Ohio Revised Code Search
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Section 1345.91 | Express written warranty.
...in an assistive device, including sales tax and the cost of shipping. (B) A manufacturer that enters into a consumer transaction, either directly or through a supplier, shall provide an express written warranty to the consumer covering the full cost of any repair of the assistive device, or the cost, as specified in section 1345.92 of the Revised Code, of the replacement of the assistive device, necessitated by a de... |
Section 301.27 | Use of county credit cards.
...te fees or late penalties; (c) Sales tax. (F)(1) Except as otherwise provided in division (F)(2) of this section, every officer or employee authorized to use a county credit card shall submit to the board by the first day of each month an estimate of the officer's or employee's work-related expenses along with the specific appropriation line items from which those expenditures are to be made, unless the board a... |
Section 307.12 | Resolution for disposal of unneeded, obsolete or unfit personal property.
...-up or delivery, method of payment, and sales tax. This type of information shall be provided on the internet at the time of the auction and may be provided before that time upon request after the terms and conditions have been determined by the board or its representative. (F) When a county officer or department head determines that county-owned personal property under the jurisdiction of the officer or department... |
Section 4505.181 | Obtaining certificate of title prerequisite to offering vehicle for sale.
...rred by the retail purchaser, all sales tax, license and registration fees, and the amount of any negative equity that was not already paid by the dealer to a third party to satisfy a lien, as reflected in the contract. (2) "Retail purchaser" means a person, other than a motor vehicle dealer or a manufactured housing dealer, who in good faith purchases a used motor vehicle for purposes other than resale. |
Section 503.58 | Development charges.
...he extent such sales are subject to the tax levied under section 5739.02 of the Revised Code. (B) The imposition of a development charge under this section is subject to approval of the board of county commissioners of the county in which the property is located. If the property owner agrees to the development charge and the board of county commissioners, by resolution, approves the agreement, the development char... |
Section 505.10 | Acceptance and disposition of property.
...-up or delivery, method of payment, and sales tax. This type of information shall be provided on the internet at the time of the auction and may be provided before that time upon request, after the terms and conditions have been determined by the board or its representative. |
Section 721.15 | Disposition of property unneeded, obsolete or unfit for municipal purposes.
...delivery, method of payment, and sales tax. This type of information shall be provided on the internet at the time of the auction and may be provided before that time upon request after the terms and conditions have been determined by the legislative authority or its representative. |
Section 1548.07 | Application contents - permanent identification number.
... price, trade-in allowed, and amount of sales or use tax paid under Chapter 5739. or 5741. of the Revised Code. (B) If the application is made by two persons regarding a watercraft or outboard motor in which they wish to establish joint ownership with right of survivorship, they may do so as provided in section 2131.12 of the Revised Code. (C) If the applicant wishes to designate a watercraft or outboard motor in b... |
Section 306.70 | Resolution levying tax for regional transit purposes.
...hall be: "Shall a(n) ________________ (sales and use) _____________ tax be levied by the __________________ (here insert name of the county or regional transit authority) for the purpose of ________________ (here insert the purpose or purposes of the levy) at a rate not exceeding ___________________ (here insert percentage) per cent for ________________ (here insert number of years the tax is to be in effect, or tha... |
Section 323.158 | Partial real property tax exemption.
...y commissioners levying a sales and use tax under sections 5739.026 and 5741.023 of the Revised Code. (B) On or before December 31, 1996, the board of county commissioners of a qualifying county may adopt a resolution under this section. The resolution shall grant a partial real property tax exemption to each homestead in the county that also receives the tax reduction under division (B) of section 323.152 of the Re... |
Section 3734.907 | Personal liability.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of the fee due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment unti... |
Section 3769.088 | Making assessment for failure to pay taxes.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment unti... |
Section 3780.22 | Tax levied on adult use consumers.
... the Revised Code on adult use cannabis sales by adult use dispensaries to adult use consumers. (D) The tax authorized under division (A) shall be collected consistent with Chapter 5739 of the Revised Code, but the tax commissioner shall adopt rules the commissioner deems necessary to administer the adult use tax including the licensure, filing, collection, distribution, refund, assessment, bad debt, liability of ... |
Section 4505.07 | Forms for certificates and applications.
...cle and the amount of Ohio sales or use tax paid; (13) The mileage registered on the odometer and the status of the odometer of the vehicle at the time the previous title was assigned; (14) A space for the seal of the clerk; (15) The signature of the clerk; (16) A space for the notation of the deputy clerk; (17) A space for other pertinent information as may be required by the registrar of motor vehicles; (18) ... |
Section 5703.21 | Prohibition against divulging information - information acquired as result of audit.
... (6) Providing to a county auditor a sales or use tax return or audit information under section 333.06 of the Revised Code; (7) Disclosing to a state or federal government agency, for use in the performance of that agency's official duties in this state, information in the possession of the tax commissioner necessary to verify compliance with any provision of the Revised Code or federal law relating to that age... |
Section 5703.65 | Central sales and use tax registration system not to be used for other taxes.
...ing nexus with or in this state for any tax levied by the state or a political subdivision of the state. |
Section 5726.20 | Assessments.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. (3) If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the date the tax commissioner issues the assessment unt... |
Section 5727.26 | Assessment for failure to file return or pay amount due - judgment against company.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until it ... |
Section 5727.89 | Failure to file return or pay tax, interest, or additional charge.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment unti... |
Section 5733.11 | Failing to file or remit - filing incorrect report.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until the assessment... |
Section 5735.12 | Liability for additional charge or assessment for noncompliance.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment until it... |
Section 5740.03 | Development of streamlined sales and use tax system.
...ection 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 automated systems, establish performance standards for multi-state sellers, and procure goods and services. The commissioner may take other actions reas... |
Section 5745.12 | Assessment for deficiencies.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment until th... |
Section 5747.13 | Liability of employer for failure to file return or collect or remit tax.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until it is pai... |
Section 5751.09 | Assessment against person not filing return or paying tax.
...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. (3) If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment unti... |