August '19 Economic Nexus Updates
No state will begin enforcing economic nexus this month, but there has been an update in Ohio. Ohio has lowered the economic nexus threshold from $500,000 to $100,000 effective August 1, 2019. Businesses that have made sales into Ohio in excess of $100,000 during the previous or current calendar year are required to register to collect sales tax. Oddly, businesses will not have to pay the Commercial Activity Tax (CAT) until they exceed the $150,000 in Ohio-based revenue.