Congress passed several Reconstruction Acts. Congress overrode a presidential veto of an act that divided the South into military districts and placed the former Confederate states under martial law pending their adoption of constitutions guaranteeing civil liberties to former slaves.
Ohio does not apply its sales tax to sales of goods to churches, charities, schools, colleges, universities, government agencies, public utility companies, restaurants, cafeterias, farmers, ranchers, food processors, commercial fishermen and volunteer fire departments.
Ohio considers a seller to have sales tax nexus in the state if you have any of the following in the state: 1  a place of business within this state, whether operated by employees or agents of the seller, by a member of an affiliated group of which the seller is a member, or by a franchisee using a trade name of the seller.