State Sales and Permissive (Local) Sales & Use Tax Collections for Industries Related to Travel & Tourism, First Quarter, Fiscal Year 2014

The Ohio Department of Taxation is required under ORC Section 5739.36 to summarize and publish sales and use tax collections for industries related directly and indirectly to travel and tourism by industrial classification for each preceding six month period. The following table covers tax collections for July through September 2013.  

The table includes all types of sales and use tax accounts, including “direct payment” and “consumer use” accounts in which the appropriate tax is paid directly by the purchaser, rather than the seller, to the state. Because such purchasers are included in this table, many industries not typically involved in making taxable retail sales (such as manufacturing) are represented.  

For the first quarter of fiscal year 2014, state permissive (i.e., local) sales and use tax collections totaled approximately $214.6 million. This compares to state sales and use tax collections that totaled approximately $207.3 million for the first quarter of fiscal year 2013.  Tax collections ranged from a high of $92.3 million by full-service restaurants to a low of $-50,242 by air transportation. 

Figures shown in this publication are from records of the Ohio Department of Taxation.