Streamlined Sales and Use Tax Administration Act
- § 1354.14. Short Title—Streamlined Sales and Use Tax Administration Act
- § 1354.15. Definitions
- § 1354.16. Purpose
- § 1354.17. Representatives on Governing Board
- § 1354.18. Duties and Authority of Tax Commission—Entry into Streamlined Sales and Use Tax Agreement
- § 1354.19. Effect of Agreements on Laws of State
- § 1354.20. Requirements for Entering into Streamlined Sales and Use Tax Agreement
- § 1354.21. Effect of Agreement
- § 1354.22. Persons Benefitted by Agreement
- § 1354.23. Certified Service Provider Defined—Seller Liability
- § 1354.24. Amnesty for Uncollected or Unpaid Sales or Use Taxes
- § 1354.25. Effective Date of State or Local Sales and Use Tax Rate Changes
- § 1354.26. Refund of Incorrectly Paid Sales or Use Taxes
- § 1354.27. Sourcing of Retail Sale or Lease or Rental
- § 1354.28. Repealed by Laws 2007, C. 155, § 17, eff. Nov. 1, 2007
- § 1354.29. Purchase of Digital Good, Computer Software Delivered Electronically, or Service Delivered Electronically—Multiple Points of Use (Mpu) Exemption Form
- § 1354.30. Sourcing of Sale of Telecommunications Services Sold on Call-By-Call Basis
- § 1354.31. Entry into Streamlined Sales and Use Tax Agreement—Monetary Allowance from Taxes Collected—Compensation for Start-up Costs
- § 1354.32. Database Describing Boundary Changes for Taxing Jurisdictions
- § 1354.33. Streamlined Sales and Use Tax Agreement System—Confidentiality Rights and Privacy Interests
- § 1354.34. Taxability Matrix—Relief from Liability
- § 1354.35. Tax on Bundled Transactions
- § 1354.36. One–Subject Requirement for Sales Tax Levies Submitted to County Voters
- § 1355. Exemptions—Subject to Other Tax
- § 1355.1. Leased Passenger Vehicles—Report of Lease
- § 1356. Exemptions—Governmental and Nonprofit Entities
- § 1356. Exemptions—Governmental and Nonprofit Entities
- § 1356. Exemptions—Governmental and Nonprofit Entities
- § 1356.1. Fire Departments for Unincorporated Areas—Qualification for Exemption—Proof of Eligibility
- § 1356.2. Sales Tax Exemption—Unlawful Use—Penalties
- § 1357. Exemptions—General
- § 1357. Exemptions—General
- § 1357. Exemptions—General
- § 1357. Exemptions—General
- § 1357. Exemptions—General
- § 1357.1. Repealed by Laws 1993, C. 275, § 51, eff. July 1, 1993
- § 1357.2. Repealed by Laws 1996, C. 289, § 10, eff. July 1, 1996
- § 1357.3. Repealed by Laws 1996, C. 289, § 10, eff. July 1, 1996
- § 1357.4. Aircraft Maintenance or Manufacturing Facilities—Sales of Computers, Data Processing Equipment, Related Peripherals and Telephone, Telegraph or Telecommunications Service and Equipment—Sales Tax Refund—Computation of Interest—Claim Documentation—Filing
- § 1357.5. Aircraft Maintenance or Manufacturing Facilities—Sales of Tangible Property Consumed or Incorporated in Construction or Expansion—Sales Tax Refund—Computation of Interest—Documentation of Claims—Affidavits by Contractors
- § 1357.6. Drugs and Medical Devices and Equipment—Exemption
- § 1357.7. Horses—Exemption
- § 1357.8. Repealed by Laws 2005, C. 381, § 18, eff. July 1, 2005
- § 1357.9. Service Transactions Among Related Entities—Exemptions
- § 1357.10. Clothing or Footwear—Exemption of Certain Sales—Exceptions
- § 1357.21. Broadband Exemption—Administered as Rebate—Qualifications
- § 1358. Exemptions—Agriculture
- § 1358.1. Exemptions—Agriculture—Proof of Eligibility
- § 1359. Exemptions—Manufacturing
- § 1359.1. Manufacturers—Refund of Certain State and Local Sales Taxes
- § 1359.2. Manufacturer Exemption Permit
- § 1360. Exemptions—Corporations—Partnerships
- § 1361. Consumer to Pay Tax—Vendor to Collect Tax—Penalties for Failure to Collect
- § 1361.1. Consumer Exempt from Tax—Liability of Vendor—Confidentiality
- § 1361.2. Disabled Veterans' Exemption—Proof of Eligibility Required
- § 1362. Remittance of Tax—Tax Brackets
- § 1363. Classification of Vendors
- § 1364. Permits to DO Business
- § 1364.1. Direct Payment Permits
- § 1364.2. Special Events—Permit—Fee—Sales Tax Collection by Vendors—Report—Annual Events—Definitions
- § 1364.3. Hearings—Increased Enforcement Personnel
- § 1365. When Tax Due—Reports—Records
- § 1365.1. Model 1, Model 2, or Model 3 Seller—Streamlined Sales and Use Tax Agreement—Returns in Simplified Format—Additional Informational Returns
- § 1366. Deduction from Taxable Sales for Bad Debts
- § 1367. Repealed by Laws 1993, C. 146, § 29
- § 1367.1. Repealed by Laws 2017, C. 326, § 1, eff. July 1, 2017
- § 1368. Bond or Security
- § 1368.1. Repealed by Laws 1987, C. 203, § 163, Operative July 1, 1987
- § 1368.2. Repealed by Laws 2013, C. 334, § 5, eff. July 1, 2013
- § 1368.3. Noncompliant Taxpayer—Delinquency—Business Closure
- § 1369. Collection of Delinquent Taxes—Political Subdivisions Failing to Pay
- § 1370. County Sales Tax—Notice of Rate Change—Exemptions—Duration—Voting and Elections for a Levy
- § 1370.1. Counties—Sales Tax
- § 1370.2. Counties with Population of More than 300,000—Sales Tax—Use of Proceeds—Aircraft Maintenance or Manufacturing Facilities—Approval by Voters—Time Period
- § 1370.2a. Counties with Population of More than 300,000—Sales Tax—Acquisition and Development of Qualified Manufacturing Facilities
- § 1370.3. County Sales Tax—Aircraft Maintenance or Manufacturing Facilities—Tax Relief—Claims—Computation—Deadline for Submission
- § 1370.4. County Sales Tax—Conditions for Levy
- § 1370.5. County Sales Tax—Levy of Tax on Gross Proceeds or Receipts Derived from Certain Consumer Sales and Services to Fund Economic Development Projects
- § 1370.6. County Sales Tax—Levy of Tax on Gross Proceeds or Receipts Derived from Certain Consumer Sales and Services to Fund Projects for New Public Improvements
- § 1370.7. Creation of Transportation or Regional Economic Development Authorities—Sales Tax Levy—Dissolution
- § 1370.8. Creation of Hospital Authorities—Sales Tax Levy—Dissolution
- § 1370.9. Lodging Tax—Approval by Voters—Designation of Purpose—Revolving Funds
- § 1371. County Sales Tax—Assessment, Collection, and Enforcement
- § 1372. County Sales Tax as Lien
- § 1373. Sales Tax Remitting Account—Creation—Contents—Investment of Deposits
- § 1374. Sales Tax Remitting Account—Certification of Interest Earned—Remittances to Municipalities and Counties
- § 1375. Digital Mapping System—Information to Vendors
- § 1376. Printing—Printing-Related Activities—Distribution of Printed Materials—Exemptions
- § 1377. Clothing or Footwear—Certain Sales Exempted from County Sales Tax