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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7/1/2015 – repealed effective 8/1/2019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7/1/2015 – repealed effective 8/1/2019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 2-4, 2024

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.

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.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Manufacturer Not Entitled to Exemption on Natural Gas Used for Heating Buildings in Ohio

A manufacturer was not entitled to an exemption on Ohio use tax for purchases of natural gas used to heat its buildings.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Ohio Enacts Exemption Eyeglasses and Contact Lenses

Effective July 1, 2019, corrective eyeglasses and contact lenses are exempt from Ohio sales and use tax.

Ohio Legislation Creates Permanent Back-To-School Sales Tax Holiday

Ohio passed legislation to create a permanent back-to-school sales tax holiday each August.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Ohio Economic Nexus Legislation Challenged in Court

The American Catalog Manufacturers Association has filed an action for declaratory judgment against Ohio challenging the constitutionality of the state’s economic nexus legislation, which became effective on January 1, 2018.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Ohio Tax Amnesty Program Offered for Early 2018

Ohio will be running a tax amnesty program for a variety of state taxes beginning January 1, 2018 and ending February 15, 2018.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

Ohio Enacts Economic Nexus Legislation

Effective January 1, 2018, a seller is deemed to have substantial nexus in Ohio if the seller has gross receipts in excess of $500,000 in selling, leasing, and entering agreements concerning certain types of software and property.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Ohio Issues Alert for E-Mail Scam Aimed at Tax Professionals

A new phishing scheme is targeting accounting and tax preparation firms nationwide with the objective of collecting sensitive information that will allow individuals to prepare fraudulent tax returns.

Ohio Affirms Bright-Line Presence Test for Out-of-State Retailers

The Ohio Supreme Court issued three decisions upholding commercial activity tax assessments on out-of-state retailers with no physical presence in Ohio, finding the retailer’s gross receipts to meet the bright-line presence test for nexus.