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In the midst of a slow economy, the Ohio Department of Taxation (ODT) is targeting a little known and often ignored revenue-raiser: use tax.

Contrary to common belief, a foreign, international or interstate business, including a foreign subsidiary of a domestic company, may have a state tax liability even if such business does not have an office in a state, but it has an employee, agent or third-party representative traveling into a state. Similarly, having consigned inventory, leased property, intangible or tangible property or other types of presence in a state can subject a foreign, international or interstate business to state ta