5740.10 Annual in-state delivery sales under $500,000.

This version is in effect until 01-01-2010

(A) As used in this section, “delivery sale” has the same meaning as in section 5739.033 of the Revised Code.

(B) It is the intent of the General Assembly for this state to become a full member in the streamlined sales and use tax agreement to enhance collection of the taxes imposed under Chapters 5739. and 5741. of the Revised Code by remote multi-state sellers. This state’s participation has been jeopardized, however, because the agreement does not resolve issues relating to the situsing of certain sales and because of the impact the agreement has on businesses located within and outside this state that have annual delivery sales in this state of less than five hundred thousand dollars.

If the tax commissioner determines, on or before October 1, 2007, that the agreement has been amended or interpreted by the streamlined sales tax governing board to allow, beginning January 1, 2008, a vendor with total annual delivery sales within this state of less than five hundred thousand dollars in a prior calendar year, beginning with calendar year 2007, to situs its sales under section 5739.035 of the Revised Code, the commissioner shall certify that determination by journal entry on or before that date, shall provide notice of the determination on the department of taxation’s web site, and shall notify vendors and sellers the commissioner reasonably believes to be affected by the certification.

Effective Date: 2007 HB119 06-30-2007

This version is effective 01-01-2010

5740.10 Repealed.

Effective Date: 2008 HB429 01-01-2010