Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Will out-of-state magazine publishers be required to collect and remit sales tax for the subscriptions?

  • If the publisher has some physical presence in the state, such as a distribution center, which for sales tax purposes establishes nexus with Ohio, the publisher is required to collect and remit the sales tax. If the publisher does not have nexus with Ohio and does not collect sales tax, the subscriber owes the tax as use tax and should pay it when they file their state individual income tax return.