Ohio Governor John R. Kasich has signed the fiscal year 2014-2015 state budget, which contains various tax changes.Per the legislation, if the U.S. Congress enacts the Marketplace Fairness Act of 2013 authorizing states to require sellers that lack substantial nexus to collect sales or use tax, Ohio will adopt conforming amendments prior to the effective date of the federal legislation, and the Tax Commissioner will adopt rules to administer collection of such taxes.(H.B. 59, Laws 2013, generally effective 91 days after filing with the Secretary of State, applicable as noted; Bill Analysis, Ohio Legislative Service Commission)