SALES & USE TAX

State and Permissive (Local) Sales & Use Tax Collections for Industries Directly and Indirectly Related to Travel & Tourism, January - June 2012

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 January through June 2012.

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 last six months of fiscal year 2012, state and permissive (i.e., local) sales and use tax collections totaled $2.1 billion from a total of 76,815 accounts. Out of the 26 classification groups, 12 are related directly to travel and tourism while 14 are indirectly related. Sales tax collections ranged from a high of $542.4 million by department/general merchandise stores to a low of $166,143 by facilities in the “cultural institutions” category. The number of accounts per classification ranged from 27,248 miscellaneous store retailers to 50 air transportation firms.

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