Ohio § 5741.11

§ 5741.11.

(A) Except as otherwise provided in divisions (B) and (C) of this section, if any seller

who is required or authorized to collect the tax imposed by or pursuant to section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code fails to do so, the seller shall be liable personally for such amount as the seller

failed to collect.  If any seller collects the tax imposed by or pursuant to any such section and fails

to remit the same to the state as prescribed, the seller shall be personally liable

for any amount collected that the seller failed to remit.  The tax commissioner may make an assessment against such seller, based upon any

information within the commissioner's possession.  The commissioner shall give to the seller written notice of such assessment.  Such notice shall be served upon the seller in the manner provided in section 5703.37 of the Revised Code . (B) A marketplace facilitator is relieved of all liability under division (A) of this

section for failure to collect the tax imposed by or pursuant to section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code on a sale facilitated by the marketplace facilitator on behalf of an unaffiliated

marketplace seller if it is demonstrated to the satisfaction of the commissioner that

the marketplace facilitator made a reasonable effort to obtain sufficient and accurate

information about the sale from the marketplace seller and that the marketplace facilitator

failed to collect the correct amount of tax because of insufficient or incorrect information

provided by the marketplace seller. If a marketplace facilitator is relieved of liability under this division, the marketplace

seller for which the sale was facilitated and the purchaser are personally liable

for any amount of tax that is not properly collected, paid, or remitted. (C) Division (B) of this section does not absolve a marketplace facilitator, marketplace

seller, or any other person from personal liability for collecting but failing to

remit the tax imposed by or pursuant to section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code . (D) No class action may be brought against a marketplace facilitator in any court of

this state on behalf of consumers arising from or in any way related to an overpayment

of the tax imposed by or pursuant to section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code on sales facilitated by the marketplace facilitator, regardless of whether the claim

is characterized as a tax refund claim.