Ohio State and E-Commerce: Taxation from the Heartland

Ohio has long been known as an epicenter for manufacturing activity in the Midwest. Now, as the advent of e-commerce becomes pervasive throughout the state, the legislature and the Ohio judiciary have taken initial affirmative steps in defining the application of nexus rules to e-commerce and have specifically promulgated legislation affecting some levels of e-commerce transactions. In Ohio, sales of goods over the Internet are now treated the same as sales of tangible personal property through more traditional channels and, therefore, subject to the rules of nexus and Ohio’s sales/use tax laws.

The following questions have been addressed in this article:

What is the sales tax rate in Ohio?
Does Ohio State have any specific tax laws regarding E-commerce taxation?
Have Ohio courts ever been confronted to the E-commerce taxation case?


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