No, it does not mean your work is Ohio based.
In other words, if your business is not physically located inside the borders of OH, and you were not physically present in OH while you performed your work as a sole proprietor, consultant independent contractor, you are not required to file a return in OH.
A permanent remote worker will file their personal income taxes in their state of residence, whether they are a W-2 employee or a 1099-NEC independent contractor.
@uschles
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
