Ohio § 5741.07
Full text of Ohio Ohio Revised Code § 5741.07, with citation guidance and answers to common questions.
§ 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.
Frequently Asked Questions About Ohio § 5741.07
What does Ohio Revised Code § 5741.07 cover?
Section 5741.07 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5741.07?
A common citation format is "Ohio Revised Code § 5741.07" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5741.07 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.