Ohio Code § 5739.06
Ohio Code § 5739.06. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5739.06.
(A) As used in this section, “ certified automated system ” has the same meaning as in section 5740.01 of the Revised Code . (B) If the tax commissioner enters into the streamlined sales and use tax agreement under section 5740.03 of the Revised Code , the commissioner shall provide a monetary allowance from the taxes collected to
each of the following: (1) A certified service provider, in accordance with the agreement and under the terms
of the contract signed with the provider; (2) Any vendor registered under the agreement that selects a certified automated system
to perform part of its sales or use tax functions; (3) Any vendor registered under the agreement that uses a proprietary system to calculate
taxes due and has entered into a performance agreement with states that are members
to the streamlined sales and use tax agreement. (C) The monetary allowance provided for in division (B)(2) or (3) of this section shall
be given to the vendor for the period established by, and at the rate set in, the
streamlined sales and use tax agreement entered into under section 5740.03 of the Revised Code . Such allowance shall be in addition to any discount to which the vendor is entitled
under section 5739.12 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5739.06
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
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Common questions
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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5739.06 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5739.06 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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