Ohio Gov. John R. Kasich has signed the fiscal year 2018-2019 state budget, which expands the presumption of “substantial nexus” and authorizes additional exemptions and local taxes. Substantial nexus Beginning January 1, 2018, a seller is deemed to have substantial nexus with Ohio if it uses in-state software to sell or lease tangible personal property […]

The post Ohio ~ Sales and Use Tax: Budget Bill Enacts Expands Nexus Provision, Authorizes Tax Holiday, and Revises Local Taxes appeared first on Tax & Accounting Blog.