us-oh/stat
Ohio Rev. Code § 5741.04
Collection, reporting and remission of tax by seller
Every seller required to register with the tax commissioner pursuant to section 5741.17 of the Revised Code who is engaged in the business of selling or facilitating the sale of tangible personal property in this state for storage, use, or other consumption in this state, to which section 5741.02 of the Revised Code applies, or which is subject to a tax levied pursuant to section 5741.021, 5741.022, or 5741.023 of the Revised Code, shall, and any other seller who is authorized by rule of the tax commissioner to do so may, collect from the consumer the full and exact amount of the tax payable on each such storage, use, or consumption, in the manner and at the times provided as follows:
# (A)
If the price is, at or prior to the delivery of possession of the thing sold to the consumer, paid in currency passed from hand to hand by the consumer or the consumer's agent, to the seller or the seller's agent, the seller or the seller's agent shall collect the tax with and at the same time as the price.
# (B)
If the price is otherwise paid or to be paid, the seller or the seller's agent shall, at or prior to the delivery of possession of the thing sold to the consumer, charge the tax imposed by or pursuant to section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code to the account of the consumer, which amount shall be collected by the seller from the consumer in addition to the price. Such transaction shall be reported on the return for the period in which the transaction occurred, and the amount of tax applicable to the transaction shall be remitted with the return or, if the consumer is subject to section 5741.121 of the Revised Code, in the manner prescribed by that section. The amount of the tax shall become a legal charge in favor of the seller and against the consumer.
# (C)
It shall be the obligation of each consumer, as required by section 5741.12 of the Revised Code, to report and pay the taxes levied by sections 5741.021, 5741.022, and 5741.023 of the Revised Code, if applicable, on any storage, use, or other consumption of tangible personal property purchased in this state from a vendor required to be licensed pursuant to section 5739.17 of the Revised Code.
Source: view the official text
In this chapter (32 sections)
- 5741.01 · Definitions
- 5741.02 · Levy of tax - rate - exemptions
- 5741.03 · Use of revenue
- 5741.04 · Collection, reporting and remission of tax by seller
- 5741.05 · Seller to determine jurisdiction for which to collect tax
- 5741.06 · Powers and duties of tax commissioner - prepayment of tax
- 5741.07 · Rights of marketplace facilitator treated as seller
- 5741.08 · Notification of change in county or transit authority…
- 5741.10 · Refunds
- 5741.11 · Liability of seller for failure to collect and remit tax
- 5741.12 · Return required by seller or user - payment of tax
- 5741.13 · Assessment for failure to make return or pay tax
- 5741.14 · Procedures relating to assessments
- 5741.15 · Inspection of records by tax commissioner
- 5741.16 · Four-year limitation for assessment against seller or…
- 5741.17 · Registration of sellers with tax commissioner
- 5741.19 · Prohibition against refusal to pay tax
- 5741.021 · Additional county use tax
- 5741.21 · Seller to collect tax - prohibition against rebates
- 5741.022 · Transit authority levy
- 5741.22 · Failure to file return
- 5741.023 · County use tax for specific purposes
- 5741.23 · Right of county or transit authority to levy additional tax…
- 5741.24 · Commissioner may delegate investigation powers - cooperation…
- 5741.25 · Failure to file or make payment
- 5741.031 · Deposit and use of funds
- 5741.071 · Waiver for facilitator not to be treated as a seller
- 5741.072 · Delivery network company waiver
- 5741.99 · Penalty
- 5741.101 · Refund may be applied in satisfaction of debt due state
- 5741.121 · Tax payments by electronic funds transfer
- 5741.122 · Returns of taxpayers using electronic funds transfer