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Ohio Electronic Commerce Taxation
Statutes
Ohio Revised Code § 5733.01
imposes a tax forth the privilege of doing business in Ohio.
Ohio Revised Code § 5733.01(B)
nexus.
Ohio Revised Code § 5739.01(B)(3)(e)
Internet access, businesses
Ohio Revised Code § 5739.02
nexus, sales of goods over the Internet, information downloaded from the Internet.
Commentaries
Vertex Inc. Tax Cybrary - Ohio
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