Sales and Use Tax

Rate Change

February 1, 1998

The following sales and use tax rate changes will be effective February 1, 1998 as noted:

Clark County (12) 6.50% TO 6.00%
Geauga County (28) 5.75% TO 5.50%

MOTOR VEHICLE, BOAT, AND OUTBOARD MOTOR 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, boat or outboard motor was paid for in its entirety, or when the delivery of the vehicle, boat or outboard motor 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. Such 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 6.00%
Belmont 07 6.50% Mahoning 50 5.50%
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 6.25%
Clermont 13 6.00% Monroe 56 6.50%
Clinton 14 6.00% Montgomery 57 6.50%
Columbiana 15 6.00% 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 6.50%
Erie 22 6.00% Pike 66 6.00%
Fairfield 23 5.75% Portage 67 6.25%
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 5.75%
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 5.75%
Hardin 33 6.00% Summit 77 5.75%
Harrison 34 6.50% Trumbull 78 5.75%
Henry 35 6.00% Tuscarawas 79 6.25%
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 6.00% Wyandot 88 6.00%

* Changes effective February 1, 1998

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, 6.50% - 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 (888) 405-4039.