Sales & Use Tax

Ohio Recertifies Compliance with the Requirements of the Streamlined Sales Tax Agreement

Annually, the Streamlined Sales Tax Governing Board requires each member state to recertify the state’s compliance with the Streamlined Sales Tax Agreement. On July 28, 2015 Ohio submitted its recertification documents to the Governing Board. These documents are available below.

Ohio became a full member of the Streamlined Sales Tax Project (“SSTP”) on January 1, 2014. Ohio has been an associate member of SSTP since 2005. SSTP is a multi-state effort to make sales tax laws, rules, and systems more uniform among states. The goal is to make it easier for those who make sales in multiple states to voluntarily collect and remit sales taxes to each of those states (federal law currently exempts sellers from this collection responsibility unless they have a physical presence in a state).

Full membership (in the SSTP) is part of Ohio’s continuing effort to modernize the state’s tax structure. Creating a more business-friendly sales tax system and simplifying the collection of sales tax across the state helps retailers operating in multiple states and encourages remote sellers selling through the Internet and by mail order to voluntarily collect sales tax on sales to Ohio customers. Ohio’s state and local governments lose an estimated $350 million annually on untaxed sales by out-of-state vendors.

Latest Updates

  • Certificate of Compliance (effective August 1, 2015) — 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.
  • Recertification Letter (PDF)
  • Library of Definitions and Taxability Matrix (Effective August 1, 2015) — 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.  
  • Click here for access to Certificate of Compliance and Ohio State Taxability Matrix

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.
  • Sourcing — This information release explains the current rules for rules for the sourcing of sales.