Our Dash of SALT Blog provides the most recent developments and changes in state and local tax regulations. Here are the latest updates for Ohio.
February 11, 2026
Ohio Broadens Taxability of Delivery Network Service Fees
Authored by: Bonnie Susmano, JD, MBA and Emilia Jarrin
In 2025, Ohio enacted House Bill 315, which revised the state’s sales and use tax rules related to delivery services. Previously, delivery charges were taxable when tied to taxable goods, and charges for nontaxable items could be excluded or allocated between taxable and nontaxable sales. Under the new law, this distinction no longer applies. All delivery fees charged by a delivery network company are now subject to Ohio sales and use tax, regardless of whether the items delivered are taxable. This change requires Ohio taxpayers to reassess how to calculate, collect, and report delivery charges. Businesses may need to update their billing systems and discontinue prior allocation methods to ensure all delivery-related charges are fully taxed and reported in compliance with the revised rules.
If you have questions about taxability, please reach out to a member of the Withum SALT Team.
July 24, 2025
Ohio House Bill 96 Changes to Sales and Use Tax
Authored by: Breea Boylan, CPA and Penny Sweeting, CPA
Ohio Governor DeWine signed the 2026 budget bill, HB 96, on June 30, 2025, which included material changes to the Buckeye State’s sales and use tax. These changes include eliminating several exemptions, including the Direct Marketing Exemption, Printers Exemption, Electronic Publishing Exemption, and Call Center Exemption. These exemptions are repealed effective January 1, 2026. Along with the elimination of the exemptions, the bill also caps the vendor discount for timely filed sales tax returns at $750 per month, per license. This cap is effective for returns filed on or after January 1, 2026.
If you have questions about Ohio sales tax changes, please reach out to a member of the Withum SALT Team.
December 17, 2024
Ohio Amends Commercial Activity Tax Record Retention Regulation
Authored by: Breea Boylan, MSA, CPA and Courtney Easterday, MSA
The Ohio Department of Taxation amended Ohio Admin. Code § 5703-29-18 effective December 16, 2024. This code relates to the records retention requirements for the Commercial Activity Tax (“CAT”). Taxpayers must now retain records for tax credits claimed against the Commercial Activity Tax for the later of four years after the filing date where the credit was established or the due date of the return covering the period in which the credit was claimed.
If you have questions about record retention issues, please reach out to a member of the Withum SALT Team.
Disclaimer: Please note this is the information that is readily available at this time, it is subject to change so please consult your Withum tax advisor.
Have Questions or Need Guidance?
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