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
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.