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- Ohio Rev. Code § 5739.19 · Revocation of license.
- Ohio Rev. Code § 5739.21 · Crediting of funds.
- Ohio Rev. Code § 5739.211 · Use and allocation of county sales tax funds.
- Ohio Rev. Code § 5739.213 · Payments from tourism development district.
- Ohio Rev. Code § 5739.26 · Tax paid by consumer - prohibition against false certificates.
- Ohio Rev. Code § 5739.29 · Vendor to collect tax - prohibition against rebate.
- Ohio Rev. Code § 5739.30 · Return or report must be filed - prohibitions - actions by tax commissioner.
- Ohio Rev. Code § 5739.31 · Vendor or transient vendor's license - prohibitions upon license suspension.
- Ohio Rev. Code § 5739.32 · Withholding tax funds to insure compliance by local officials.
- Ohio Rev. Code § 5739.33 · Personal liability for tax.
- Ohio Rev. Code § 5739.34 · No preememption.
- Ohio Rev. Code § 5739.35 · Delegation of investigative powers.
- Ohio Rev. Code § 5739.36 · Report of tax revenue by industry classification.
- Ohio Rev. Code § 5739.41 · Sales tax holiday designation.
- Ohio Rev. Code § 5739.99 · Penalty.
- Ohio Rev. Code § 5740.01 · Simplified sales and use tax administration act definitions.
- Ohio Rev. Code § 5740.02 · Simplified sales and use tax administration act definitions.
- Ohio Rev. Code § 5740.03 · Development of streamlined sales and use tax system.
- Ohio Rev. Code § 5740.04 · Interstate agreements.
- Ohio Rev. Code § 5740.05 · Effect of interstate agreement on other laws.
- Ohio Rev. Code § 5740.06 · Requirements for agreement.
- Ohio Rev. Code § 5740.07 · Effect of agreement.
- Ohio Rev. Code § 5740.08 · Certified service providers.
- Ohio Rev. Code § 5740.09 · Cause of action against seller for over-collection - notice.
- Ohio Rev. Code § 5741.01 · Definitions.
- Ohio Rev. Code § 5741.02 · Levy of tax - rate - exemptions.
- Ohio Rev. Code § 5741.021 · Additional county use tax.
- Ohio Rev. Code § 5741.022 · Transit authority levy.
- Ohio Rev. Code § 5741.023 · County use tax for specific purposes.
- Ohio Rev. Code § 5741.03 · Use of revenue.
- Ohio Rev. Code § 5741.031 · Deposit and use of funds.
- Ohio Rev. Code § 5741.04 · Collection, reporting and remission of tax by seller.
- Ohio Rev. Code § 5741.05 · Seller to determine jurisdiction for which to collect tax.
- Ohio Rev. Code § 5741.06 · Powers and duties of tax commissioner - prepayment of tax.
- Ohio Rev. Code § 5741.07 · Rights of marketplace facilitator treated as seller.
- Ohio Rev. Code § 5741.071 · Waiver for facilitator not to be treated as a seller.
- Ohio Rev. Code § 5741.072 · Delivery network company waiver.
- Ohio Rev. Code § 5741.08 · Notification of change in county or transit authority boundaries.
- Ohio Rev. Code § 5741.10 · Refunds.
- Ohio Rev. Code § 5741.101 · Refund may be applied in satisfaction of debt due state.
- Ohio Rev. Code § 5741.11 · Liability of seller for failure to collect and remit tax.
- Ohio Rev. Code § 5741.12 · Return required by seller or user - payment of tax.
- Ohio Rev. Code § 5741.121 · Tax payments by electronic funds transfer.
- Ohio Rev. Code § 5741.122 · Returns of taxpayers using electronic funds transfer.
- Ohio Rev. Code § 5741.13 · Assessment for failure to make return or pay tax.
- Ohio Rev. Code § 5741.14 · Procedures relating to assessments.
- Ohio Rev. Code § 5741.15 · Inspection of records by tax commissioner.
- Ohio Rev. Code § 5741.16 · Four-year limitation for assessment against seller or consumer - exceptions.
- Ohio Rev. Code § 5741.17 · Registration of sellers with tax commissioner.
- Ohio Rev. Code § 5741.19 · Prohibition against refusal to pay tax.
- Ohio Rev. Code § 5741.21 · Seller to collect tax - prohibition against rebates.
- Ohio Rev. Code § 5741.22 · Failure to file return.
- Ohio Rev. Code § 5741.23 · Right of county or transit authority to levy additional tax not preempted.
- Ohio Rev. Code § 5741.24 · Commissioner may delegate investigation powers - cooperation in investigations and prosecutions.
- Ohio Rev. Code § 5741.25 · Failure to file or make payment.
- Ohio Rev. Code § 5741.99 · Penalty.
- Ohio Rev. Code § 5743.01 · Cigarette tax definitions.
- Ohio Rev. Code § 5743.02 · Excise tax on sale of cigarettes.
- Ohio Rev. Code § 5743.021 · Regional arts and cultural district cigarette sales tax.
- Ohio Rev. Code § 5743.024 · County cigarette sales tax - local excise tax administrative fund.
- Ohio Rev. Code § 5743.025 · Return for county tax.
- Ohio Rev. Code § 5743.026 · Election on convention facility authority tax.
- Ohio Rev. Code § 5743.03 · Purchase and use of tax stamps.
- Ohio Rev. Code § 5743.031 · Affixing of tax stamps - purchase and sale - shipping regulations.
- Ohio Rev. Code § 5743.04 · Powers and duties of tax commissioner.
- Ohio Rev. Code § 5743.05 · Sale of stamps; delivery; redemption of stamps.
- Ohio Rev. Code § 5743.051 · Remitting payment for tax stamps by electronic funds transfer.
- Ohio Rev. Code § 5743.071 · Wholesale and retail dealers to maintain records.
- Ohio Rev. Code § 5743.072 · Monthly report by persons shipping cigarettes.
- Ohio Rev. Code § 5743.08 · Seizure and sale of cigarettes on which no tax has been paid.
- Ohio Rev. Code § 5743.081 · Assessments for failure to file return.
- Ohio Rev. Code § 5743.082 · Jeopardy assessments.
- Ohio Rev. Code § 5743.09 · Issuance of warrant for collection of taxes - preferred claim.
- Ohio Rev. Code § 5743.10 · Cigarettes in possession must be stamped.
- Ohio Rev. Code § 5743.11 · Duty to affix stamp.
- Ohio Rev. Code § 5743.111 · Possessing cigarettes not bearing stamps.
- Ohio Rev. Code § 5743.112 · Trafficking in cigarettes with intent to avoid payment of tax.
- Ohio Rev. Code § 5743.12 · Prohibition against making false entries.
- Ohio Rev. Code § 5743.13 · Prohibition against forging, altering or counterfeiting stamps.
- Ohio Rev. Code § 5743.14 · Prohibition against hindering inspection.
- Ohio Rev. Code § 5743.15 · Cigarette license required - application - cigarette tax enforcement fund.
- Ohio Rev. Code § 5743.16 · Lists of licensees - supplemental lists - index.
- Ohio Rev. Code § 5743.17 · Revocation of license by court.
- Ohio Rev. Code § 5743.18 · Revocation of license by tax commissioner.
- Ohio Rev. Code § 5743.19 · Trafficking in cigarettes without license.
- Ohio Rev. Code § 5743.20 · Separate place of business - sale and purchase restricted to licensed dealers.
- Ohio Rev. Code § 5743.21 · Stamp not to affixed to certain packages - seizure and destruction of packages.
- Ohio Rev. Code § 5743.31 · Cigarette use and storage tax definitions.
- Ohio Rev. Code § 5743.32 · Excise tax on use, storage or consumption of cigarettes - use of revenue.
- Ohio Rev. Code § 5743.321 · Regional arts and cultural district cigarette use tax.
- Ohio Rev. Code § 5743.323 · County tax on use, consumption, or storage for consumption of cigarettes.
- Ohio Rev. Code § 5743.324 · Resolution for convention facility authority tax.
- Ohio Rev. Code § 5743.33 · Returns - remittance - consent to transport.
- Ohio Rev. Code § 5743.34 · Assessment on failure to pay use tax.
- Ohio Rev. Code § 5743.35 · Failure to make return or pay applicable taxes.
- Ohio Rev. Code § 5743.41 · Failure to post license or comply with law.
- Ohio Rev. Code § 5743.42 · Tobacco containing substances deleterious to health.
- Ohio Rev. Code § 5743.44 · Informant's share of tax or penalty - sales of forfeited cigarettes, tobacco products or vapor products.
- Ohio Rev. Code § 5743.45 · Tax commissioner may delegate investigation powers.
- Ohio Rev. Code § 5743.46 · Department of taxation to cooperate with law enforcement agencies.