
OH Ohio nexus threshold
Ohio nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
-
Gross receipts from sales of tangible personal property for storage, use, or consumption in the state
-
Enumerated services, the benefit of which is realized in the state
-
Exempt sales
Excluded transactions:
-
Sales for resale
-
Exempt services
Effective date:
August 1, 2019
Evaluation period:
Current or previous calendar year