The Ohio Department of Taxation issued a revised information release announcing its new positions regarding sales and use tax on electronic information services used in business. In the release, the Department takes the position that taxable electronic information services can include, among other things, subscription services, inventory advertising and online chat features for use in business. In addition, in the Department’s view, the tax is “grandfathered” (i.e., not preempted) for purposes of the federal Internet Tax Freedom Act. Ohio Department of Taxation, On-line Services and Internet Access, Info. Release No. ST 1999-04 (rev. Dec. 2015).