Ohio
Provinces
Ohio
Provinces
Ohio
About
Ohio
About
Ohio
Ohio
Ohio
Standard rate
Ohio has a base sales tax rate of 5.75%, but with additional local taxes, the combined rate varies by location, reaching up to 8% in some counties.Sales of tax-free products and services
- Groceries (excluding prepared food);
- Prescription medications;
- Prosthetic devices;
- Medical supplies like crutches and hearing aids;
- Professional services, such as legal and medical services.
Who is obliged to register sales tax in Ohio
Ohio law requires any out-of-state person or business making retail sales of tangible personal property or taxable services into Ohio to register for a seller’s use tax account once substantial nexus is met.
Standard rate
5.75% - 8%
Reduced rate
-
Threshold
$100,000
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Threshold
Starting August 1, 2019, remote sellers must collect and remit sales tax in Ohio if they exceed $100,000 in gross sales or conduct 200 or more separate transactions within the state in the current or prior calendar year. These thresholds apply uniformly to both goods and digital services, with no distinction between the two categories. Merchant thresholds by state Marketplace thresholds by state The special rules are applicable to the SAAS business. Software as Service Tax Thresholds by state.Online Marketplaces
As of August 1, 2019, marketplace facilitators like Amazon or eBay are responsible for collecting and remitting sales tax on behalf of sellers using their platforms in Ohio. Individual sellers on these platforms are not required to register separately for sales tax if all their sales occur through a compliant marketplace.Registration procedure
Out-of-state sellers may obtain a seller’s use tax license immediately through the Ohio Business Gateway. Note: Businesses must first establish an account with Gateway before using it to request a seller’s use tax license.Sales tax payment and filing date
Monthly:
- The 23rd day of the following month.
Semi-Annual:
- For return period from January 1st to June 30th – July 23rd;
- For the return period from July 1st to 31st – January 23rd.
Quarterly:
- 1st quarter – April 23rd;
- 2nd quarter – July 23rd;
- 3rd quarter – October 23rd;
- 4th quarter – January 23rd.
Penalty and interest
For violation of tax reporting rules, sellers are liable under Ohio Code Section 5,739.99.Ohio Sales Tax Nexus
- Physical Presence: Companies with a physical presence, including warehouses, offices, or employees, must collect sales tax.
- Economic Nexus: Established if a company has gross sales in Ohio exceeding $100,000 in the current or previous calendar year or 200 or more separate transactions with buyers in the state.
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