Ohio date change for sourcing rules.

Previously Ohio had sent out a letter to Ohio vendors alerting them of the change in situsing (sourcing) of sales. The change was to go into effect January 1, 2004. However, that date has now been pushed back to January 1, 2005. Retailers should continue to collect tax according to the current guidelines until this new date, unless otherwise notified. Additionally, the letter stated a form change from ST-10 to UST-1. This change is still in effect and begins with the January 2004 reporting period. (Ohio Department of Taxation News Release; H.B. 127, December 12, 2003)

Posted on February 15, 2004