JULY 1 BALLOT DEADLINE: 27 DAYS LEFT · MIN PACE (~413,488 goal): 4,141/day · SAFE PACE (~620,000 goal): 12,023/day

Official (AxOhTax, 2026-04-23): 305,000 · ohtaxreform.com pledges: 0 · Add your name →

Campaign update (Apr 23, 2026): 44/88 counties meet signature distribution floor — geographic requirement largely set; every new signature pushes toward ~413,488 (min) and ~620,000 (safe). Sign the digital pledge

Signing access check-in

Paper petition only — tell us your status

Ohio ballot petition signatures must be gathered on paper at a physical location — online signing is not valid under current Ohio law. This check-in helps us count supporters and learn how to make signing easier.

Ohio ballot petition signatures must be gathered on paper at a physical location — online signing is not valid under current Ohio law. This check-in helps us count supporters and learn how to make signing easier.

At a physical location (paper petition)

Tell us what is blocking you

Choose one of the two options above to continue.

Fiscal pulse

Loading live rates…

Map: blue counties meet the modeled 5% distribution floor; orange/red are priority. Click a county to sync the live pulse. Pinch or scroll to zoom.

Tax swap simulator

Explore how to balance the $21,400,000,000 property-tax hole (modeled).

This is a policy modeling tool — not a real receipt from the state. Move the three sliders to explore how Medicaid savings, TIF reform, and sales-tax changes could offset Ohio's roughly $21.4 billion property tax burden. Every number here is an illustrative estimate for discussion, not an official forecast.

Remaining: $21,400,000,000

Balance progress: 0% ($0 modeled offset)

Medicaid audit efficiency

0–10% (each 1% ≈ $510M spending reduction)

0% → $0

Commercial TIF reform

0–100% (each 10% reclaimed ≈ $400M revenue)

0% → $0

Sales tax base modernization

Tax luxury services, scaling $0 → $2.5B

0% → $0

Shareable plan summary

Your plan will appear here

Move the sliders above to build a modeled plan. When you reach 100%, you can generate an image to share.

Questions? Hover the ? icons on the sliders above.

Illustrative only — not an official state document. Sign the pledge at ohtaxreform.com/sign

Modeled values — slider constants reflect published campaign estimates. All figures are illustrative.

M08

Module 8: Marketplace & E-Commerce

M8_Marketplace_Ecommerce.md · 2.3 KB

Module 8: Marketplace & E-Commerce

1. 2026 nexus and remote-seller baseline

Ohio follows bright-line economic nexus for vendors and marketplace facilitators: remote sellers and facilitators meeting gross receipts and transaction count thresholds (generally $100,000 or 200 separate transactions in Ohio in the current or prior calendar year) must register and collect Ohio sales tax (state + applicable local) on taxable sales sourced to Ohio. Destination sourcing applies for many remote and marketplace transactions—rate follows where the consumer receives the property or service.

Verify annual figures and small-seller exceptions on tax.ohio.gov—thresholds and definitions are subject to statutory and administrative updates.

2. Marketplace facilitator obligation

A marketplace facilitator that lists or processes sales for third parties is generally responsible for collecting and remitting tax on facilitated sales as if it were the seller, subject to law and contract. That closes some gaps but does not eliminate all e-commerce leakage.

3. Collection failures: small-scale facilitators and “long tail” sellers

4. Strategic implication

Nexus rules increase legal duty; they do not guarantee operational compliance at every small facilitator. Module 10 (enforcement) and Module 12 (real-time validation) address why rules on paper still produce revenue gaps.

Outcomes (to expand)

Live build 9aa50e3 · 2026-05-29 12:56:01 AM ET