Ohio imposes various requirements on purchasers doing business in Ohio. We recommend that you go through the items below to help you with the most frequently asked questions concerning purchasers and sales and use tax issues.

Ohio imposes various requirements on sellers doing business in the state. We recommend that you go through the items below to help you with the most frequently asked questions concerning sellers and sales and use tax issues.

In Ohio a tax is imposed on each retail sale of tangible personal property except for sales for resale or sales of property to be incorporated into tangible personal property to be produced for sale. The tax is also imposed on rentals of tangible personal property and on lodgings furnished to transient guests for less than 30 days. Ohio also charges sales tax on many services. For example, repairs of property and automatic data processing are taxable services.

In Ohio, you're generally free to choose to operate your business as a C corporation, S corporation, partnership, limited liability company (LLC), or sole proprietorship. However, the entity type you select for your business may, in some cases, decide whether you or your business pays income taxes on the business income.

As in every other state, the state of Ohio has various types of taxes. All of these tax types are full of exceptions and extremely specific requirements. Below we have gone through the major tax types that affect small businesses. Our intent is to give you a general understanding of when the various taxes will apply to you and what they will mean to your business.

In Ohio, the corporation income tax is sometimes referred to as the franchise tax. See income taxes on business income for the details on the Ohio corporation income tax.

If you are a resident or nonresident of Ohio and receive taxable income individually from property owned or business transacted in Ohio, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or a sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you. In addition, qualified cities and school districts in Ohio are authorized to levy a local income tax, so be sure to check with your local government.

Ohio businesses may incur the following types of state filing fees and taxes on income and sales:

If you're going to operate your business in Ohio, when you start up you're likely to incur filing fees and licensing fees depending on the type of business you run and your business form (corporation, sole proprietorship, partnership, or limited liability company (LLC)).

North Dakota imposes various requirements on sellers doing business in the state. We recommend that you go through the items below to help you with the most frequently asked questions concerning sellers and sales and use tax issues.

North Dakota imposes various requirements on purchasers doing business in North Dakota. We recommend that you go through the items below to help you with the most frequently asked questions concerning purchasers and sales and use tax issues.

In North Dakota, a tax is imposed upon gross receipts of retailers from all retail sales, including the leasing or renting of tangible personal property, of the following:

If you're looking for additional information on state tax topics, we recommend that you contact the governmental agency that oversees the administration of the specific fee or tax. Below is the agency that may provide help in researching an answer:

As in every other state, the state of North Dakota has various types of taxes. All of these tax types are full of exceptions and extremely specific requirements. Below we have gone through the major tax types that affect small businesses. Our intent is to give you a general understanding of when the various taxes will apply to you and what they will mean to your business.

If you are a resident or nonresident of North Dakota and receive taxable income individually from property owned or business transacted in North Dakota, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you.

If your corporation in North Dakota is a domestic corporation (a corporation organized in North Dakota) or a foreign corporation (a corporation organized in a state other than North Dakota), you must file an annual report. The annual report, along with a $25 fee, is payable to the Secretary of State.

In North Dakota, you're generally free to choose to operate your business as a C corporation, S corporation, partnership, limited liability company (LLC), or sole proprietorship. However, the entity type you select for your business may, in some cases, decide whether you or your business pays income taxes on the business income.

North Dakota businesses may incur the following types of state filing fees and taxes on income and sales:

If you're going to operate your business in North Dakota, when you start up you're likely to incur filing fees and licensing fees depending on the type of business you run and your business form (corporation, sole proprietorship, partnership, or limited liability company (LLC)).

If you're looking for additional information on state tax topics, we recommend that you contact the governmental agency that oversees the administration of the specific fee or tax. Below are the agencies that may provide help in researching an answer:

As of October 1, 2008, North Carolina assesses a 4.5 percent state sales tax on the retail sales price of tangible personal property and on a limited number of services. These taxable services are (1) hotel and motel rentals; (2) dry cleaning, laundry, and similar services; (3) sales of gas and electricity; and (4) telecommunications. The state sales tax rate will increase to 4.75 percent from October 1, 2009.

If you are operating your business as an S corporation, partnership, limited liability company (LLC), or sole proprietorship, you may be subject to a personal income tax on the your business income that is not taxed at the corporate level, but instead passes through to you.

Purchasers bear the responsibility for paying the sales tax in North Carolina. Because you have ultimate liability for payment of the tax, we recommend that you review the following section to find out how to handle these sales tax issues.

As a seller, you have the obligation to collect sales tax from your customers and remit it to the state. In many cases your customers may be exempt from tax. Where your customer is claiming that a sales tax exemption applies, you must make sure that you obtain support for the exemption. Otherwise, you and your business will be on the hook for the uncollected tax. For this reason, we recommend that you review the following discussions in order to avoid undercollecting sales tax from your customers.

In North Carolina, you're generally free to choose to operate your business as a C corporation, S corporation, partnership, limited liability company (LLC), or sole proprietorship. However, the entity type you select for your business may, in some cases, decide whether you or your business pays income taxes on the business income.