us-oh/stat
Ohio Rev. Code § 5739.18
System for issuing vendor's licenses
The tax commissioner shall provide and maintain a system that will allow county auditors to issue vendor's licenses. County auditors shall use that system to issue vendor's licenses.
The commissioner shall publish lists of the following information on the department of taxation's web site:
# (A)
The name, account number, and business address of each holder of a vendor's license issued under section 5739.17 of the Revised Code, and information regarding the active or inactive status of the license;
# (B)
The name, account number, and business address of each holder of a direct payment permit issued under section 5739.031 of the Revised Code and information regarding the active or inactive status of the permit;
# (C)
The name, account number, and business address of each seller that has registered with the commissioner under section 5741.17 of the Revised Code and information regarding the active or inactive status of the registration.
Source: view the official text
In this chapter (40 sections)
- 5739.01 · Sales tax definitions
- 5739.02 · Levy of sales tax - purpose - rate - exemptions
- 5739.03 · Consumer to pay tax - report of tax - exemption certificates
- 5739.04 · Notification of change in county or transit authority…
- 5739.05 · Powers and duties of tax commissioner - payment by vendor on…
- 5739.06 · Monetary allowance granted under streamlined sales and use…
- 5739.07 · Vendor or consumer refunds
- 5739.08 · Municipal or township excise lodging taxes
- 5739.09 · Administration and allocation of lodging tax
- 5739.10 · Excise tax on vendor's receipts
- 5739.011 · Exemptions for manufacturing
- 5739.11 · Records open to inspection - exemption certificate
- 5739.012 · Taxation of bundled transactions
- 5739.12 · Monthly return by vendor - reconciliation return
- 5739.13 · Liability of vendor and consumer - assessment - petition for…
- 5739.14 · Sale of entire business - successor liable for taxes and…
- 5739.15 · Jeopardy assessment
- 5739.16 · Four-year limitation for assessments - exceptions
- 5739.17 · Vendor's license
- 5739.18 · System for issuing vendor's licenses
- 5739.19 · Revocation of license
- 5739.021 · Additional sales tax levied by county
- 5739.21 · Crediting of funds
- 5739.022 · Repealing emergency permissive tax
- 5739.023 · Transit authority tax levy
- 5739.025 · Computation; audits; sale of a fractional ownership program…
- 5739.026 · County sales tax for specific purposes
- 5739.26 · Tax paid by consumer - prohibition against false certificates
- 5739.027 · Tax on watercraft or outboard motor purchased by nonresident
- 5739.028 · Reducing tax for transit purposes - increasing tax for…
- 5739.029 · Nonresident consumer motor vehicle sales tax
- 5739.29 · Vendor to collect tax - prohibition against rebate
- 5739.30 · Return or report must be filed - prohibitions - actions by…
- 5739.031 · Direct payment permits
- 5739.31 · Vendor or transient vendor's license - prohibitions upon…
- 5739.032 · Permit holder tax payments by electronic funds transfer
- 5739.32 · Withholding tax funds to insure compliance by local officials
- 5739.033 · Location of sale
- 5739.33 · Personal liability for tax
- 5739.034 · Telecommunications services definitions