Ohio Revised Code Search

...he 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 5703.37 of the Revised Code. The revocation shall be effective on the first day of the month following the expiration of fifteen days after the vendor received the notice of the revocation. The revocation of the vendor's license shall be stayed if, within fifteen days...

...to section 5739.021, 5739.023, or 5739.026 of the Revised Code, the tax commissioner shall, within forty-five days after the end of each month, determine and certify to the director of budget and management the amount of the proceeds of such tax or taxes received during that month from billings and assessments, or associated with tax returns or reports filed during that month, to be returned to the county or transit ...

...nal sales tax pursuant to section 5739.026 of the Revised Code shall be deposited in a separate fund, which shall be allocated and distributed in accordance with the resolution adopted under such section. Moneys allocated for the purpose of division (A)(4) of section 5739.026 of the Revised Code shall be transferred to and disbursed from the community improvements fund in the county treasury. Notwithstanding section ...

... levied under section 5739.021 or 5739.026 of the Revised Code, except for a tax levied under section 5739.021 of the Revised Code for the purpose of supporting criminal and administrative justice services, and received by the county under division (B) of section 5739.21 of the Revised Code from vendors located within a tourism development district during the preceding calendar year minus the amount of such revenue s...

...lations of the tax commissioner, or present to the vendor a false certificate indicating that the sale is not subject to the tax.

...pressly authorized by such sections, refund, remit, or rebate, to a consumer, either directly or indirectly and, by whatsoever means, any of the tax levied by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or make in any form of advertising, verbal or otherwise, any statements which might imply that he is absorbing the tax, or paying the tax for the consumer by an adjustment of prices, or selling at a p...

...elve-month period; (2) Pay the undeposited taxes when due on two consecutive occasions or on three or more occasions within a twelve-month period. Any such suspension shall comply with the provisions of division (B)(2) of this section. (D) If a vendor whose license has been suspended under division (B)(2) of this section fails to file returns or make payments under section 5747.07 of the Revised Code during ...

...unty auditor or the tax commissioner while such suspension is in effect. If a corporation's license has been suspended, none of its officers, or employees having control or supervision of or charged with the responsibility of filing returns and making payments of tax due, shall obtain a license from any county auditor or the tax commissioner during the period of such suspension. The tax commissioner may cancel any li...

... the enforcement of said sections, the funds allocated to that county shall be withheld until such time as the public official has complied with such sections or such law and the regulations issued pursuant thereto.

...ter, 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 payment, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, or any of its officers, members, managers, or trustees who are responsible for the execution of the corporation's, limited liability company's, o...

...to section 5739.021, 5739.023, or 5739.026 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5739.023 of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.

...tion 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 commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section relative to the powers and authority of the employee and the suspension...

...ent of taxation's official internet web site. (C) The commissioner shall adopt rules that are necessary to administer this section.

... shall designate the dates on which a sales tax holiday will be held in the following fiscal year. If the sales tax holiday will be held for three days, the commissioner shall designate the period that includes the first Friday of August and the following Saturday and Sunday of that fiscal year. If the sales tax holiday will be held for more than three days, the commissioner shall designate the three dates during tha...

...ess 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 five hundred dollars, or if an individual, or a member of a partnership, firm, or association, be fined not less than twenty-five nor more than one hundred dollars, or imprisoned not more than sixty days, or both. (B) Whoever vio...

...tion 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the Revised Code. (G) "Seller" means any person making sales, leases, or rentals of personal property or services. (H) "State" means any state of the United States and the District of Columbia. (I) "Use tax" means the tax levied by section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code.

...d to in division (A)(2) of this section unless the meetings are conducted in accordance with requirements substantially similar to those described in divisions (C) and (F) of section 121.22 of the Revised Code, as if the participants of the meetings were a public body as defined in that section, except such meetings may be closed during any discussion pertaining to proprietary information of a person if the person so...

...erformance standards for multi-state sellers, and procure goods and services. The commissioner may take other actions reasonably required to implement this chapter, including adopting rules.

...s in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted laws of each member state.

...er 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) Establish uniform standards for attributing the source of transactions to taxing jurisdictions, the administration of exempt sales, and sales and use tax...

...val of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state, on the ground that the action or inaction is inconsistent with the agreement. (C) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance...

...ssed by the certified service provider, unless the seller misrepresented the type of tangible personal property or services it sells, or committed fraud. In the absence of probable cause to believe that the seller made a material misrepresentation or has committed fraud, the seller is not subject to audit of the transactions processed by the certified service provider. A seller is subject to audit for transactions no...

... 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 information that does not identify a person. (B) A certified service provider shall preserve the privacy of consumers who buy, lease, or rent tangible personal property or services from sellers with whom the pro...

...e until the purchaser has provided written notice of the over-collection to the seller and the seller has had sixty days after the notice was mailed to respond. The notice must contain the information necessary to determine the validity of the request. In no case shall a cause of action accrue against a seller for the over-collection of such taxes if either the purchaser or the seller has filed a refund claim for the...

...ity separate from its owner pursuant to 26 C.F.R. 301.7701-3. (E) "Taxable year" of a taxpayer is the taxpayer's taxable year for federal income tax purposes. (F) "Federal taxable income" means taxable income, before operating loss deduction and special deductions, as required to be reported for the taxpayer's taxable year under the Internal Revenue Code. (G) "Adjusted federal taxable income" means federal taxable...