Legal Resources

Tax Reform Frequently Asked Questions

Why change from associate membership to full membership?

  • Sellers who register through the Streamlined Sales Tax Project (“SSTP”) will collect and remit the tax on behalf of the Ohio consumer. This simplifies compliance for Ohio consumers who are obligated to report and pay use tax on purchases made from out-of-state sellers who are not required to collect Ohio sales tax. It will also provide Ohio with additional revenue.
  • Ohio has been an associate member of SSTP since October 1, 2005. As a full member, Ohio will now be able to vote on any future changes to the Streamlined Sales Tax Agreement.
  • Ohio has already enacted all statutory provisions required to implement the Streamlined Agreement.  Becoming a full member does not require additional legislative action by Ohio but does provide for additional revenue collected by sellers that register through SSTP. 
  • Contingent on the passage of the Marketplace Fairness Act by Congress, Ohio being a full member of the SSTP will benefit because all SSTP registered remote (out-of-state) sellers will be required to collect and remit sales on purchases by Ohio consumers.