PDF/Printer Friendly Version The Ohio Department of Taxation (Department) issued guidance on its website on August 23, 2019 relating to the recently enacted (see H.B. 166 Buzz) economic nexus provisions for out-of-state sellers and marketplace facilitators. Out-of-State Sellers Effective August 1, 2019, out-of-state sellers without a physical presence in Ohio that have either $100,000 of gross sales or 200 or more transactions in the current calendar year or the previous cale

PDF/Printer Friendly Version On August 8, 2019, the Ohio Board of Tax Appeals ruled in Mia Shoes, Inc. (et. al.) v. McClain, BTA Case No. 2016-282, that shoes shipped from outside the country to nationwide retailers’ distribution centers located in Ohio should be sitused to Ohio for commercial activity tax (CAT) purposes because the taxpayer did not provide evidence that the shoes were further shipped to the retail stores of the nationwide retailers. Mia Shoes (Mia) is a whol