Sales & Use Tax

Streamlined Sales Tax Governing Board Approves
Ohio’s Petition for Full Membership

During its fall meeting the Streamlined Sales Tax Governing Board approved Ohio’s petition for full membership in the Streamlined Sales Tax Project (“SSTP”).   Ohio becomes a full member effective January 1, 2014.  Ohio has been an associate member of SSTP since 2005.  As an associate member Ohio is required to comply with all the requirements of the Streamlined Sales Tax Agreement.  All statutory changes to comply with the Agreement are already in place so Ohio’s transition into full membership does not change any requirements for vendors or consumers.

SSTP is a multi-state effort to make sales tax laws, rules, and systems more uniform among states. The goal is to make it easier for those who make sales in multiple states to voluntarily collect and remit sales taxes to each of those states (federal law currently exempts sellers from this collection responsibility unless they have a physical presence in a state).

Moving to full membership status (in the SSTP) is part of Ohio’s continuing effort to modernize the state’s tax structure.  Creating a more business-friendly sales tax system and simplifying the collection of sales tax across the state helps retailers operating in multiple states and encourages remote sellers selling through the Internet and by mail order to voluntarily collect sales tax on sales to Ohio customers. Ohio’s state and local governments lose an estimated $350 million annually on untaxed sales by out-of-state vendors.

Latest Updates

  • Certificate of Compliance (PDF) — This document certifies the provisions of the Streamlined Sales Tax Project that Ohio is in compliance with and the relevant sections of state law that implement each provision.
  • Library of Definitions and Taxability Matrix (Revised 8/1/13) (PDF) — This document  provides standard definitions of common goods and services for purposes of the sales tax and shows how sales tax is applied to each under Ohio law.
  • Sourcing — This information release explains the current rules for rules for the sourcing of sales.

Other resources