Tax Data Series

Sales and Use Tax:
County Permissive Sales and Use Tax Collections for Calendar Year 2016, 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 2016 (CY 2016) net of the 1.0% administration fee, by industrial classification, and are not necessarily associated with particular liability periods. Transit authority taxes are not included in this table. Such amounts were distributed to the counties during the March 2016 through February 2017 period. The industry codes used in this table conform to the principal business activity codes used by the Internal Revenue Service. These codes are based on the North American Industry Classification System (NAICS) self-reported by taxpayers. The table provides the specific NAICS code ranges comprising each classification.

All counties imposed a permissive sales and use tax throughout CY 2016 with the levies ranging from 0.50 percent to 1.50 percent. Calendar year 2016 receipts from the county permissive sales and use tax totaled approximately $2,104.5 million. Based on statewide total county permissive sales tax collections, the Motor Vehicle and Parts Dealers category (which includes taxes collected on the sale of motor vehicles) comprises the largest category, at approximately $320.2 million, or approximately 15.2 percent of the total. This is followed by the Miscellaneous Store Retailers category, Finance and Insurance category, and General Merchandise Stores category, respectively. Statewide, the smallest industrial category was the Agriculture, Forestry, and Fishing category, which accounted for approximately $1.4 million, or approximately 0.06 percent of the total.

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.

Data shown in this publication are from records of the Ohio Department of Taxation.