Rate Change
July 1, 1997
The following counties will change their sales and use tax rates, as noted, effective July 1, 1997.
Logan County 6.00% to 6.50%
Mahoning County 5.50% to 6.00%
Stark County 5.50% TO 5.75%
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 |
6.00% |
*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 |
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 |
6.50% |
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 |
6.25% |
| 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 |
5.75% |
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 |
6.00% |
Van Wert |
81 |
6.50% |
| Holmes |
38 |
6.25% |
Vinton |
82 |
6.50% |
| Huron |
39 |
6.50% |
Warren |
83 |
6.00% |
| Jackson |
40 |
6.00% |
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% |
* Change effective July 1, 1997.
Delaware (COTA), Code 96, 6.50% - those portions of the Cities of Columbus and Westerville located in Delaware County.
Fairfield (COTA), Code 101, 6.0% - those portions of the Cities of Columbus and Reynoldsburg located in Fairfield County.
Licking (COTA), Code 100, 6.25% - that portion of the City of Reynoldsburg located in Licking County.
Portage (MRTA), Code 467, 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.