Ohio retail situs rules.

In order to conform to the laws pursuant to the Streamlined Sales Tax Project, changes to the retail sales tax situsing (sourcing) rules were to take effect January 1, 2004. However, a notice was sent out from the Ohio Department of Taxation stating the delay of the effective date, now set for January 1, 2005. Until then, vendors should continue to tax at the rate currently in effect at the vendor’s location. More details regarding these and other recent changes will be included in the sales tax return booklets mailed in January 2004. (Ohio Department of Taxation, Letter to Vendors on December 1, 2003)

Posted on February 15, 2004