Ohio notified vendors that the Tax Commissioner has decided that he will not issue a journal entry confirming that there are certified service provider (CSP) services provided by the Streamlined Sales Tax Governing Board for all delivery sales made by Ohio vendors. Therefore, Ohio vendors whose delivery sales amounted to less than $30 million dollars in 2005 are not obligated to switch to destination sourcing on May 1, 2007. Instead, they may continue to source their sales by using origin-based sourcing through 2007. However, by January 1, 2008 all vendors must switch to the destination-based sourcing rules. Additionally, if vendors wish to accept the destination-based sourcing rules prior to January 1, 2008, they may do so at any time. Formal notice is not needed and any changes made must be done at the beginning of the reporting period. Nonetheless, vendors with sales over $30 million during the year of 2005 are required to use the destination based sourcing requirements. (Sales and Use Tax Information Release ST 2007-01, Ohio Department of Taxation, February 2, 2007)