Effective June 2, 2005, the Ohio General Assembly has postponed the mandatory conversion from origin-based sourcing to destination-based sourcing previously scheduled to come into effect on July 1, 2005. Under Senate Bill 26, the rule requiring vendors to collect tax based on the destination of their shipped sale, as opposed to the place of origin, has been delayed until May 1, 2006 for vendors with delivery sales of greater than $30 million in 2005. The mandatory implementation of destination-based sourcing for vendors with delivery sales of less than $30 million in 2005 will be further delayed until May 1, 2007. Vendors with delivery sales of less than $30 million in 2005, and with delivery sales of less than $5 million in 2006, will have an additional seven months, until January 1, 2007, to implement destination-based sourcing policies. Although vendors are not required to implement destination-based sourcing policies until their respective effective date, all vendors may voluntarily utilize destination-based sourcing on and after January 1, 2005. (Ohio General Assembly, Senate Bill 26, effective as noted above).