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Ohio Sales Tax

On this page you will find handy sales and use tax information about Ohio.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Ohio that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

5.750%
Range of Local Rates

0 – 2.25% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

7/1/2015 – repealed effective 8/1/2019
AFFILIATE NEXUS

7/1/2015 – repealed effective 8/1/2019
ECONOMIC NEXUS

1/1/2018

8/1/2019 – new thresholds
MARKETPLACE NEXUS

9/1/2019
Sales Tax Holidays
Annual Back to School Holiday

August 4-6, 2023

1. A clothing item priced at $75 or less
2. An item of school supplies priced at $20 or less
3. An item of school instructional material priced at $20 or less

Items used in a trade or business are not exempt under the sales tax holiday.
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

January 1, 2018 - February 15, 2018

Go to Ohio Amnesty Page
AMNESTY INCLUSION PERIODS

Unreported or underreported taxes that were due and payable prior to May 1, 2017.

TAX TYPES AND CONDITIONS

Various Ohio state taxes. More details.
AMNESTY BENEFITS

Waiver of penalties and 50% interest.

Status

Inactive

Amnesty Filing Dates

October 1, 2005 - December 31, 2014

Go to Ohio Amnesty Page
AMNESTY INCLUSION PERIODS

All periods prior to date of amnesty application.

TAX TYPES AND CONDITIONS

Business Sales and Seller’s Use Tax under SSTP Program if register under SSTP.
AMNESTY BENEFITS

Waiver of all tax, penalty and interest.

Status

Inactive

Amnesty Filing Dates

October 1, 2011 - May 1, 2013

Go to Ohio Amnesty Page
AMNESTY INCLUSION PERIODS

Delinquent use tax owed by the consumer on and after January 1, 2009.

TAX TYPES AND CONDITIONS

Consumer Use Tax
AMNESTY BENEFITS

If a participant pays all use tax for which they have an outstanding liability on or after January 1, 2009, all delinquent use tax owed by the consumer before January 1, 2009 will be waived or abated. Penalties and interest will be waived.

Status

Inactive

Amnesty Filing Dates

May 1, 2012 to June 15, 2012

Go to Ohio Amnesty Page
AMNESTY INCLUSION PERIODS

Applies to taxes which were due and payable as of May 1, 2011.

TAX TYPES AND CONDITIONS

Corporate franchise tax, commercial activity tax, estate tax, state and local taxes, including sales and use taxes, motor fuel taxes, cigarette taxes, school district income taxes, and tangible personal property taxes.
AMNESTY BENEFITS

Taxpayers can pay certain overdue taxes including half of any accrued interest without incurring fines or civil or criminal penalties.

Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

98 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Origin
Sales Tax Return Due Date

The 23rd of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Ohio Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: Prescription drugs, sales for resale, certain medical equipment, gas, water, steam, and electricity sold by a public utility, and more.

 

Entity types of exemptions: Sales by and to churches and nonprofit charitable organizations; Sales to U.S. government agencies, and sales to the State of Ohio or any of its political subdivisions.

 

Ohio Exemption Certificate Forms
State Links
State Tax Web Page

Ohio Department of Taxation
Rate Look-Up Page

Ohio Sales Tax Rate Look-Up
Registration Link

Register for Ohio Sales Tax
History & Fun Facts
HISTORY

The Ohio sales tax was enacted in 1933 and took effect in 1935 when use tax was added to supplement the sales tax. These taxes were initially enacted as temporary taxes but were made permanent by Ohio H.B.’s 694 and 698, Laws 1935 in 1937.

 

Ohio’s sales tax went unchanged at 3 percent for 32 years after being established in 1935. In 1967, the rate rose to 4 percent until the most recent rate change in 2013 to 5.75 percent.
FUN FACTS
  • Ohio became the first U.S. state to accept cryptocurrency as a form of payment for state taxes with the launch of OhioCrypto.com.
  • While the transfer of human organs, bones, tissues, or blood, or blood products aren’t taxable, the sale of human hair, manufactured items, or animal organs for transplantation or implantation is subject to tax.

Ohio Expands Bad Debts to Include Tax Paid on Purchases made with Private Label Credit Cards

In line with current recommendations from the Counsel on State Taxation, the state of Ohio has updated its laws regarding bad debt deductions on sales tax returns to allow states to take a credit for tax remitted for a transaction made with a private label credit card that is in default.

Ohio Clarifies the Definition of Magazines Exempt from Sales Tax

Ohio has updated their rules to clarify the definition of \”Magazines distributed as controlled circulation publications\”, which are not subject to sales tax in the same manner as newspapers and community newspapers.

Ohio Supreme Court Rules NASCAR Licensing Fees Cannot Be Taxed Under State Commercial Activity Tax

The Ohio Supreme Court filed in favor of NASCAR\’s holding company in a dispute with the state tax commissioner over an audit assessment that determined that the licensing, broadcast, media, and sponsorship income was subject to the Commercial Activity (CAT) tax.

Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022

All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.

Service Providers: Don’t Assume You Are Always Tax-Free!

Service providers—especially in the professional services realm—can be quick to assume that their services are nontaxable and that they do not need to collect sales tax and remit sales tax on their sales of services.

Ohio Supreme Court Upholds Sales Tax Refund for Computerized Services

The Ohio Board of Tax Appeals (BTA) uses the true object test to distinguish between nontaxable custom software or taxable services.

Ohio Determines Electronic Accounting Transactions are Not Exempt Accounting Services

In Ohio, a financial institution claimed to be providing nontaxable services and software, but the Ohio Supreme Court affirmed that the financial institution failed to show the services and software were nontaxable.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Ohio Explains New Rule Regarding Oil and Gas Production Exemption on Purchased Tangible Personal Property

Ohio has a new rule explaining the exemption on tangible personal property used for gas and oil production.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Ohio Enacts New Economic Nexus Provisions and Marketplace Nexus Legislation

Ohio has enacted legislation that creates new requirements for certain remote sellers, effective August 1, 2019, and marketplace facilitators, effective September 1, 2019.

Employment Services No Longer Subject to Ohio’s Sales and Use Tax

Ohio has repealed its tax on employment services which has been taxed under Ohio R.C 5739.01(JJ) effective October 1, 2021.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Ohio Repeals Sales Tax On Employment Services

Ohio Governor DeWine signed H.B. 110 on June 30, 2021, which officially repeals the sales tax that was established by the state of Ohio on employment services.

Ohio Provides Guidance on Sourcing for Marketplace Facilitators

Ohio has revised an information release to provide guidance on sourcing sales for marketplace facilitators.

Ohio Issues Guidance on Taxability of Electronic Information Services

Effective July 1, 2020, charges for internet access are no longer subject to Ohio sales and use tax.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

Sales and Installation of Computer Cabling Are Exempt in Ohio

Effective October 22, 2019, sales and installation of computer cabling are exempt from Ohio sales and use tax but the contractor owes use tax on the cost of the materials installed into real property.

Ohio Enacts Exemption for Feminine Hygiene Products and Incontinence Products

Ohio has enacted a sales tax exemption for sales of feminine hygiene products and certain incontinence products.

Ohio Now Accepts Cryptocurrency as Tax Payment

Ohio announced that the state will now accept tax payments via cryptocurrency with the launch of OhioCrypto.com.

Ohio Updates Manufacturing Sales Tax Rule

Ohio has expanded the definition of things transferred for use in a manufacturing operation.

East Coast States Sales Tax Changes to Know

We explore four recent East Coast sales tax updates and examine how these changes may affect your business operations, including some opportunities that may reap big benefits.

Provision of Personnel to Manufacturer Not Taxable as Employment Service in Ohio

A company that provided personnel to a pet food manufacturer was not subject to Ohio sales tax since it did not provide a taxable employment service.

Cincinnati Reds Win Tax Case: Promotional Items Qualify for Ohio Resale Exemption

The Ohio Supreme Court ruled that promotional items given to fans at Cincinnati Reds baseball games qualify for Ohio’s sale for resale exemption.