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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7/1/2015 – repealed effective 8/1/2019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7/1/2015 – repealed effective 8/1/2019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.

Ohio Supreme Court Rules Management Charges Included in Purchase Price

Charges for “paper management services” were subject to tax under Ohio law because they were found to be associated with the “complete performance” of a contract. While the management services charges were separately stated on the invoice, the court found…

Ohio’s Electronic Exemption Certificates Are Valid

Information stored electronically constitutes a valid exemption certificate if the vendor collects the customer’s relevant information during the initial transaction and stores applicable information in its computer system. As part of the initial transaction and for each subsequent transaction thereafter,…

Ohio’s Authorized Exemption Certificates.

The following forms are authorized by the Ohio Department of Taxation for use by Ohio consumers when making exempt purchases. It provides appropriate situations in which each certificate should be used. The forms include general exemption certificates, motor vehicle exemption…

Ohio Delays Implementation of Destination-Based Sourcing Rules.

Effective June 2, 2005, the Ohio General Assembly has postponed the mandatory conversion from origin-based sourcing to destination-based sourcing previously scheduled to come into effect on July 1, 2005. Under Senate Bill 26, the rule requiring vendors to collect tax…

Ohio: Staffing Services Subject to Tax.

The Ohio Supreme Court ruled that a staffing service which provided technicians to assist in the production of live sports broadcasts was providing a taxable service subject to Ohio sales tax. As broadcasting companies prepared to operate out of town,…

Ohio Budget Bill Changes

Governor Bob Taft signed H.B. 66, the biennial state budget bill for fiscal years 2006-2007, into law on June 30, 2005. The bill established a 45-day amnesty program that will run from January 1, 2006 through February 15, 2006 and…

Ohio Motions to Implement Transition Period for Destination-Based Sourcing.

Ohio has filed motion to propose the implementation of a transition period for small businesses to convert to the destination-based sourcing rules required under the Streamlined Sales and Use Tax Agreement. This comes after two delays to the effective date…

Ohio Provides Compensation For Transition to Destination-Based Sourcing; Reintroduces Origin-Based Sourcing Bill.

The Ohio General Assembly has enacted SB 218 in response to destination-based sourcing legislation, which will take effect July 1, 2005. Provisions outlined in the bill provide for a six-month transition period during which vendors can receive minimal compensation for…

Ohio Denies Air Transportation Company the Public Utility Exemption.

In a recent Ohio Board of Tax Appeals decision, it was determined that an air transportation company was not able to benefit from the public utility exemption. The taxpayer claimed that it was a common carrier providing services to the…

Ohio Discusses Taxability of Internet Services Equipment.

In an information release, the Ohio Department of Taxation has identified two types of equipment used in internet service that may be subject to sales and use tax. A server may be taxable based on its use. If it is…

Ohio Defines Private Communications Services to Conform With SSTP

The State of Ohio has redefined “private communications services” to conform to the streamlined sales tax project and provides the criteria for sourcing. Four rules are provided to determine sourcing. This change is effective November 4, 2004. (OAC 5703-9-26, Ohio…

Ohio sales and use taxes apply to electronic security systems.

An installer of electronic security systems for commercial and residential customers offered to link the security system to another business, such as an emergency contact business, as part of the installation process. If the security system was triggered, signals would…

Ohio Informational Release on changes in sourcing.

Recently, Ohio legislators passed a new bill which provides for a grace period of six-months to provide vendors (retailers) substantial time to implement the sourcing changes required by the Streamlined Sales and Use Tax Act. Vendors can begin implementing these…

Services for software development subject to Ohio use tax.

A taxpayer purchased computerized information services from an information services provider and argued that the “true object” of the services was the code used for application software. The Board of Tax Appeals, however, considered the taxpayer’s purchase to be employment…

Ohio assesses use tax on motor yacht.

A taxpayer claimed he was not liable for use tax on a motor yacht he had purchased because it was not titled in Ohio but instead documented through the U.S. Coast Guard. However, the Tax Commissioner found that the petitioner…

Ohio has increased the mandatory notice requirements holders of unclaimed property must follow.

When the unclaimed property’s value is worth more than $50 but less than $1,000, notice may be mailed via first class mail; if value if $1,000 or more holders must now send notice via certified mail, return receipt requested. Holders…

Ohio taxes snow removal services that are performed by mechanical means.

Effective August 1, 2003, taxpayer guidance was revised to define “snow removal service” as the removal of snow by any mechanized means. The application of salt made in conjunction with mechanized snow removal is similarly taxable as snow removal. If…

Ohio date change for sourcing rules.

Previously Ohio had sent out a letter to Ohio vendors alerting them of the change in situsing (sourcing) of sales. The change was to go into effect January 1, 2004. However, that date has now been pushed back to January…

Ohio retail situs rules.

In order to conform to the laws pursuant to the Streamlined Sales Tax Project, changes to the retail sales tax situsing (sourcing) rules were to take effect January 1, 2004. However, a notice was sent out from the Ohio Department…

Ohio temporarily increases state tax rate.

An Ohio budget bill has temporarily increased the state sales tax rate from 5% to 6% beginning July 1, 2003 and ending July 1, 2005. Some services have also been added to the list of taxable services, including telecommunication services…

Ohio amusement rides.

Amusement rides and station houses, where people wait to board the rides, are considered to be business fixtures, therefore making any related purchases subject to use tax. The amusement rides and station houses are business fixtures because independent of the…

Ohio computer lease exemption.

Computer equipment and related software that are held by a third party in Ohio for no more than 90 days and are taken to customers at a location outside of Ohio are exempt from Ohio use tax, effective July 1,…

Ohio exemption for saw sharpening.

An Ohio manufacturer of hardwood lumber was granted an exemption for saw sharpening equipment because it was considered to remanufacture useable blades from old dull blades. Because the machinery was necessary for the functioning of the machinery that completed the…

Crane exemption in Ohio.

A sales and use tax exemption was granted for an Ohio manufacturer for a boom crane, even though it handles raw material before it is committed to manufacturing. It was found that even though the initial breakdown of the raw…