SSTP: Streamlined Sales Tax Project: Ohio Changes

Streamlined Sales Tax

Ohio is participating in the Streamlined Sales Tax Project. The SSTP is a multi-state initiative to make sales tax laws, rules, and systems more uniform across states and thus easier for vendors to collect states’ sales taxes. Ohio has changed some of its laws to conform to the provisions of the SSTP. This Web page provides the latest information on those changes. The ultimate goal of the SSTP is to encourage out-of-state vendors – primarily catalog and Internet companies – to collect the sales tax of Ohio and other states. Ohio’s state and local governments lose an estimated $600 million annually on untaxed sales by out-of-state vendors.

SSTP NEWS

bullet line item News Release: NEW Streamlined Sales Tax Effort Takes Step Forward - April 25, 2008
bullet line item News Release: Department of Taxation: Sales Tax Collection Rules Won't Change - Oct. 1, 2007
bullet line item News Release: Ohio Onboard with New and Streamlined Sales Tax System - National project can benefit Ohio businesses and governments - October 7, 2005         
   

OHIO AND THE SSTP

Ohio's Proposed Amendment to the SSTP
(for April 17, 2006 Governing Board Meeting)
bullet line item

Ohio's Proposed Amendment (full text) (PDF)

- Constitutional Analysis of Ohio's Proposed Amendment (PDF)
bullet line item Summary of Ohio's Proposed Amendment (PDF)
bullet line item

Letter to Implementing States or Associate Member States (PDF)

- Questionnaire for These States (PDF)

bullet line item

Letter to Full Member States (PDF)

- Questionnaire for Full Member States (PDF)
   

Ohio's Petition for SSTP Membership
(Filed April 27, 2005)
bullet line item Petition for Membership (PDF)
bullet line item Certificate of Compliance (Revised June 8, 2005) (PDF)
bullet line item Revised April, 2006 Taxability Matrix (PDF)
bullet line item Certificate of Mailing (PDF)
bullet line item Public Comments from COST (PDF)
bullet line item Response to Public Comments (PDF)
 

DELIVERY SALES CHANGES

bullet line item News Release: NEW Department of Taxation: Sales Tax Collection Rules Won't Change - Oct. 1, 2007

bullet line item

Information Release: Delivery Sourcing - Delay in Sourcing of Delivery Sales, Issued February, 2007 - Updates Some Vendors of a Change in Sourcing of Delivery Sales to January 1, 2008.
bullet line item Notice to Ohio vendors - June 6, 2005
bullet line item Information Release: Vendor Compensation - Revised July, 2005
bullet line item Application for Compensation of Expenses - June, 2005
 

Cumulative Filing Report for Destination and Origin Sales
Notice to Taxpayers: New Filing Requirement

bullet line item

 NEW County Destination Sourcing Report for July 1, 2007 through December 31, 2007
bullet line item County Destination Sourcing Report for January 1, 2007 through June 30, 2007

bullet line item

 County Destination Sourcing Report for July 1, 2006 through December 31, 2006
   
FOOD DEFINITION CHANGES
bullet line item Information Release: Food Definition Change (Issued May 2004; Revised June 2007)

bullet line item

 Informational Brochure: New Definition of "Food" (Issued July 2004)
   
QUESTIONS?
bullet line item E-Mail Us
bullet line item Call our SSTP Hotline at 1-888-405-4039
   
SSTP LINKS
bullet line item The Finder - Ohio's new online tool that locates the sales tax rate for every address in the state
bullet line item National Streamlined Sales Tax Project
bullet line item Registration under the Streamlined system
bullet line item Amnesty under Streamlined system
bullet line item Ohio sales and use tax information