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.
- The business has gross sales into Ohio exceeding $100,000; or
- The business has 200 or more separate transactions into Ohio
The special rules are applicable for the SAAS business.
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.
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 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 5739.99.