International taxation is a new and evolving area for the university. Generally, the university is not exempt from international tax on purchases.
In addition, with the rise of Digital Services Taxation (DST), Value Added Tax (VAT), Goods and Services Tax (GST), levies, and other taxes legislated by other countries, the university must continually evaluate activities and transactions taxable to those countries and administer/facilitate the proper remittance of taxes. Units are expected to proactively reach out to tax@osu.edu with international tax questions.
It is important to note that DST, VAT, or GST may apply when admitting students for online programs who will take the online courses abroad:
Tax Type | Applicability | Tax Implications |
| Digital Services Taxes (DSTs) | Tax on gross revenue applied to non-resident entities that provide digital goods or services (including online education) to their residents. | University may need to register and remit DST in countries where students complete online coursework. The college/unit offering admission to the student would incur the tax liability. |
| Value-Added Tax (VAT) / Goods and Services Tax (GST) | Consumption taxes assessed on the value added to goods and services. Countries are rapidly extending VAT and GST to digital services (including online education). | University may need to register, collect, and remit VAT/GST. The college/unit offering admission to the student would incur the financial liability of any VAT or GST tax if it is not charged to the student. |
To help ensure compliance with foreign tax laws, colleges/units who plan to admit students who will complete online programs abroad must proactively reach out to tax@osu.edu. Note: A minimum two-week lead time is needed in advance of any final admissions decision meetings. Please be sure to include detailed answers to these key questions about the program and the applicant:
Is the course offering part of a for-degree program or a certificate program?
Will the course be delivered live-stream, on-demand, or a combination?
Is the prospective student a U.S. citizen?
Is the prospective student living in the foreign country on a temporary visa or do they have permanent residency status in the foreign country?
Is the prospective student a U.S. military member or a U.S. military spouse who will be completing online coursework on a U.S. military base in a foreign country?
Resources for International Students and Employees
Information for our international students and employees is maintained by Payroll Services and may also be accessed via the links below:
Tax Information contains a wealth of employee payroll tax information including information regarding fellowships, education assistance taxation, forms W-2 and W-4, working outside Ohio, work locality taxation, and nonresident alien.
Nonresident Alien Taxation is an additional in-depth page within Payroll Services to assist the nonresident alien comply with U.S taxation. This page includes definitions for resident and nonresident, access to Glacier Tax Prep, and extensive information regarding filing your taxes in the United States.
Additional university resources the international student may find helpful:
Office of International Affairs
Office of Academic Affairs