Source: https://www.lawserver.com/law/state/ohio/oh-code/ohio_code_chapter_5740
Timestamp: 2020-08-03 11:31:35
Document Index: 538998809

Matched Legal Cases: ['§ 5740', '§ 5740', '§ 5740', '§ 5740', '§ 5740', '§ 5740', '§ 5740', '§ 5740', '§ 5740', 'art 1']

Ohio Code > Chapter 5740 – Simplified Sales and Use Tax Administration Act » LawServer
Ohio Code > Chapter 5740
Ohio Code > Chapter 5740 – Simplified Sales and Use Tax Administration Act
§ 5740.01 Simplified sales and use tax administration act definitions
§ 5740.02 Simplified sales and use tax administration act definitions
§ 5740.03 Development of streamlined sales and use tax system
§ 5740.04 Interstate agreements
§ 5740.05 Effect of interstate agreement on other laws
§ 5740.06 Requirements for agreement
§ 5740.07 Effect of agreement
§ 5740.08 Certified service providers
§ 5740.09 Cause of action against seller for over-collection – notice
Terms Used In Ohio Code > Chapter 5740
Agreement: means the streamlined sales and use tax agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce, and unanimously adopted by the national conference of state legislatures' executive committee, and as subsequently amended and adopted by the member states. See Ohio Code 5740.01
Certified automated system: means software certified jointly by the member states to calculate the sales or use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Ohio Code 5740.01
Certified service provider: means an agent certified jointly by the member states to perform all of the seller's sales and use tax functions. See Ohio Code 5740.01
Member state: means any state that is a signatory to the agreement. See Ohio Code 5740.01
Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Ohio Code 5740.01
Seller: means any person making sales, leases, or rentals of personal property or services. See Ohio Code 5740.01
State: means any state of the United States and the District of Columbia. See Ohio Code 5740.01
Use tax: means the tax levied by section 5741. See Ohio Code 5740.01
Alabama Code > Title 40 > Chapter 23 - Sales and Use Taxes
Arizona Laws > Title 42 > Chapter 5 > Article 3 - Tax Exemption for Sales of Food
California Codes > Revenue and Taxation Code > Division 2 > Part 1 - SALES AND USE TAXES
Florida Regulations > Chapter 12A-1 - Sales and Use Tax
Florida Regulations > Chapter 12A-15 - Discretionary Sales Surtax
Iowa Code > Chapter 423 - Streamlined Sales and Use Tax Act
Kentucky Statutes > Chapter 139 - Sales and Use Taxes
Ohio Code > Chapter 5739 - Sales Tax
Ohio Code > Chapter 5740 - Simplified Sales and Use Tax Administration Act
Tennessee Code > Title 67 > Chapter 6 - Sales and Use Taxes
Virginia Code 58.1-600: Short title
Virginia Code 58.1-601: Administration of chapter
Virginia Code 58.1-602: Definitions
Virginia Code 58.1-603.1: (Effective until January 1, 2020; for contingent expiration date, see Acts 2018, c. 850) Additional state sales tax in certain counties and cities
Virginia Code 58.1-603: (Contingent expiration date -- see note) Imposition of sales tax