Effective in 2009, Ohio will require all vendors to file sales tax returns electronically, regardless of sales volume. The first electronic return is due by February 23, 2009 for monthly filers, and July 23, 2009 for semi-annual filers. Vendors may file by using the Ohio Business Gateway, Sales and Use eForms, or Ohio’s Telefile system. (Sales Tax Electronic Filing Notice, Ohio Department of Taxation, August 19, 2008)