Sales & Use Tax

Direct Payment Program

The Ohio Tax Commissioner has authorized certain taxpayers to make direct payment of sales and use tax to the Ohio Department of Taxation rather than paying the tax to the seller at the time of purchase. More information on this program can be found below.

  • Direct Payment Program Q&A — This information release answers common questions about the direct payment program.
  • Direct Payment Permit Holder's List — See the "List of active vendors" on the previous page under "Key sales & use tax resources".  The list of direct payment permit holders is located in tab 90 of the spreadsheet.