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| | Laws, Acts, and Legislation |
 | | If the vendor sells a prepaid authorization number or prepaid telephone calling card through a telephone call, electronic commerce, or any other form of remote commerce, the situs of the sale is the consumer's shipping address, or, if there is no item shipped, at the consumer's billing address. |
 | | Every owner, organizer, or promoter who operates a fair, flea market, show, exhibition, convention, or similar event at which transient vendors are present shall keep a comprehensive record of all such vendors, listing the vendor's name, permanent address, vendor's license number, and the type of goods sold. |
 | | Such records shall be kept for four years and shall be open to inspection by the tax commissioner. |
| www.legislature.state.oh.us /bills.cfm?ID=125_SB_218 (7242 words) |
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