JULY 1 BALLOT DEADLINE: 27 DAYS LEFT · MIN PACE (~413,488 goal): 4,138/day · SAFE PACE (~620,000 goal): 12,013/day

Official (AxOhTax, 2026-04-23): 305,000 · ohtaxreform.com pledges: 0 · Add your name →

Campaign update (Apr 23, 2026): 44/88 counties meet signature distribution floor — geographic requirement largely set; every new signature pushes toward ~413,488 (min) and ~620,000 (safe). Sign the digital pledge

Signing access check-in

Paper petition only — tell us your status

Ohio ballot petition signatures must be gathered on paper at a physical location — online signing is not valid under current Ohio law. This check-in helps us count supporters and learn how to make signing easier.

Ohio ballot petition signatures must be gathered on paper at a physical location — online signing is not valid under current Ohio law. This check-in helps us count supporters and learn how to make signing easier.

At a physical location (paper petition)

Tell us what is blocking you

Choose one of the two options above to continue.

Fiscal pulse

Loading live rates…

Map: blue counties meet the modeled 5% distribution floor; orange/red are priority. Click a county to sync the live pulse. Pinch or scroll to zoom.

Tax swap simulator

Explore how to balance the $21,400,000,000 property-tax hole (modeled).

This is a policy modeling tool — not a real receipt from the state. Move the three sliders to explore how Medicaid savings, TIF reform, and sales-tax changes could offset Ohio's roughly $21.4 billion property tax burden. Every number here is an illustrative estimate for discussion, not an official forecast.

Remaining: $21,400,000,000

Balance progress: 0% ($0 modeled offset)

Medicaid audit efficiency

0–10% (each 1% ≈ $510M spending reduction)

0% → $0

Commercial TIF reform

0–100% (each 10% reclaimed ≈ $400M revenue)

0% → $0

Sales tax base modernization

Tax luxury services, scaling $0 → $2.5B

0% → $0

Shareable plan summary

Your plan will appear here

Move the sliders above to build a modeled plan. When you reach 100%, you can generate an image to share.

Questions? Hover the ? icons on the sliders above.

Illustrative only — not an official state document. Sign the pledge at ohtaxreform.com/sign

Modeled values — slider constants reflect published campaign estimates. All figures are illustrative.

M11

Module 11: System Failure Analysis

M11_System_Failure.md · 2.5 KB

Module 11: System Failure Analysis

1. Definition (from Module 1)

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.

2. Ambiguity points (non-exhaustive)

Domain Why standard POS fails
Construction / fixtures Module 7 — line items need legal fixture vs. realty classification; SKU text won't resolve it.
Enumerated services Module 4 — $5,000 thresholds, EIS vs. professional services, bundled labor.
Food & beverage Module 2 — off-premises vs. on-premises, soft drink tests.
Use tax Module 5 — no receipt when remote seller doesn't collect; POS has nothing to show.
Marketplace Module 8 — facilitator vs. seller and wrong tax code on long-tail SKUs.

3. Pattern: law vs. operational reality

Statute may be knowable to a specialist; Operational Reality is millions of untrained cashiers and automated carts. Ambiguity + volume = leakage at scale.

4. Analytical lenses (apply to every module)

Use these tests consistently when reviewing a rule or receipt:

A. Determinism test

Can two different parties reach the same tax outcome using only the law and stated facts?

If not → system failure.

B. Replicability test

Can a transaction be classified identically across:

If not → inconsistency risk and unfair competition.

C. Binary classification requirement

Every transaction should resolve to TAXABLE or NOT TAXABLE before rate lookup. Subjective “it depends on the auditor” layers belong in audit dispute, not at checkout.

5. Input to reform

Module 12 converts this map into a Real-Time Validation mandate: shared signals, authoritative taxability answers, and transaction-level proof where flat rate tables are insufficient.

Outcomes

Live build 9aa50e3 · 2026-05-29 12:56:01 AM ET