A Q&A guide to remote sellers’ exposure to sales and use tax in Ohio after the US Supreme Court’s decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability based on economic nexus and software nexus, economic nexus thresholds (including the threshold measurement period), the Streamlined Sales and Use Tax Agreement (SSUTA), penalties for failure to comply with sales tax collection and remittance, and the taxation of marketplace sellers and hosts or facilitators.
Sales and Use Tax for Remote Sellers Ohio (w-020-2104)Download the PDF
Attorney Steven A. Dimengo is Managing Partner of Buckingham, Doolittle & Burroughs, LLC and a member of the taxation practice group. He helps clients with complicated tax challenges including Ohio sales/use, income, commercial activity and federal taxes and has represented clients before the Ohio Supreme Court. Steve can be reach at sdimengo@bdblaw.com or 330.258.6460.
Buckingham Partner Richard B. Fry III is a chair of the taxation practice group with a focus on state and local tax compliance and controversies, including Ohio and multistate sales/use tax, commercial activity tax, and personal income tax issues. He also represents clients in federal income tax controversies with the Internal Revenue Service (IRS). Rich can be reached at rfry@bdblaw.com or 330.258.6423
Robert W. Malone is a business lawyer and chair of Buckingham’s business practice group, with a focus on assisting entrepreneurial clients in the creation, restructuring, purchase and sale of their businesses. During such times of transition, he helps clients with the negotiation and documentation of their relationships with other entities. Rob can be reached at rmalone@bdblaw.com or 330.258.6545.
About Buckingham, Doolittle & Burroughs:
Buckingham is a corporate law firm that counsels Middle Market executives and business leaders all over Ohio and beyond. With offices in Canton, Akron, and Cleveland, Buckingham offers clients Business Law Reimagined through sophisticated and practical legal services. Serving the region for over 100 years with nearly 70 attorneys, Buckingham’s mission is to deliver meaningful experiences through the practice of law, exceed expectations in terms of service, counsel and business sense, and to offer continuous value to the industries, communities and clients they serve. See all of our news and updates by visiting our website.
