Ohio – Revised Certificate of Compliance

SALT Report 3068 – The Ohio Department of Taxation revised the state’s Streamlined Sales and Use Tax certificate of compliance. Revisions to the certificate can be found in the “other direct mail” section.  Specifically, the state’s response as to whether they require the seller to collect tax pursuant to Section 310(A)(3) if the purchaser does not provide a direct pay permit or an exemption certificate claiming direct mail has been changed to “Yes.”

For Further Information

Ohio Department of Taxation – SST Certificate of Compliance