A seller with no physical presence has substantial nexus, and must obtain a seller's use tax licence, when its sales to Ohio customers exceed $100,000, or it makes 200 or more separate sales to Ohio customers (as at 1 October 2026; from 1 August 2019). Although R.C. 5741.01 speaks of gross receipts, the Department's definitions mean only retail sales count: sales for resale are left out and only the enumerated taxable services are included.
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