CCH Tax Day Report
The Ohio House of Representatives has passed legislation that would require out-of-state sellers to register with the Tax Commissioner to collect use tax if: (i) it has gross receipts in excess of $100,000 in the current or preceding calendar year from sales of tangible personal property for use in Ohio; or (ii) it engages in two hundred or more transactions in the current or preceding calendar year selling tangible personal property for use in Ohio.
Subscribers can view the legislation.
H.B. 49, passed by the Ohio House on May 2, 2017