On June 30, Ohio Governor John Kasich signed budget legislation
which makes various changes to sales and use tax nexus standards,
including the adoption of click-through nexus.1 Other
enacted changes include a decrease in personal income tax rates and
an increase in the benefit available from a small business
deduction.
Nexus
Beginning July 1, 2015, an out-of-state retailer is presumed to
be doing business in Ohio and is required to impose, collect, and
remit sales and use taxes if the retailer enters into an agreement
with one or more Ohio residents under which the resident, for a
commission or other consideration, directly or indirectly refers
potential customers to the seller, whether by a link on a Web site,
an in-person oral presentation, telemarketing, or
otherwise.2 This presumption applies only if the
cumulative gross receipts from sales to consumers referred to the
seller by all such residents exceed $10,000 during the preceding
twelve months.3
