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posted Apr 12, 2024 5:01:38 PM

Are digital purchases such as twitch subscriptions and website domain renewals subject to ohio sales tax?

The domain renewal was for the purpose of holding a .com url and nothing else.

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1 Replies
Level 15
Apr 16, 2024 11:24:14 AM

These both would appear to be "specified digital products" for purposes of Ohio's Unpaid Use (Sales) Tax. 

See Sales and Use Tax - Digital Products and Ohio Revised Code Section 5739.01, Sales tax definitions.