Sales and Use Tax
State and Permissive (Local) Sales & Use Tax
Collections for Industries Directly and Indirectly Related to
Travel & Tourism, July-December 2005
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 December 2005.
For the first six months of fiscal year 2006, state and
permissive (i.e. local) sales and use tax collections totaled
$2.1 billion from a total of 91,840 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 $582.3 million by
department/general merchandise stores to a low of $34,061 by
cultural institutions. The number of accounts per
classification ranged from 39,036 miscellaneous store
retailers to 25 cultural institutions.
Figures shown in this publication are from records of the
Ohio Department of Taxation.