The Ohio Department of Taxation recently issued an FAQ addressing the gross receipts calculation regarding remote sellers’ registration and tax remittance requirements. Following South Dakota v. Wayfair, Ohio required remote sellers to register with the Department and begin collecting sales tax if the seller had greater than $100,000 in gross receipts or at least 200 transactions in either the current or previous calendar year. The FAQ reminds taxpayers that for purposes of calculating the $100,000 economic nexus threshold, gross receipts only includes receipts from retail sales. Thus, while receipts from enumerated services are used when determining the economic nexus threshold, receipts from non-enumerated services and receipts from sales for resale also do not count toward a taxpayer meeting the $100,000 threshold, but the FAQ does not address whether sales for resale count toward the 200 transaction threshold.