Ohio Legislature Passes Marketplace Legislation

Kaitlyn Smethurst
July 22, 2019

[July 18, 2019] On July 17, 2019, the Ohio legislature passed House Bill 166, which among other provisions, enacts a requirement for marketplace facilitators to collect and remit sales and use tax on behalf of all sellers who use the marketplace when certain conditions are met. 

Under House Bill 166, marketplace facilitators are required to collect and remit tax once they have more than $100,000 in gross sales into Ohio, or facilitate more than 200 transactions into the state. This determination is based on the numbers accrued during the previous calendar year. The law will be effective on January 1, 2020, and the language of the bill can be seen here

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Kaitlyn Smethurst

Katie Smethurst is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Katie focuses on global sales tax and VAT issues, supporting both the tax determination and reporting engines. Katie received her B.A. in International Relations and Spanish from Roger Williams University and her J.D. from Suffolk University Law School. She is a member of the Massachusetts and New Hampshire Bars.
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