State and Permissive (Local) Sales & Use Tax Collections for Industries Related to Travel & Tourism, July 1, 2014 through December 31, 2014
The Ohio Department of Taxation is required under ORC Section 5739.36 to summarize and publish sales and use tax collections for industries related to travel and tourism, by industrial classification, for each preceding six month period. The following table covers tax collections for July 1, 2014 through December 31, 2014. The table includes all 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.
This table is revised both in format and content compared to S6 tables in the Tax Data Series for periods prior to July 1, 2014. The content of the table has been changed to agree with categories related to tourism as defined in Section 5, Am. Sub. S.B. 314, 129th General Assembly, as listed in table S6Q in the Tax Data Series.
In the industries related to tourism listed here, and for the period July 1, 2014 through December 31, 2014, state and permissive (local) sales and use tax collections totaled approximately $570.4 million from a total of 22,932 entities.
Figures shown in this publication are from records of the Ohio Department of Taxation.