Ohio Code § 5741.07
Ohio Code § 5741.07. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5741.07.
Except as otherwise provided in section 5741.11 of the Revised Code , a marketplace facilitator that is treated as a seller pursuant to division (E) of section 5741.01 of the Revised Code has the same rights and obligations under this chapter as other sellers. Such obligations include registering with the tax commissioner under section 5741.17 of the Revised Code and collecting and remitting the taxes levied under this chapter on sales facilitated
by the marketplace facilitator in accordance with section 5741.04 of the Revised Code . A marketplace facilitator's rights and obligations regarding a sale are not affected
by the amount of the price paid by the consumer that will accrue to or benefit the
marketplace facilitator as compared to the marketplace seller for which the sale is
facilitated, or by whether or not such marketplace seller has substantial nexus with
this state, registers with the tax commissioner under section 5741.17 of the Revised Code , or collects and remits taxes on sales not facilitated by a marketplace facilitator
in accordance with section 5741.04 of the Revised Code . A marketplace seller that is required to collect and remit the taxes levied under
this chapter shall continue to do so for all sales other than those facilitated by
a marketplace facilitator that is treated as a seller pursuant to division (E) of section 5741.01 of the Revised Code , including sales facilitated before the first day of the first month that begins
at least thirty days after the marketplace facilitator first has substantial nexus
with this state.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5741.07
- 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 § 5741.07?
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 § 5741.07 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 § 5741.07 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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