Sales and Use Tax
State and Permissive (Local) Sales & Use Tax
Collections for Industries Directly and Indirectly Related to
Travel & Tourism, January - June 2011
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 2011.
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 2011, state and
permissive (i.e., local) sales and use tax collections
totaled $2.04 billion from a total of 75,123 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 $522.7 million by
department/general merchandise stores to a low of $151,790 by
facilities in the “cultural institutions” category. The
number of accounts per classification ranged from 27,352
miscellaneous store retailers to 33 air transportation firms.
Figures shown in this publication are from records of the
Ohio Department of Taxation.