Sales and Use Tax


Rate Change

January 1, 2000

The following sales and use tax rate change will be effective January 1, 2000 as noted:

Mahoning County (50) 5.50% TO 6.00%

MOTOR VEHICLE, ALL-PURPOSE VEHICLE, OFF-HIGHWAY MOTORCYCLE, WATERCRAFT, OUTBOARD MOTOR, AND PERSONAL WATERCRAFT DEALERS ONLY: As to the date of sale, our position is the same as it has been in the past in that the rate of tax shall be that which was in effect on the date the vehicle, all-purpose vehicle, off-highway motorcycle, boat or outboard motor was paid for in its entirety, or when the delivery of the item was taken, whichever is first. "Payment in entirety" may be in the form of cash payment or complete execution and approval of the finance papers.

Sales of Automatic Data Processing, Electronic Information Services and Computer Services; Telecommunication Services; Landscape and Lawncare Services; Private Investigation and Security Services; Building Maintenance and Janitorial Services; Employment Services; Employment Placement Services; and Exterminating Services continue to be subject to the tax rate in effect in the county in which such services are received and the purchaser is located. The tax on these services are to be reported under a Service Vendors License issued by the Department of Taxation.

County Code Rate County Code Rate
Adams 01 6.00% Licking 45 6.00%
Allen 02 6.00% Licking COTA See Below
Ashland 03 6.25% Logan 46 6.50%
Ashtabula 04 6.00% Lorain 47 5.75%
Athens 05 6.25% Lucas 48 6.25%
Auglaize 06 6.50% Madison 49 6.25%
Belmont 07 6.50% Mahoning 50 6.00%
Brown 08 6.25% Marion 51 6.00%
Butler 09 5.50% Medina 52 5.50%
Carroll 10 6.00% Meigs 53 6.00%
Champaign 11 6.00% Mercer 54 6.00%
Clark 12 6.00% Miami 55 6.00%
Clermont 13 6.00% Monroe 56 6.50%
Clinton 14 6.00% Montgomery 57 6.50%
Columbiana 15 5.00% Morgan 58 6.50%
Coshocton 16 6.00% Morrow 59 6.50%
Crawford 17 6.50% Muskingum 60 6.50%
Cuyahoga 18 7.00% Noble 61 6.50%
Darke 19 6.00% Ottawa 62 6.00%
Defiance 20 6.00% Paulding 63 6.50%
Delaware 21 6.25% Perry 64 6.00%
Delaware COTA See Below Pickaway 65 6.00%
Erie 22 6.00% Pike 66 6.00%
Fairfield 23 5.75% Portage 67 6.00%
Fairfield COTA See Below Portage MRTA See Below
Fayette 24 6.00% Preble 68 6.50%
Franklin 25 5.75% Putnam 69 6.00%
Fulton 26 6.00% Richland 70 6.25%
Gallia 27 6.25% Ross 71 6.50%
Geauga 28 5.50% Sandusky 72 6.00%
Greene 29 6.00% Scioto 73 6.00%
Guernsey 30 6.50% Seneca 74 6.00%
Hamilton 31 6.00% Shelby 75 6.50%
Hancock 32 5.50% Stark 76 5.25%
Hardin 33 6.00% Summit 77 5.75%
Harrison 34 6.50% Trumbull 78 5.50%
Henry 35 6.00% Tuscarawas 79 6.00%
Highland 36 6.00% Union 80 6.00%
Hocking 37 6.25% Van Wert 81 6.50%
Holmes 38 6.00% Vinton 82 6.50%
Huron 39 6.50% Warren 83 6.00%
Jackson 40 6.50% Washington 84 6.50%
Jefferson 41 6.50% Wayne 85 5.75%
Knox 42 6.00% Williams 86 6.00%
Lake 43 5.75% Wood 87 6.00%
Lawrence 44 6.50% Wyandot 88 6.00%

* Changes effective January 1, 2000

Delaware (COTA), Code 96, 6.50% - those portions of the Cities of Columbus and Westerville located in Delaware County.

Fairfield (COTA), Code 93, 6.0% - those portions of the Cities of Columbus and Reynoldsburg located in Fairfield County.

Licking (COTA), Code 94, 6.25% - that portion of the City of Reynoldsburg located in Licking County.

Portage (MRTA), Code 95, 6.25% - that portion of the Village of Mogadore located in Portage County.

Should you have any questions, please direct your inquiries to this office, or call 1-888-405-4039.

REPORTING REQUIREMENT FOR DELIVERY, SERVICE AND TRANSIENT VENDORS AND VENDORS WHO FILE UNDER CUMULATIVE RETURN AUTHORITY

It is very important for you to understand that, in addition to the upper portion of your return, we must have the lower (supplemental) portion of your return completed providing us with a county-by-county breakdown of your taxable sales and tax liability for each reporting period. Without this information, we will not be able to properly allocate local taxes and each return will remain open to further investigation.

If you are providing the information but as a separate attachment, please make sure the information is securely attached to the return and that the attachment has your account number and reporting period displayed on it so that if it becomes detached we can match it to your return.

If you are providing a computer facsimile return, it must be in exactly the same format as our return.

TAX RETURN DUE DATE

If you file your returns and pay the full amount due on time, you are entitled to claim a discount of ¾ of 1% (.0075). Also, you avoid additional charges for late filing ($50 or 10% of your tax liability, whichever is greater), an assessment penalty (50% of your tax liability), and interest (currently 8%). Returns are considered timely filed when they are received (not postmarked) by the Treasurer of State on or before the due date, which is the twenty-third day of the month following the close of the reporting period.