Streamlined Sales Tax Project
Ohio is currently an associate member of the Streamlined
Sales Tax Project. The project is a multi-state initiative to
make sales tax laws, rules, and systems more uniform across
states and thus easier for vendors to collect sales taxes.
The ultimate goal of the streamlining effort 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
$350 million annually on untaxed sales by out-of-state
This page contains the latest information about Ohio's
participation in the streamlining project as well as other
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 September 2011) (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.
— This information release explains the current rules for
rules for the sourcing of sales.