Sales & Use Tax

Sales and Use Tax Rate Changes

Certified resolutions must be received by the Department at least sixty-five days prior to the effective date of the tax rate change.

Items to Include:

  1. Completed Sales and Use Tax Rate Change Notice to Tax Commissioner Form found here or PDF fill-in version here.
  2. Certified copy of the resolution

Address:

Mail certified resolutions, with the above-referenced form, to:

Ohio Department of Taxation
Business Tax Division
Attn:  Steve Russell
4485 Northland Ridge Blvd.
Columbus, OH  43229

The Department recommends that you also email or fax this form and resolution to:

Frequently Asked Questions:

  1. How does the county sales tax rate increase/decrease?
  • Permissive County tax5739.021 and 5741.021:  The rate of any tax levied pursuant to this section shall be a multiple of one-twentieth of one per cent. The rate levied under this section in any county other than a county that adopted a charter under Article X, Section 3, Ohio Constitution, may exceed one per cent, but may not exceed one and one-half per cent minus the amount by which the rate levied under section 5739.023 of the Revised Code by the county transit authority exceeds one per cent.
  • Additional Permissive County tax5739.026 and 5741.023: The rate of tax shall be a multiple of one-twentieth of one per cent, unless a portion of the rate of an existing tax levied under section 5739.023 of the Revised Code has been reduced, and the rate of tax levied under this section has been increased, pursuant to section 5739.028 of the Revised Code, in which case the aggregate of the rates of tax levied under this section and section 5739.023 of the Revised Code shall be a multiple of one-twentieth of one per cent.
  • Transit tax5739.023 and 5741.022: The rate of any tax levied pursuant to this section shall be a multiple of one-twentieth of one per cent. The rate shall not exceed one and one-half per cent minus the amount by which the rate levied under section 5739.021 of the Revised Code by a county located in the territory of the transit authority exceeds one per cent.
  1. How are the above referenced county portions of sales and use taxes enacted?

Transit taxes must be approved by the electorate of a county.  Permissive county taxes can be voted on by either the county commissioners or by the electorate of the county.  Increases can only be effective on the first day of a calendar quarter.  Commissioners must hold hearings prior to the passage of a resolution to enact the tax.  The resolution can be passed in three ways:

  • Standard method – approval by a simple majority of commissioners.  The resolution must be presented to the tax commissioner at least 65 days before the tax is to be effective.
  • Emergency method – approval by all county commissioners.  The resolution must be presented to the tax commissioner at least 65 days before the tax is to be effective.  County electorate able to circulate petitions to place tax issue on ballot, but tax goes into effective unless and until defeated in election.
  • Ballot method – issues goes straight to the voters.  If the issue passes, the effective date is the first day of a calendar quarter following the expiration of 65 days from the date the board of elections certifies the results of the election.
  1. What information should be sent to the Ohio Department of Taxation regarding the rate change?

A certified copy of the resolution and a completed Sales and Use Tax Rate Change Notice to Tax Commissioner found here or PDF fill-in version here should be sent to the Ohio Department of Taxation - Business Tax Division, Attn:Steve Russell, 4485 Northland Ridge Blvd., Columbus, OH 43229.

Any questions regarding a sales tax resolution please contact us via email at: salestaxresolutions@tax.state.oh.us