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

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.