Ohio Code § 5741.04
Ohio Code § 5741.04. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5741.04.
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: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5741.04
- 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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