| Looks like Ohio is going to fight it Federal legislation known as the Internet Tax Freedom Act, effective October 21, 1998 imposed a three-year moratorium on State and local taxes on Internet access and on-line services. Specifically excluded from the moratorium are taxes that were in effect prior to the effective date of the Federal statute and generally enforced. Ohio's inclusion of electronic information services in the definition of a sale was enacted in 1993, and the same services would have been considered automatic data processing under the law that existed prior to that date. The application of sales and use taxes to these services has been generally enforced. Therefore, Ohio's tax on Internet access and on-line services is not subject to the Federal moratorium
Ohios tax was passed ST 1999-04 - ON-LINE SERVICES AND INTERNET ACCESS - January, 1999 Thats one year after the new federal law. |
