Ohio Code § 5740.04

Ohio Code § 5740.04. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5740.04.

(A) No provision of the agreement, in whole or in part, invalidates or amends the law

of this state.  Adoption of the agreement by this state does not amend the law of this state.  Implementation in this state of any condition of the agreement, whether adopted

before, at, or after membership of this state in the agreement, must be by the action

of this state. (B) The agreement is an accord among individual cooperating sovereigns in furtherance

of their governmental functions.  The agreement provides a mechanism among the member states to establish and maintain

a cooperative, simplified system for the application and administration of sales and

use taxes under the duly adopted laws of each member state.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5740.04
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

What is the source of Ohio Revised Code § 5740.04?

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 § 5740.04 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 § 5740.04 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Statutes are amended, repealed, and renumbered every session.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.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.