I lived in Ohio for nearly fifty years. The idea that you will get all of your residents to pay the tax on everything they bought in other states or on-line is the dumbest thing ever. Can you remember every stick of gum you bought on the road? Well, the law says you should because you owe the difference between the tax rate of the state you bought the gum in and Ohio's rate; if the other state had a lower rate. Nobody is going to keep those records. You have PUSHED everyone into the scofflaw category. Now that we are all breaking the law, we might try to get away with a little more. I voted with my feet. I'm in Texas now.