- Ohio changes marketplace facilitator provisions to include delivery network services.
- Delivery network services are defined as pickup of a local product by a delivery network courier from a local merchant and delivery of that product to a location within 75 miles of the merchant.
- Delivery network companies can request a waiver from the Department of Taxation to avoid being treated as the seller of the goods.
- Sales tax exemption for professional sports facilities is expanded to include all tangible personal property and construction materials incorporated into any construction.
- A person who leases a county-owned professional sports facility can sign an exemption certificate on behalf of the county.
- CAT sourcing rule change sources gross receipts from the sale or lease of a motor vehicle to Ohio if the vehicle is issued a certificate of title showing the owner’s or lessee’s address in Ohio.
Source: taxnews.ey.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
