Ohio Sales Tax

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

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7/1/2015 – repealed effective 8/1/2019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7/1/2015 – repealed effective 8/1/2019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

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.

News & Tips

Dust collection equipment used as part of a recycling system in the manufacture of plastic products used in horticultural packaging qualified for a manufacturing exemption from Ohio sales and use tax

They qualify because the equipment was used to handle or temporarily store scrap that was intended to be reused in the manufacturing process. The exemption also applied to overhead cranes used to install tooling into the manufacturer’s thermo-forming machines and…

How to use this page:

State Rate

Range of Local Rates

Local Rates Apply to Use Tax

CLICK-THROUGH NEXUS

AFFILIATE NEXUS

ECONOMIC NEXUS

MARKETPLACE NEXUS

Back to School Sales Tax Holiday

Status

Amnesty Filing Dates

AMNESTY INCLUSION PERIODS

TAX TYPES AND CONDITIONS

AMNESTY BENEFITS

Status

Amnesty Filing Dates

AMNESTY INCLUSION PERIODS

TAX TYPES AND CONDITIONS

AMNESTY BENEFITS

Status

Amnesty Filing Dates

AMNESTY INCLUSION PERIODS

TAX TYPES AND CONDITIONS

AMNESTY BENEFITS

Status

Amnesty Filing Dates

AMNESTY INCLUSION PERIODS

TAX TYPES AND CONDITIONS

AMNESTY BENEFITS

Streamlined Sales Tax Status

NUMBER OF TAXING AUTHORITIES

HOME RULE AUTHORITIES

Sales Tax Sourcing (Intrastate)

Sales Tax Return Due Date

RESALE CERTIFICATE

TYPES OF EXEMPTIONS

State Tax Web Page

Rate Look-Up Page

Registration Link

HISTORY

FUN FACTS

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Topic

Dust collection equipment used as part of a recycling system in the manufacture of plastic products used in horticultural packaging qualified for a manufacturing exemption from Ohio sales and use tax