Ohio – Updated Nexus Standards Information Releases


The following updated information releases can be viewed by clicking on the links below:

CAT 2005-02– Commercial Activity Tax: Nexus Standards – September, 2005; May, 2011; November, 2019

ST 2001-01 – Use Tax Information Release – Sales and Use Tax – Use Tax Nexus Standards: September, 2001; August, 2016; October, 2017; November 2019

To view the Information Release page at the DOR click the link Ohio Department of Revenue