Section 5741.01. Protecting privacy of consumers

Section 5741.011. [Repealed]

Section 5741.02. Levy of tax - rate - exemptions

Section 5741.021. Additional county use tax

Section 5741.022. Transit authority levy

Section 5741.023. County use tax for specific purposes

Section 5741.03. Use of revenue

Section 5741.031. Deposit and use of funds

Section 5741.032. Remote seller administration fund

Section 5741.04. Collection, reporting and remission of tax by seller

Section 5741.05. Seller to determine jurisdiction for which to collect tax

Section 5741.06. Powers and duties of tax commissioner - prepayment of tax

Section 5741.07. [Repealed]

Section 5741.08. Notification of change in county or transit authority boundaries

Section 5741.09. [Repealed]

Section 5741.091. [Repealed]

Section 5741.10. Refunds

Section 5741.101. Refund may be applied in satisfaction of debt due state

Section 5741.11. Liability of seller for failure to collect and remit tax

Section 5741.12. Return required by seller or user - payment of tax

Section 5741.121. Tax payments by electronic funds transfer

Section 5741.122. Returns of taxpayers using electronic funds transfer

Section 5741.13. Assessment for failure to make return or pay tax

Section 5741.14. Procedures relating to assessments

Section 5741.15. Inspection of records by tax commissioner

Section 5741.16. Four-year limitation for assessment against seller or consumer - exceptions

Section 5741.17. Registration of sellers with tax commissioner

Section 5741.18. [Repealed]

Section 5741.19. Prohibition against refusal to pay tax

Section 5741.20. [Repealed]

Section 5741.21. Seller to collect tax - prohibition against rebates

Section 5741.22. Failure to file return

Section 5741.23. Right of county or transit authority to levy additional tax not preempted

Section 5741.24. Commissioner may delegate investigation powers - cooperation in investigations and prosecutions

Section 5741.25. Failure to file or make payment

Section 5741.99. Penalty