Ohio Ohio

Ohio

Standard rate:

5,75%

Who is obliged to register sales tax:

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.

Threshold:

  • The business has gross sales into Ohio exceeding $100,000; or
  • The business has 200 or more separate transactions into Ohio

Merchant thresholds by state

Marketplace thresholds by state

The special rules are applicable for the SAAS business.

Software as Service Tax Thresholds by state

Online Marketplaces:

Businesses are not required to collect and remit tax on taxable sales made through a marketplace, so long as the marketplace facilitator is collecting and remitting tax on your behalf. For additional information on marketplace facilitators.

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 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 5739.99.