Sales and use tax substantial nexus changes made in budget bill

Written on Jul 24, 2019

Ohio's recently passed budget bill contains new substantial nexus provisions as well as “marketplace facilitator” statutes. Those statutory changes take effect Aug. 1. The Ohio Department of Taxation has issued an alert to call attention to the sales and use tax substantial nexus changes made in that legislation. Read the full release here.

Additional municipal net profit tax update: 

Ohio businesses that have a taxable year that begins on June 1 and want to file their 2019 municipal net profit tax with the Ohio Department of Taxation, must register on or before, August 1st on the Gateway.

Just sign-in to the Gateway –  Select Municipal Taxation – Net Profit Tax -- –  Choose the section: Administered by Ohio Department of Taxation – New; then select Registration. Businesses that choose to file the municipal tax with the state will file only one return that will cover all municipalities.

If you need assistance, please contact the Department of Taxation at (844) 238-0403.

You can also find all the information you need at the Department’s website:

NOTE: The guideline for registration to file the municipal net profit tax with the state is that it must occur on or before the 1st day of the 3rd month after the beginning of a business’ taxable year (e.g. Taxable Year begins August 1; registration due on or before October 1).

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