| Section 5739.01. Sales tax definitions |
| Section 5739.011. Exemptions for manufacturing |
| Section 5739.012. Taxation of bundled transactions |
| Section 5739.02. Levy of sales tax - purpose - rate - exemptions |
| Section 5739.021. Additional sales tax levied by county |
| Section 5739.022. Repealing emergency permissive tax |
| Section 5739.023. Transit authority tax levy |
| Section 5739.024. Amended and Renumbered RC 5739.09 |
| Section 5739.025. Combined tax schedules |
| Section 5739.026. County sales tax for specific purposes |
| Section 5739.027. Tax on watercraft or outboard motor purchased by nonresident |
| Section 5739.028. Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility |
| Section 5739.029. Nonresident consumer motor vehicle sales tax |
| Section 5739.0210. Retail sales tax on manufactured or mobile home |
| Section 5739.03. Consumer to pay tax - report of tax - exemption certificates |
| Section 5739.031. Direct payment permits |
| Section 5739.032. Permit holder tax payments by electronic funds transfer |
| Section 5739.033. Location of sale |
| Section 5739.034. Telecommunications services definitions |
| Section 5739.035. [Repealed] |
| Section 5739.04. Notification of change in county or transit authority boundaries |
| Section 5739.05. Powers and duties of tax commissioner - payment by vendor on predetermined basis |
| Section 5739.051. Medicaid health insuring corporation; direct payments; returns |
| Section 5739.06. Monetary allowance granted under streamlined sales and use tax agreement |
| Section 5739.061. Vendor compensation for complying with origin based sourcing requirements |
| Section 5739.07. Vendor or consumer refunds |
| Section 5739.071. Partial refund for providers of electronic information services |
| Section 5739.072. Refund may be applied in satisfaction of debt due state |
| Section 5739.08. Municipal or township excise lodging taxes |
| Section 5739.09. Administration and allocation of lodging tax |
| Section 5739.10. Excise tax on vendor's receipts |
| Section 5739.101. Declaration of resort area |
| Section 5739.102. Remitting tax - resort area excise tax fund |
| Section 5739.103. Registration with tax commissioner |
| Section 5739.104. Refunds |
| Section 5739.105. Other taxes not to preclude resort area tax |
| Section 5739.106, 5739.107. [Repealed] |
| Section 5739.11. Records open to inspection - exemption certificate |
| Section 5739.12. Monthly return by vendor - reconciliation return |
| Section 5739.121. Bad debt deduction |
| Section 5739.122. Vendor tax payments by electronic funds transfer |
| Section 5739.123. [Repealed] |
| Section 5739.124. Returns of taxpayers using electronic funds transfer |
| Section 5739.13. Liability of vendor and consumer - assessment - petition for reassessment - penalties - appeal - judgment - execution |
| Section 5739.131. Service of process or notice to nonresident |
| Section 5739.132. Interest on unpaid tax or refund |
| Section 5739.133. Penalties for failure to remit - preassessment interest |
| Section 5739.14. Sale of entire business - successor liable for taxes and penalties due |
| Section 5739.15. Jeopardy assessment |
| Section 5739.16. Four-year limitation for assessments - exceptions |
| Section 5739.161. [Repealed] |
| Section 5739.17. Vendor's license |
| Section 5739.18. List of licensed vendors - duties of county auditor |
| Section 5739.19. Revocation of license |
| Section 5739.20. [Repealed] |
| Section 5739.21. Crediting of funds |
| Section 5739.211. Use and allocation of county sales tax funds |
| Section 5739.212. [Repealed] |
| Section 5739.213. Payments from tourism development district |
| Section 5739.22, 5739.23. [Repealed] |
| Section 5739.24. [Repealed] |
| Section 5739.25. [Repealed] |
| Section 5739.26. Tax paid by consumer - prohibition against false certificates |
| Section 5739.27, 5739.28. [Repealed] |
| Section 5739.29. Vendor to collect tax - prohibition against rebate |
| Section 5739.30. Return or report must be filed - prohibitions - actions by tax commissioner |
| Section 5739.31. Vendor or transient vendor's license - prohibitions upon license suspension |
| Section 5739.32. Withholding tax funds to insure compliance by local officials |
| Section 5739.33. Personal liability for tax |
| Section 5739.34. No preememption |
| Section 5739.35. Delegation of investigative powers |
| Section 5739.36. Report of tax revenue by industry classification |
| Section 5739.99. Penalty |