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Tax Law

Ohio Updates Sourcing Guidance for Marketplace Facilitators

Late last month, the Ohio Department of Taxation updated its existing sourcing bulletin to provide that marketplace facilitator sales into the state are sourced for sales and use tax purposes at the location where a consumer receives an order or service. The change allows marketplace facilitators to apply the same destination-based sourcing rules to both facilitated and non-facilitated sales (i.e., direct sales by the marketplace).