S.B. No. 160 Summary

• Requires hotel intermediaries (like online booking platforms) to collect and remit sales and use tax on the full amount paid by customers for hotel lodging in Ohio

• Mandates hotel intermediaries provide itemized invoices to customers showing the total amount paid and the tax collected before the guest completes their hotel stay

• Establishes that hotel intermediaries have "substantial nexus" with Ohio if they arrange lodging at Ohio hotels, making them subject to tax collection obligations

• Protects hotels from liability for any failure of hotel intermediaries to properly collect or remit applicable taxes

• Effective October 1, 2015