CCH Tax Day Report
Digital advertising services are exempt from Ohio sales and use tax. “Digital advertising services” means providing access, via telecommunications equipment, to computer equipment that is used to enter, upload, download, review, manipulate, store, add, or delete data for the purpose of electronically displaying promotional advertisements to potential customers.
H.B. 466, Laws 2016, effective 91 days after filing with the Secretary of State, and applicable on the first day of the first month that begins at least thirty days after the effective date of the legislation