Ohio § 5739.06 Monetary allowance granted under streamlined sales and use tax agreement

Ohio Statutes

§ 5739.06 — Monetary allowance granted under streamlined sales and use tax agreement

Ohio § 5739.06

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.06 (Monetary allowance granted under streamlined sales and use tax agreement) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5739.06 (2026).

Text

(A)As used in this section, "certified automated system" has the same meaning as in section5740.01of the Revised Code.

(B)If the tax commissioner enters into the streamlined sales and use tax agreement under section5740.03of 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

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(A) As used in this section, "certified automated system" has the same meaning as in section5740.01of the Revised Code.

(B) If the tax commissioner enters into the streamlined sales and use tax agreement under section5740.03of 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 section5740.03of the Revised Code. Such allowance shall be in addition to any discount to which the vendor is entitled under section5739.12of the Revised Code.