10.02.07
Ohio Not Requiring Destination-Based Sourcing
The State of Ohio is not requiring all taxpayers to switch to destination based sourcing by January 1, 2008. If you have already voluntarily switched or you were required to switch because of sales volume, you must continue to charge sales tax in this manner. If you have not already switched then you will continue to collect on an origin basis. You can, at anytime, voluntarily switch to destination based sourcing. Please contact a member of our specialty tax practice or MDolson@SSandG.com with questions.