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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 – 2.5% 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7/1/2015 – repealed effective 8/1/2019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7/1/2015 – repealed effective 8/1/2019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
Back to School Sales Tax Holiday

August 7, 2026 - August 9, 2026

In prior years, this holiday was limited to back to school items. With Ohio House Bill 33, the 2024 holiday was expanded to include tangible personal property that is $500 or less. The following items qualify for exemption::

  • Clothing priced at $75 or less per item;
  • School supplies priced at $20 or less per item; and
  • School instructional materials priced at $20 or less per item.

For more information, click here.

 
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.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Ohio is Approved for Full SST Membership

The Streamlined Sales Tax (SST) Governing Board has approved Ohio as a full member state. Ohio will become a full member, effective January 1, 2014. Taxpayers registered through the SST Central Registration System will be automatically registered in Ohio on…

Ohio Budget Bill Contains Federal Remote Seller Requirements

Ohio Governor John R. Kasich has signed the fiscal year 2014-2015 state budget, which contains various tax changes.Per the legislation, if the U.S. Congress enacts the Marketplace Fairness Act of 2013 authorizing states to require sellers that lack substantial nexus…

Ohio Enacts Sales Tax Rate Increase

Ohio Governor John R. Kasich has signed the fiscal year 2014-2015 state budget, which contains various tax changes. Effective September 1, 2013, Ohio’s state sales tax rate increases from 5.5% to 5.75%. (H.B. 59, Laws 2013, generally effective 91 days…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Ohio Amends Taxable Sale Definition, Vendor License Provisions, and Rate Notification Requirements

Ohio has passed sales and use tax legislation expanding the scope of a taxable sale and making other changes in anticipation of its application for full member status under SSTP. The current sales tax exemption for water bought for residential…

Ohio Approves Tax Amnesty Program

Ohio Governor John R. Kasich has signed legislation approving a tax amnesty program that will run from May 1, 2012 to June 15, 2012. The program will apply to taxes which were due and payable as of May 1, 2011.…

Ohio Auto Dealership Denied Sales Tax Refund Due to Deduction from Customer Refund

An Ohio auto dealership is not entitled to a refund of sales tax paid on an automobile because it did not refund the entire purchase price to the customer upon the vehicle’s return. The vehicle was sold to, then returned…

Ohio Department of Taxation Announces Use Tax Amnesty/Voluntary Disclosure Program

The Ohio Department of Taxation has introduced the Use Tax Education Program (UTEP) to work with Ohio businesses to understand and stay in compliance with use tax laws. The program offers financial incentives to businesses with use tax liability to…

Ohio Manufacturer Qualified for Direct Marketing Exemption

An Ohio automobile manufacturer’s business activities qualified for the direct marketing exemption and were, therefore, exempt from sales and use tax on items used in the storing, handling, transporting, and mailing of inventory. The manufacturer’s activities qualified as direct marketing…

SST Panel Interprets Souring Rule of Short-Term Rentals

In December 2009, a release was issued by Ohio, an SST associate member state, announcing that the state had changed its laws to benefit from a Streamlined Sales Tax (SST) Agreement amendment that retains origin sourcing for most sales. However,…

Ohio Explains Sourcing Changes

The Ohio Department of Taxation explains the changes made to the way sales of tangible personal property and taxable services are sourced in an information release. Beginning January 1, 2010, vendors that previously switched to destination sourcing for delivery sales…

Ohio Adopts Rule on Negative Equity in Vehicles Sales

The Ohio Department of Taxation has adopted a regulation on the tax treatment of negative equity in a vehicle sales transaction. “Negative equity” is a term applied when a motor vehicle purchaser is trading in a vehicle with a current…

Ohio Enacts SST Origin Sourcing Provisions

Legislation intended to standardize Ohio sales and use tax law to the Streamlined Sales and Use Tax (SST) Agreement origin sourcing provisions has been signed by Governor Ted Strickland. The SST Governing Board adopted the origin sourcing legislation at its…

Ohio Requires All Vendors to File Sales Tax Returns Electronically

Effective in 2009, Ohio will require all vendors to file sales tax returns electronically, regardless of sales volume. The first electronic return is due by February 23, 2009 for monthly filers, and July 23, 2009 for semi-annual filers. Vendors may…

Ohio Manufacturer Not Liable for Use-Tax Assessed on Goodwill Repairs

The Ohio Supreme Court has reversed the Board of Tax Appeals’ decision that a car manufacturer was the consumer of taxable repair parts and services provided free-of-charge to customers under its “goodwill-repair” program. The Ohio Supreme Court determined that the…

Ohio Exempts Items Used in Warehouses and Distribution Centers

Effective June 24, 2008, Ohio enacted a budget bill that exempts some items from state sales tax. Sales of machinery, equipment, and software to a “qualified direct selling entity” for use in a warehouse or distribution center used primarily in…

Ohio Point “”of-Sale Coupon Service Exempt from Sales Tax

The service of providing point-of-sale coupons to customers at retail stores throughout Ohio is exempt from sales taxes on the basis that it is a marketing service provider. The coupon service provider does, however, have to pay taxes on the…

Billing and Collection Services Not Taxed in Ohio

The Tax Commissioner of Ohio has issued an opinion stating that billing and collection services performed by local exchange carriers and invoiced to a telecommunication provider are nontaxable personal services, and therefore not subject to sales tax. (Opinion of the…

Clarification on Ohio Delivery Charges as Part of Price of Sale

An Ohio Information Release clarifies the treatment of delivery charges that became part of a sales price effective August 1, 2003. For sales and use tax purposes, these “delivery charges” are specifically included as part of the “price” of a…

Ohio Dairy Manufacturing Equipment Exemption Enacted

In Ohio, sales of certain dairy equipment and supplies, including cleaning equipment, are now exempt from sales and use taxes provided it is used as part of a continuous manufacturing operation to produce milk, ice cream, cheese, yogurt, or similar…

Ohio Delays Implementation of Destination-Based Souring for Certain Vendors

Ohio notified vendors that the Tax Commissioner has decided that he will not issue a journal entry confirming that there are certified service provider (CSP) services provided by the Streamlined Sales Tax Governing Board for all delivery sales made by…

Ohio Amends Definition of Employment Service

The State of Ohio has adopted language amending the definition of “employment service” in the state tax statutes. The amended definition now includes personnel who receive their compensation from a third party who supplies the workers to second party who…

Ohio Mining Rule Amended

In order to conform to a statutory amendment, an Ohio sales and use tax regulation has been amended. Effective December 12, 2006, the regulation was amended to indicate that machinery, equipment or other personal property used or consumed primarily for…