The state of Ohio became an associate member of Streamlined Sales Tax on October 1st, 2005 and a full member on January 1, 2014.
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
Remote Seller Compliance Date: 8/1/2019
Remote Seller Thresholds:
Gross receipts greater than $100,000 or 200 or more transactions in the current or preceding calendar year.
R.C. 5741.01 utilizes gross receipts; however R.C. 5739.01(I) and R.C. 5739.01(B) defines “receipts” and “sales” to effectually be retail sales. Therefore, only those sales which are considered retail sales are included in the economic nexus threshold calculation. For example, only those enumerated services in R.C. 5739.01(B)(3) are utilized when determining the economic nexus threshold. Additionally, “retail sales” do not include “sales for resale”.
Notes: Marketplace Facilitator