us-oh/stat
Ohio Rev. Code § 5739.26
Tax paid by consumer - prohibition against false certificates
Official textcodes.ohio.govlast amended
No consumer shall refuse to pay the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or refuse to comply with such sections and the rules and regulations of the tax commissioner, or present to the vendor a false certificate indicating that the sale is not subject to the tax.
Source: view the official text
In this chapter (40 sections)
- 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
- 5739.34 · No preememption
- 5739.35 · Delegation of investigative powers
- 5739.36 · Report of tax revenue by industry classification
- 5739.41 · Sales tax holiday designation
- 5739.051 · Medicaid health insuring corporation; direct payments;…
- 5739.061 · Vendor compensation for complying with origin based sourcing…
- 5739.072 · Refund may be applied in satisfaction of debt due state