Information Release

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May 5, 2003 Notice to State Practitioners and Tax Software Providers

Senate Bill 143 of the 124th General Assembly made several changes to Ohio sales and use tax law with an effective date of July 1, 2003. Most notable among those changes is the revision in the situsing (sourcing) law that identifies what jurisdiction's sales or use tax a vendor is to charge. It is anticipated that the effective date of these changes will be delayed to January 1, 2004.

 

Please advise your clients and customers to follow the current sourcing rules (found in sections 5739.033 and 5739.034 of the Ohio Revised Code) until January 1, 2004. If the effective date of the change to the sourcing rules is not delayed to January 1, 2004, the Department will send you a new notice and will provide vendors the opportunity to make necessary changes to their tax collection procedures.

 

For more information contact William Riesenberger, Counsel, Sales and Use Tax Division, at (614) 466-4810.

 

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