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.

Is sales or use tax due on purchases over the Internet?

If the seller is located in Ohio or the out-of-state seller has substantial nexus with Ohio, sales or use tax is due on all sales of tangible personal property and selected services to purchasers in Ohio, unless the purchaser has a statutory basis for claiming exception or exemption. Note: Many out-of-state sellers are registered with Ohio to collect and remit Ohio use tax on taxable sales made to Ohio consumers. Effective August 1, 2019, Ohio enacted substaintial nexus statutes when a seller has at least 200 transactions or $100,000 or more in gross sales into Ohio. With this change in statutes, a seller making sales into Ohio may have a requirement to collect Ohio (seller's) use tax without a physical presence in this state. See Ohio Revised Code 5741.01(I).


If the seller is not located in Ohio and does not have substantial nexus with Ohio, the seller cannot be required to collect and remit Ohio use tax. However, the purchaser will still owe Ohio use tax on the purchase of goods or services, unless the purchaser has a statutory basis for claiming exception or exemption. Consumers may also remit use taxes due on their personal income tax return (Form IT-1040).

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