It says right in the link that you posted that they do...this thread is about 1099 - not w2. It says
"Every Ohio resident and every part-year resident is subject to the Ohio income tax. Every nonresident having Ohio-sourced income must also file. Examples of Ohio-sourced income include, but are not limited to, the following:
- Wages earned in Ohio (note: see "Exception" below);
- Ohio lottery winnings;
- All Ohio casino gaming winnings;
- Income or gain from Ohio property;
- Income or gain from a sole proprietorship doing business in Ohio; AND
- Income or gain from a pass-through entity doing business in Ohio."
That would be a yes.
