The Streamlined Sales Tax (SST) Governing Board has approved Ohio as a full member state. Ohio will become a full member, effective January 1, 2014. Taxpayers registered through the SST Central Registration System will be automatically registered in Ohio on January 1, 2014 and must begin collecting Ohio sales and use taxes unless already registered to do so. A taxpayer that does not expect to make sales in Ohio and is not a Model 1 Seller (a seller who uses a certified service provider) will have from January 1, 2014 to January 31, 2014 to access their account and indicate the anticipated absence of sales in Ohio. If this indicator is not changed to reflect the lack of sales, Ohio will expect to receive a return for each reporting period. Amnesty offered under Streamlined Sales Tax will close for Ohio on December 31, 2014. (Press Release, Streamlined Sales Tax Governing Board, November 5, 2013)