Standard rate
The standard sales tax rate in Ohio for 2023 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.
Threshold
- The business has gross sales into Ohio exceeding $100,000;
- The business has 200 or more separate transactions in Ohio.
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
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.