Ohio Department of Taxation Businesses

SSTP: Streamlined Sales Tax Project: Ohio Changes

 

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

• News Release: Streamlined Sales Tax Effort Takes Step Forward - April 25, 2008
• News Release: Department of Taxation: Sales Tax Collection Rules Won't Change - Oct. 1, 2007
• 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)

• Ohio's Proposed Amendment (full text) ^(PDF)
  • Constitutional Analysis of Ohio's Proposed Amendment ^(PDF)
• Summary of Ohio's Proposed Amendment ^(PDF)
• Letter to Implementing States or Associate Member States ^(PDF)
  • Questionnaire for These States ^(PDF)
• Letter to Full Member States ^(PDF)
  • Questionnaire for Full Member States ^(PDF)

Ohio's Petition for SSTP Membership (Filed April 27, 2005)

• Petition for Membership ^(PDF)
• Certificate of Compliance (Revised June 8, 2005) ^(PDF)
• Revised April, 2006 Taxability Matrix ^(PDF)
• Certificate of Mailing ^(PDF)
• Public Comments from COST ^(PDF)
• Response to Public Comments ^(PDF)

DELIVERY SALES CHANGES

• Information Release: Vendor Compensation (regarding switch to origin-based sourcing) - July 2009
• News Release: Streamlined Sales Tax Effort Takes Step Forward - April 25, 2008
• Application for Compensation of Expenses Incurred for Origin Based Sourcing Tax Collections ^(Word)
• County Destination Sourcing Report for July 1, 2008-December 31, 2008 ^(XLS)
• County Destination Sourcing Report for January 1, 2008-June 30, 2008 ^(XLS)
• County Destination Sourcing Report for July 1, 2007 through December 31, 2007 ^(XLS)
• County Destination Sourcing Report for January 1, 2007 through June 30, 2007 ^(XLS)
• County Destination Sourcing Report for July 1, 2006 through December 31, 2006 ^(XLS)

FOOD DEFINITION CHANGES

• Information Release: Food Definition Change ^(PDF) (Issued May 2004; Revised June 2007)
• Informational Brochure: New Definition of "Food" ^(PDF) (Issued July 2004)
  

QUESTIONS?

• E-Mail Us
• Call our SSTP Hotline at 1-888-405-4039

SSTP LINKS

• The Finder - Ohio's new online tool that locates the sales tax rate for every address in the state
• National Streamlined Sales Tax Project
• Registration under the Streamlined system
• Amnesty under Streamlined system
• Ohio sales and use tax information