This archived Information Release has been superseded by a
later release. It is archived here for historical/reference
purposes ONLY. For the most current Information Releases,
please refer to the main "Information Releases - Current
May 5, 2003 Notice to State Practitioners and Tax Software
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.
OHIO RELAY SERVICES FOR
THE HEARING OR SPEECH IMPAIRED