Liability For The Locally Imposed Tax

(1) Dealers shall be liable for sales tax on any sales which are made from any place of business within the physical limits of a local government imposing a local sales tax where delivery is made by the dealer to a user or consumer anywhere within the physical limits of the state, or to a carrier or the U.S. Post Office for delivery to a place within the physical limits of the state. The place where a user or consumer may take or use tangible personal property or taxable services has no bearing on whether a sales tax is due. A dealer making sales form a place of business within the physical limits of a local government imposing a local sales tax shall not be liable for any sales tax where he deliveries possession of the tangible personal property or taxable services either to a place outside the physical limits of the state, or to a common carrier for delivery to a place outside the physical limits of the state, provided the transaction is bona fide, and the dealer has no reason to believe that the property or service sold is to be brought back immediately into the state for use. LOCAL SALES AND USE TAX RULES CHAPTER 1320-5-2 (2) Out of state vendors subject to the jurisdiction of the state and making sales of tangible personal property or taxable services to persons within the physical limits of a local government imposing a local sales tax, for use and consumption, and who are subject to the jurisdiction of that local government, shall be liable for the local tax. Users and consumers within the physical limits of a local government imposing a local sales tax importing tangible personal property for use or consumption therein shall be liable for any use tax on purchases of tangible personal property and taxable services from dealers outside the state when the is not paid to such dealers for the local government.