Ohio Department of Taxation Businesses

SSTP: Streamlined Sales Tax Project: Historical Ohio Information

 

Ohio is an associate member of the Streamlined Sales Tax Project. The SSTP is a multi-state initiative to make sales tax laws, rules, and systems more uniform across states and thus easier for vendors to collect states’ sales taxes. Ohio has changed some of its laws to conform to the provisions of the SSTP. This Web page provides historical information on those changes as well as document's related to Ohio's membership. The ultimate goal of the SSTP is to encourage out-of-state vendors – primarily catalog and Internet companies – to collect the sales tax of Ohio and other states. Ohio’s state and local governments lose an estimated $350 million annually on untaxed sales by out-of-state vendors.

 

MAJOR CHANGES DUE TO SSTP

• Delivery Sales Changes

  • News Release: Department of Taxation: Sales Tax Collection Rules Won't Change - Oct. 1, 2007
  • News Release: Ohio Onboard with New and Streamlined Sales Tax System - National project can benefit Ohio businesses and governments - October 7, 2005
  • Application for Compensation of Expenses Incurred for Origin Based Sourcing Tax Collections ^(Word)
  • County Destination Sourcing Report for July 1, 2008-December 31, 2008 ^(XLS)
  • County Destination Sourcing Report for January 1, 2008-June 30, 2008 ^(XLS)
  • County Destination Sourcing Report for July 1, 2007 through December 31, 2007 ^(XLS)
  • County Destination Sourcing Report for January 1, 2007 through June 30, 2007 ^(XLS)
  • County Destination Sourcing Report for July 1, 2006 through December 31, 2006 ^(XLS)

• Food Definition Changes

 

• Information Release: Food Definition Change ^(PDF) (Issued May 2004; Revised June 2007)

OHIO AND THE SSTP

Ohio's Proposed Amendment to the SSTP (for April 17, 2006 Governing Board Meeting)

• Ohio's Proposed Amendment for Exception to Destination Sourcing (full text) ^(PDF)
  • Constitutional Analysis of Ohio's Proposed Amendment ^(PDF)
• Summary of Ohio's Proposed Amendment ^(PDF)
• Letter to Implementing States or Associate Member States ^(PDF)
  • Questionnaire for These States ^(PDF)
• Letter to Full Member States ^(PDF)
  • Questionnaire for Full Member States ^(PDF)

Ohio's Petition for SSTP Membership (Filed April 27, 2005)

• Petition for Membership ^(PDF)
• Certificate of Compliance (Revised June 8, 2005) ^(PDF)
• Certificate of Mailing ^(PDF)
• Public Comments from COST ^(PDF)
• Response to Public Comments ^(PDF)