Income - Business Income Deduction FAQs

I have a trucking business in Ohio, but the business makes some deliveries to other states. Should the income generated from sales to other states be considered business income for purposes of this deduction? And if so, how do I determine if these are sales within Ohio or “everywhere sales”?

  • Yes. These sales are considered business income for purposes of the small business deduction. Receipts from the sale of tangible personal property are considered sales within Ohio if the property is received in Ohio by the purchaser after all transportation has been completed. Property received in other states should be included in “everywhere sales.”