Sales & Use Tax

Streamlined Sales Tax Project

Ohio is currently an associate member of the Streamlined Sales Tax Project. The project is a multi-state initiative to make sales tax laws, rules, and systems more uniform across states and thus easier for vendors to collect sales taxes. The ultimate goal of the streamlining effort is to encourage out-of-state vendors – primarily catalog and Internet companies – to collect the sales tax of Ohio and other states. Ohio’s state and local governments lose an estimated $350 million annually on untaxed sales by out-of-state vendors.

This page contains the latest information about Ohio's participation in the streamlining project as well as other resources.

Latest Updates

• Certificate of Compliance ^(PDF) — This document certifies the provisions of the Streamlined Sales Tax Project that Ohio is in compliance with and the relevant sections of state law that implement each provision.
• Library of Definitions and Taxability Matrix (Revised September 2011) ^(PDF) — This document  provides standard definitions of common goods and services for purposes of the sales tax and shows how sales tax is applied to each under Ohio law.
• Sourcing — This information release explains the current rules for rules for the sourcing of sales.

Other resources

• The Finder — This tool allows individuals and businesses to determine the correct sales tax rate for any address in Ohio.
• Streamlined Sales Tax Governing Board Inc. — This Web site contains general information about the Streamlined Sales Tax Project and its governing board.
• Sellers' registration — Businesses may register for the streamlined sales tax here.
• Ohio sales and use tax — Return to the main table of contents for Ohio's sales and use tax.
• Streamlined sales tax archive — This page contains older resources on Ohio's participation in the Streamlined Sales Tax Project.