Ohio § 5741.21 Seller to collect tax - prohibition against rebates

Ohio Statutes

§ 5741.21 — Seller to collect tax - prohibition against rebates

Ohio § 5741.21

Title 57Taxation

Ch. 5741Use Tax; Storage Tax

This text of Ohio § 5741.21 (Seller to collect tax - prohibition against rebates) 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. § 5741.21 (2026).

Text

No seller shall fail to collect the full and exact tax as required by section5741.02,5741.021,5741.022, or5741.023of the Revised Code, or fail to comply with sections5741.01to5741.22of the Revised Code, and the rules of the tax commissioner or except as expressly authorized by such sections, refund, remit, or rebate to a consumer, directly or indirectly by whatsoever means, any of the tax, or make in any form of advertising, verbal or otherwise, any statements which might imply that he is absorbing the tax, or paying the tax for the consumer by an adjustment of prices, or selling at a price including the tax, or rebating the tax in any other manner.

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No seller shall fail to collect the full and exact tax as required by section5741.02,5741.021,5741.022, or5741.023of the Revised Code, or fail to comply with sections5741.01to5741.22of the Revised Code, and the rules of the tax commissioner or except as expressly authorized by such sections, refund, remit, or rebate to a consumer, directly or indirectly by whatsoever means, any of the tax, or make in any form of advertising, verbal or otherwise, any statements which might imply that he is absorbing the tax, or paying the tax for the consumer by an adjustment of prices, or selling at a price including the tax, or rebating the tax in any other manner.