Sales & Use Tax

New - Changes to Ohio's Substantial Nexus Laws

For additional information regarding out-of-state sellers or marketplace facilitators, please use the links below:

Marketplace Facilitators

Out-of-State Sellers

vintage cash register

REMINDER:

Monthly sales tax returns are due by the 23rd of the following month from the period filed.

Example:  January 1 through January 31 return is due on February 23rd.

Semi annual sales tax returns are due by the 23rd of the following month from the end of the six month period.

Example:  January 1 through June 30 return is due on July 23rd and July 1 through December 31 return is due on January 23rd.


Table of Contents

The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer.

The state sales and use tax rate is 5.75 percent. Counties and regional transit authorities may levy additional sales and use taxes. For more information about the sales and use tax, look at the options below.

Key Sales & Use Tax Resources

  • Registration — Ohio law requires any person or business making taxable retail sales to first obtain a license.
  • File a Return Electronically — Ohio offers several options for electronically filing sales and use tax returns, which is now required. Choose the method that best fits the needs of your business.
  • Make a Payment — Ohio offers taxpayers several ways to remit sales and use tax.
  • List of Active Vendors — This page offers a complete list of active vendors
  • Tax Rates & Rate Changes — This page offers the latest information on sales tax rates as well as rate changes planned in any of Ohio's 88 counties.
    • Instructions for submitting a rate change. (coming soon)
  • Use Tax Calculator — Ohio law requires residents to pay the use tax on untaxed purchases made from an out-of-state (i.e. internet or catalog) seller, when the seller is not required to charge and collect the state and local sales tax. If you purchase merchandise from those sellers, the obligation rests with the consumer to pay the use tax, which is equivalent to paying sales tax. Please click on the Use Tax Calculator link to determine how much tax is owed on your untaxed purchases.

Special Subject Areas

  • Bar and Restaurant Audits
  • Direct Payment Program — Certain taxpayers have been authorized to pay sales and use tax directly to the state rather than through a vendor at the time of a purchase.
  • Motor Vehicles and Watercraft — This page offers additional information on some of the special provisions that apply to motor vehicle and watercraft sales.
  • Quick Service Restaurants
  • Record Retention Notices — Certain food service operations may exercise the option of keeping 14 days worth of sales records per calendar quarter instead of all sales records. Lists of which days must be kept are found here.
  • Vehicle Taxes — Answers to your tax questions, including a guide to responding to tax department contacts about your transaction.

Other Sales & Use Tax Resources