United States State Sales Tax Economic Nexus for Remote Sellers
Ohio – United States State Sales Tax Economic Nexus for Remote Sellers

United States State Sales Tax Economic Nexus for Remote Sellers OH-M: Ohio: marketplace facilitator rule

From 1 September 2019 a marketplace facilitator meeting substantial nexus is treated as the seller of every sale it facilitates: it holds a seller's use tax licence, collects Ohio tax, files and pays on all taxable facilitated sales. A seller selling only through a marketplace that collects for it does not need the licence.

Maintained by Gerard Blokdyk

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