Greater Ohio regularly analyzes trends in Ohio’s sales tax revenue to evaluate how well Ohio’s tax policies match with the lifestyles of Ohioans. This analysis shows that Ohio’s county-based sales tax structure is misaligned with regional shopping trends . The study demonstrates that while the amount Ohioans spend on retail goods has changed little over time, especially relative to income, where they spend their money has changed considerably. Counties at the core of a region have experienced declines in sales tax revenue as new malls in neighboring counties outperform older retail centers. Meanwhile, counties with large, new retail centers enjoy increases in sales tax collection. Implications for land-use and taxation policy are raised by highlighting the increasingly regional nature of retail spending patterns in Ohio between 1992 and 2009. The new report’s findings support Greater Ohio’s previous calls for governance reform to provide modern vehicles for economic regrowth and tools to help regions build on their assets and achieve greater efficiencies and cost savings.