Ohio § 5740.03 Development of streamlined sales and use tax system

Ohio Statutes

§ 5740.03 — Development of streamlined sales and use tax system

Ohio § 5740.03

Title 57Taxation

Ch. 5740Simplified Sales And Use Tax Administration Act

This text of Ohio § 5740.03 (Development of streamlined sales and use tax system) 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. § 5740.03 (2026).

Text

Subject to section5740.05of the Revised Code, the tax commissioner may enter into the agreement with one or more states. In furtherance of the agreement, the commissioner may act jointly with other member states to establish standards for certification of service providers and automated systems, establish performance standards for multi-state sellers, and procure goods and services. The commissioner may take other actions reasonably required to implement this chapter, including adopting rules.

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Subject to section5740.05of the Revised Code, the tax commissioner may enter into the agreement with one or more states. In furtherance of the agreement, the commissioner may act jointly with other member states to establish standards for certification of service providers and automated systems, establish performance standards for multi-state sellers, and procure goods and services. The commissioner may take other actions reasonably required to implement this chapter, including adopting rules.