Ohio – SST Updated Taxability Matrix and Certificate of Compliance

SALT Report 1705 – The Ohio Department of Taxation has updated their Taxability Matrix and Certificate of Compliance.

The Taxability Matrix provides definitions of goods and services and shows how sales tax should be applied to each under Ohio law.  The updated matrix reflects that the state and local taxes that are imposed on the seller can be included in the sales price if the statute requiring the tax states that the seller may, but is not required to, collect the tax from the consumer.

The Certificate of Compliance certifies that Ohio is compliant with the provisions set forth in the Streamlined Sales Tax Project.  The newly updated certificate reflects that Ohio has added definitions for “communications channel and customer channel termination point” and has amended its definition of “over-the-counter drug” to conform to the definition provided in the SST Agreement.

For Further Information:

Ohio – Certificate of Compliance and Taxability Matrix