Ohio sales tax guide Ohio sales tax guide


Standard rate

The standard sales tax rate in Ohio for 2024 is 5.75%.


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.


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

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

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


  • The 23rd day of the following month.


  • For return period  from January 1st to June 30th – July 23rd;
  • For the return period from July 1st  to 31st – January 23rd.


  • 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.


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