Sales and Use Tax
County Permissive Sales and Use Tax Collections for
Calendar Year 2007, by Industrial Classification
Under Ohio law, the Ohio Department of Taxation administers
the sales and use tax of those counties and transit
authorities that impose such a tax. Revenue collected from
the tax is distributed to the counties and transit
authorities in the second month after the month the return is
filed.
This table displays county permissive sales and use taxes
collected in calendar year 2007 (CY 2007), by industrial
classification. (Transit authorities are excluded from this
table.) Such amounts were distributed to the counties during
the March 2007 through February 2008 period. The 30
industrial classifications used in this table are based on
the North American Industrial Classification System (NAICS);
the table provides the specific NAICS code ranges comprising
each classification.
In CY 2007, all 88 counties imposed a permissive sales and
use tax, with the levies ranging from 0.50 percent to 1.50
percent. CY 2007 receipts from the county permissive sales
and use tax totaled $1,405.6 million. Based on statewide
total county permissive sales tax collections, the Motor
Vehicle and Parts Dealers classification (which includes
taxes collected on the sale of motor vehicles) comprises the
largest category, at $225.1 million, or 16.0 percent of the
total. This is followed by the General Merchandise Stores,
Miscellaneous Store Retailers, and Building Materials and
Garden Equipment & Supplies categories, respectively.
Statewide, the smallest industrial category was Mining, which
accounted for $18,413, or 0.0013 percent of the total. Note
that the counties vary in the degree by which they depend on
the various industrial categories, although Motor Vehicle and
Parts Dealers is the largest category in all but 13 counties.
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.
Because of the expanded data, we are only providing the S-7
table in Excel format. Data shown in this publication
are from records of the Ohio Department of Taxation.