LibGuides: Tax Law Research : Federal and Ohio: Ohio Business Taxes

Introduction

Doing business in Ohio subjects you to the Commercial Activities Tax (CAT), employee withholding, and sales and use taxes. Many of your questions can be answered by the Ohio Department of Taxation. For specific tax or legal advice, please consult an attorney or tax adviser.

Laws

Oh. Rev. Code Sec. 131.02
Collecting amounts due to state.
Oh. Rev. Code Chapter 5739
Sales Tax
Oh. Rev. Code Chapter 5741
The use tax applies to tangible personal property purchased outside of Ohio, but used in Ohio. It also applies to taxable services when the benefit of the service is realized in Ohio.
Oh. Rev. Code Chapter 5751
Commercial Activities Tax (CAT)
HB 33 (2023)
Ohio's new budget effectively eliminates the state’s commercial activities tax (CAT) for 90 percent of businesses that currently pay it.

Cases

SOUTH DAKOTA v. WAYFAIR, INC., ET AL.
US Supreme Court ruled on 6/21/18 that a state can require an out-of-state seller with no physical presence in the state to collect and remit sales taxes on goods the seller ships to consumers in the state.
CRUTCHFIELD CORP. v. TESTA, 2016-OHIO-7760
Ohio can impose its CAT business tax on out-of-state companies that sell to Ohioans but have no physical presence in the state.

Tax Law Research : Federal and Ohio: Ohio Business Taxes

Introduction

Laws

Links

Cases