Select your state

Taxes

Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

Following the South Dakota v. Wayfair decision by the U.S. Supreme Court on June 21, 2018, Ohio, like many other states, updated its tax laws to require out-of-state sellers, including online retailers, to collect and remit sales tax. In Ohio, remote sellers with gross receipts from sales into Ohio exceeding $100,000 in the current or preceding calendar year, or with at least 200 separate transactions into Ohio in that time frame, are required to register for a seller's use tax license and collect and remit sales tax. This economic nexus standard means that physical presence in Ohio is no longer a prerequisite for a business to be obligated to collect sales tax. The Ohio Department of Taxation administers these requirements and provides guidance for businesses on how to comply with the state's sales tax laws.

Legal Articles

State Statutes

Individual & Family Legal Plan

As a LegalFix member, you'll get expert legal services from a local law firm that treats you like an important client. Don't wait—be prepared for life's inevitable legal challenges starting today. And ask your employer, credit union, or membership group about preferred pricing opportunities.

Taxes

Wayfair and remote sellers

Individual & Family Legal Plan

Articles

Ohio State Code

Ohio State Code

Taxes

Wayfair and remote sellers

Articles