# Ohio Rev. Code § 5739.06: Monetary allowance granted under streamlined sales and use tax agreement

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.06

## Section

- **Citation:** Ohio Rev. Code § 5739.06
- **Heading:** Monetary allowance granted under streamlined sales and use tax agreement
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 57 / Chapter 5739 / § 5739.06

## Text

July 1, 2003 Senate Bill 143 - 124th General Assembly (A) As used in this section, "certified automated system" has the same meaning as in section 5740.01 of the Revised Code. (B) If the tax commissioner enters into the streamlined sales and use tax agreement under section 5740.03 of the Revised Code, the commissioner shall provide a monetary allowance from the taxes collected to each of the following: (1) A certified service provider, in accordance with the agreement and under the terms of the contract signed with the provider; (2) Any vendor registered under the agreement that selects a certified automated system to perform part of its sales or use tax functions; (3) Any vendor registered under the agreement that uses a proprietary system to calculate taxes due and has entered into a performance agreement with states that are members to the streamlined sales and use tax agreement. (C) The monetary allowance provided for in division (B)(2) or (3) of this section shall be given to the vendor for the period established by, and at the rate set in, the streamlined sales and use tax agreement entered into under section 5740.03 of the Revised Code. Such allowance shall be in addition to any discount to which the vendor is entitled under section 5739.12 of the Revised Code.

## Nearby sections

- [Ohio Rev. Code § 5739.01 § 5739.01. Sales tax definitions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.01.md)
- [Ohio Rev. Code § 5739.02 § 5739.02. Levy of sales tax - purpose - rate - exemptions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.02.md)
- [Ohio Rev. Code § 5739.03 § 5739.03. Consumer to pay tax - report of tax - exemption certificates](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.03.md)
- [Ohio Rev. Code § 5739.04 § 5739.04. Notification of change in county or transit authority boundaries](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.04.md)
- [Ohio Rev. Code § 5739.05 § 5739.05. Powers and duties of tax commissioner - payment by vendor on predetermined basis](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.05.md)
- [Ohio Rev. Code § 5739.06 § 5739.06. Monetary allowance granted under streamlined sales and use tax agreement](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.06.md)
- [Ohio Rev. Code § 5739.07 § 5739.07. Vendor or consumer refunds](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.07.md)
- [Ohio Rev. Code § 5739.08 § 5739.08. Municipal or township excise lodging taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.08.md)
- [Ohio Rev. Code § 5739.09 § 5739.09. Administration and allocation of lodging tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.09.md)
- [Ohio Rev. Code § 5739.10 § 5739.10. Excise tax on vendor's receipts](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.10.md)
- [Ohio Rev. Code § 5739.011 § 5739.011. Exemptions for manufacturing](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.011.md)
- [Ohio Rev. Code § 5739.11 § 5739.11. Records open to inspection - exemption certificate](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.11.md)
- [Ohio Rev. Code § 5739.012 § 5739.012. Taxation of bundled transactions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.012.md)
- [Ohio Rev. Code § 5739.12 § 5739.12. Monthly return by vendor - reconciliation return](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5739_S5739.06. Check the current official text before relying on it. Not legal advice.