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.

Do I have to collect another state's use tax?

Any Ohio vendor who makes taxable sales that are delivered to purchasers in another state should register with that state and collect that state’s use tax. If the vendor has nexus with that state, the vendor is subject to its tax laws, including possible audit and assessment. Even if the vendor does not have nexus with the other state, the Ohio Department of Taxation may audit the vendor's records and provide information on interstate sales to the other state. That state will then bill the purchasers for the appropriate use tax. Other states’ tax department Web sites can be accessed through the link Other States' Tax Departments on our Web site.