OH SB224

Creates new section 5741.072 allowing delivery network companies to request a waiver from treating marketplace sellers as the seller for tax purposes, if the company meets three conditions: current on all state taxes, has not requested waiver cancellation in past 12 months, and has not violated tax regulations.

Adds definitions of "delivery network company," "delivery network courier," "delivery network services," "local merchant," and "local product" to the sales tax law (section 5739.01).

Exempts delivery network companies with approved waivers from treating local merchants as marketplace sellers, instead allowing merchants to be considered vendors or sellers themselves for sales tax purposes.

Establishes that waivers are automatically granted if the tax commissioner does not deny within 30 days, become effective the first day of the following month, and remain valid until revoked or canceled.

Requires the tax commissioner to notify delivery network companies and local merchants when waivers are granted, canceled, or revoked, and allows disclosure of waiver status information to local merchants upon request.