Per Ohio’s new Taxability Matrix: Tax Administration Practices, marketplace facilitators/providers registered for sales/use tax collection may also be liable for other taxes and fees associated with the transaction and administered by the state tax agency.
The updated Taxability Matrix: Tax Administration Practices also contains a new section providing guidance for delivery network companies (DNCs), i.e., businesses that own or operate an internet website and/or mobile application utilized to facilitate sales and deliveries of food and other tangible personal property offered by local merchants to customers. The guidance states that Ohio treats DNCs the same way as it treats marketplace facilitators/providers for sales/use tax purposes.
To dig deeper, visit the original article on the Thomson Reuters blog.