Policy Modules

Module 1 — Framework, Scope, and Methodology

Blueprint for solving the revenue gap exposed by statutory vs. operational treatment of Ohio sales tax (ORC 5739).

Module 2: Ohio Sales Tax on Food and Beverages

This module explains how Ohio sales tax applies to food and beverages, where the current rules create confusion, and what changes would improve transparency and compliance.

M3 Tangible Property

Module 4: Sales of Services

Services are only taxable if they are specifically named in the law. If it is not on the list, it is exempt. This is the opposite of tangible personal property (Module 3), where the default is taxable.

Module 5: Consumer Use Tax

Use tax is the companion to sales tax. When Ohio sales tax is not collected at the point of sale, someone still owes tax on the benefit received in Ohio. This module explains when consumers and businesses owe use tax, why compliance is weak, and how that gap connects to the pr…

Module 6: Resale Exemptions & Vendor Misuse

Ohio allows certain purchases without sales tax when the buyer will resell the item in the same form. That exemption is powerful — and frequently misused. This module explains the vendor’s license, the resale certificate, legal vs. illegal use, and how misuse drains the same r…

Module 7: Contractors, Construction & Home Improvement

Construction and home-improvement billing is one of the highest-confusion zones in Ohio sales tax. Contractors, suppliers, and homeowners routinely disagree about whether tax should appear on an invoice — and many invoices hide the answer entirely. This module explains fixture…

Module 8: Marketplace & E-Commerce

Ohio follows bright-line economic nexus for vendors and marketplace facilitators: remote sellers and facilitators meeting gross receipts and transaction count thresholds (generally $100,000 or 200 separate transactions in Ohio in the current or prior calendar year) must regist…

Module 9: Trust & Remittance — Administrative Burden

The published master lists Module 8 (marketplace) then Module 10 (audits). Module 9 covers trust in the remittance chain and the administrative cost of moving money from transaction to General Fund—the “plumbing” problem beneath headline nexus rules.

Module 10: Audits & Enforcement Reality

Ohio’s sales and use tax enforcement is overwhelmingly reactive: desk audits, sample audits, and matched third-party data (including federal payment reporting where applicable—see Module 5) arrive months or years after the transaction. There is no statewide real-time block on…

Module 11: System Failure Analysis

A System Failure exists when a rule is too complex for a standard POS or a consumer to verify at transaction time, so wrong tax or no tax is collected by default.

Module 12: Reform — Real-Time Validation Mandate

Modules 7–11 show that clarifying the law alone does not close the $24B stress test: reactive audits and honor-system use tax cannot match transaction speed. Reform must add real-time validation at point of decision—POS, e-commerce checkout, and B2B procurement.

Module 13: The $24B Solution — Economic Model

Property tax abolition (per 2026 ballot and policy debate in the master) removes a stable local revenue anchor. The Ohio Tax Transparency Initiative posits that ~$24 billion must be replaced or services cut. This module does not claim precision audited forecasts—it structures…

Module 14: Public Advocacy — 2026 Ballot Messaging

- Transparency over rate hikes: Ohioans already pay; the broken classification system hides the real base.

Module 15: New Revenue Streams (Path to $0 Net Shortfall Narrative)

This module models policy-illustration annual revenues that sit outside the core M5–M7 audit and rate-on-base sliders, but stack against the ~$24B OBM property-tax replacement wedge. Values live in taxrules.json → newstreams (billions USD / year) and feed core/engine.py ground…

M16 Remote Sellers

Module 17 — Receipt Transparency / Citizen Auditor

Every non-compliant receipt is priced with a statutory $500 administrative fine per occurrence — not an accrual-test; there is no minimum loss threshold before a whistleblower reward can attach. Enforcement pairs four-bucket mandatory itemization with QR cryptographic lineage…

M18 RecorderAuditor Modernization

M19 Digital Government Emissions

Policy Pillar 20: Transit Modernization & Microtransit

Ohio's low-density transit routes should be matched to actual ridership demand. Full-sized 40-60 seat buses are expensive to operate when they run mostly empty, especially on suburban and low-ridership routes.