Ohio Code § 5740.09
Ohio Code § 5740.09. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5740.09.
(A) No cause of action shall accrue against a seller for over-collection of the taxes
levied by section 5739.02 , 5739.021 , 5739.023 , 5739.026 , 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code until the purchaser has provided written notice of the over-collection to the seller
and the seller has had sixty days after the notice was mailed to respond. The notice must contain the information necessary to determine the validity of the
request. In no case shall a cause of action accrue against a seller for the over-collection
of such taxes if either the purchaser or the seller has filed a refund claim for the
over-collection pursuant to section 5739.07 or 5741.10 of the Revised Code . (B) In connection with a purchaser's request from a seller of over-collected taxes under
division (A) of this section, a seller shall be presumed to have a reasonable business
practice if, in the collection of the taxes, the seller does both of the following: (1) Uses either a certified service provider or a certified automated system, including
a proprietary system; and (2) Has remitted to the state all taxes collected, less any deductions or collection
allowances provided by section 5739.12 or 5741.12 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5740.09
- 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:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
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 § 5740.09 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 § 5740.09 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Statutes are amended, repealed, and renumbered every session.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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