § 5741.24 Commissioner may delegate investigation powers - cooperation in investigations and prosecutions

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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. § 5741.25 Failure to file or make payment

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If any corporation, limited liability company, or business trust registered or required to be registered under section 5741.17 of the Revised Code and required to file returns and remit tax due to the state under this chapter fails for any reason to make the filing or payment, an…

Ohio Rev. Code Ann. § 5741.99 Penalty

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(A) Whoever violates section 5741.19 or 5741.21 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. § 5743.01 Cigarette tax definitions

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As used in this chapter: (A) "Person" includes individuals, firms, partnerships, associations, joint-stock companies, corporations, combinations of individuals of any form, and the state and any of its political subdivisions. (B) "Wholesale dealer" includes only those persons: (1…

Ohio Rev. Code Ann. § 5743.02 Excise tax on sale of cigarettes

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To provide revenues for the general revenue fund, an excise tax on sales of cigarettes is hereby levied at the rate of eighty mills on each cigarette.Only one sale of the same article shall be used in computing the amount of tax due.The treasurer of state shall place to the credi…

Ohio Rev. Code Ann. § 5743.021 Regional arts and cultural district cigarette sales tax

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(A) As used in this section, "qualifying regional arts and cultural district" means a regional arts and cultural district created under section 3381.04 of the Revised Code in a county that either has a population of at least eight hundred thousand or has adopted a charter under O…

Ohio Rev. Code Ann. § 5743.024 County cigarette sales tax - local excise tax administrative fund

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(A) For the purposes of section 307.696 of the Revised Code, to pay the expenses of administering the tax, and to pay any or all of the charge the board of elections makes against the county to hold the election on the question of levying the tax, or for such purposes and to prov…

Ohio Rev. Code Ann. § 5743.025 Return for county tax

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In addition to the return required by section 5743.03 of the Revised Code, each retail dealer of cigarettes in a county in which a tax is levied under section 5743.021, 5743.024, or 5743.026 of the Revised Code shall, within thirty days after the date on which the tax takes effec…

Ohio Rev. Code Ann. § 5743.026 Election on convention facility authority tax

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For the purposes of section 351.26 of the Revised Code, to pay the expenses of administering the tax, and to pay any or all of the charge the board of elections makes against the county to hold the election on the question of levying the tax, the board of county commissioners, in…

Ohio Rev. Code Ann. § 5743.03 Purchase and use of tax stamps

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(A) Except as provided in section 5743.04 of the Revised Code, the taxes imposed under sections 5743.02, 5743.021, 5743.024, and 5743.026 of the Revised Code shall be paid by the purchase of tax stamps. A tax stamp shall be affixed to each package of an aggregate denomination not…

Ohio Rev. Code Ann. § 5743.031 Affixing of tax stamps - purchase and sale - shipping regulations

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(A) A wholesale dealer may affix stamps only to packages of cigarettes that the dealer received directly from a manufacturer or importer of cigarettes that possesses a valid and current license under section 5743.15 of the Revised Code, or to packages of cigarettes that the deale…

Ohio Rev. Code Ann. § 5743.04 Powers and duties of tax commissioner

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The tax commissioner shall design and procure the stamps provided for in section 5743.03 of the Revised Code and shall enforce and administer sections 5743.01 to 5743.44 of the Revised Code. With respect to packages containing any number of cigarettes other than twenty, if the co…

Ohio Rev. Code Ann. § 5743.05 Sale of stamps; delivery; redemption of stamps

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The tax commissioner shall sell all stamps provided for by section 5743.03 of the Revised Code. The stamps shall be sold at their face value, except the commissioner shall, by rule, authorize the sale of stamps to wholesale dealers in this state, or to wholesale dealers outside t…

Ohio Rev. Code Ann. § 5743.051 Remitting payment for tax stamps by electronic funds transfer

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This section applies to any wholesale or retail cigarette dealer required by section 5743.05 of the Revised Code to remit payment for tax stamps electronically. The tax commissioner shall notify each dealer of the dealer's obligation to do so and shall maintain an updated list of…

Ohio Rev. Code Ann. § 5743.071 Wholesale and retail dealers to maintain records

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Every person shall maintain complete and accurate records of all purchases and sales of cigarettes, and shall procure and retain all invoices, bills of lading, and other documents relating to the purchases and sales of cigarettes, except that no retail dealer shall be required to…

Ohio Rev. Code Ann. § 5743.072 Monthly report by persons shipping cigarettes

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Each manufacturer and each importer shipping cigarettes into or within this state shall file a monthly report with the tax commissioner in accordance with rules adopted by the tax commissioner under Chapter 119. of the Revised Code.

Ohio Rev. Code Ann. § 5743.08 Seizure and sale of cigarettes on which no tax has been paid

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Whenever the tax commissioner discovers any cigarettes which are being shipped, or which have been shipped, or transported in violation of section 2927.023 of the Revised Code, or discovers cigarettes, subject to the taxes levied under section 5743.02, 5743.021, 5743.024, or 5743…

Ohio Rev. Code Ann. § 5743.081 Assessments for failure to file return

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(A) If any wholesale dealer or retail dealer fails to pay the tax levied under section 5743.02, 5743.021, 5743.024, or 5743.026 of the Revised Code as required by sections 5743.01 to 5743.20 of the Revised Code, and by the rules of the tax commissioner, or fails to collect the ta…

Ohio Rev. Code Ann. § 5743.082 Jeopardy assessments

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(A) If the tax commissioner finds that a wholesale dealer or retail dealer, liable for tax under sections 5743.01 to 5743.20 of the Revised Code, is about to depart from the state, remove the wholesale or retail dealer's property from the state, conceal the wholesale or retail de…

Ohio Rev. Code Ann. § 5743.09 Issuance of warrant for collection of taxes - preferred claim

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In addition to all other remedies for the collection of any taxes or fees legally due, the attorney general may issue a warrant directed to the sheriff of any county commanding said sheriff to levy upon and sell the goods and chattels of a delinquent dealer, without exemption, fo…

Ohio Rev. Code Ann. § 5743.10 Cigarettes in possession must be stamped

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No person shall have in the person's possession packs of cigarettes not bearing the stamps required to be affixed thereto as required by Chapter 5743. of the Revised Code.

Ohio Rev. Code Ann. § 5743.11 Duty to affix stamp

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No person shall sell cigarettes without there having been first affixed to each individual package the stamp required by section 5743.03 of the Revised Code or with the stamp having been affixed to the package in violation of section 5743.21 of the Revised Code.

Ohio Rev. Code Ann. § 5743.111 Possessing cigarettes not bearing stamps

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No person shall possess packs of cigarettes not bearing the stamps required by Chapter 5743. of the Revised Code, or bearing stamps that have been affixed in violation of section 5743.21 of the Revised Code, when the total number of the cigarettes exceeds one thousand two hundred…

Ohio Rev. Code Ann. § 5743.112 Trafficking in cigarettes with intent to avoid payment of tax

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(A) No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute cigarettes, or otherwise engage or participate in the wholesale or retail business of trafficking in cigarettes, with the intent to avoid payment of the tax imposed by this…