Ohio has revised an information release to provide guidance on sourcing sales for marketplace facilitators. Per the guidance, marketplace facilitators are required to source sales that they facilitate (other than sales of titled motor vehicles, titled watercraft, or titled outboard motor) to the location where the consumer receives the property or service that is sold, regardless of where the marketplace facilitator and marketplace seller are located. This is commonly referred to as destination sourcing. However, for a marketplace facilitator’s direct (non-facilitated) sales, if the order is received in Ohio, the marketplace facilitator will source the sale to the location where the order is received. Marketplace facilitators that make sales in Ohio should review their sourcing based upon the state’s updated guidance to ensure that the proper local sales tax rate is being charged. The Ohio Department of Taxation has provided a helpful chart to help determine the proper sourcing of sales, leases and rentals to Ohio customers. To see our previous news item on Ohio’s marketplace nexus legislation, see Ohio Enacts New Economic Nexus Provisions and Marketplace Nexus Legislation. (Information Release ST 2009-3, Updated July 2020, Ohio Department of Taxation)