Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
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Sourcing Issues<br />
• Tangible Personal Property – ORC<br />
5751.033(E)<br />
• Sitused to <strong>Ohio</strong> if the purchaser ultimately<br />
receives the tangible personal property in <strong>Ohio</strong><br />
after all transportation has been completed<br />
• Title transfer has no impact<br />
• Transportation by the purchaser (or designee) is<br />
considered ed for ultimate destination<br />
• Ultimate destination must be known at the time of<br />
sale (Information Release 2005-17)<br />
32
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