VATLive > Blog > US Sales Tax > US Ohio imposes sales tax on remote sellers

US Ohio imposes sales tax on remote sellers

  • Jul 19, 2019 | Richard Asquith

Ohio has become the latest US state to impose sales tax obligations on out-of-state retailers. This includes sellers from outside of the US. Ohio will also require facilitating marketplaces to collect sales tax on behalf of third-party sellers.

The new obligations come into force on 1 August 2019.

The new requirements follows the 2018 South Dakota v. Wayfair Supreme Court ruling which created a new economic nexus test. This changed the right to oblige non-resident sellers to collect sales tax from merely having a physical presence to one including selling to consumers.

Ohio is to impose a registration threshold of $100,000 or 200 transactions per year on the obligation to register and collect taxes.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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