Tax Data Series

 Sales and Use Tax

State and Permissive (Local) Sales & Use Tax Collections for Industries Directly and Indirectly Related to Travel & Tourism, July - December 2011

The Ohio Department of Taxation is required under ORC Section 5739.36 to summarize and publish sales and use tax collections for industries related directly and indirectly to travel and tourism by industrial classification for each preceding six month period. The following table covers tax collections for July through December 2011.

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.

For the first six months of fiscal year 2012, state and permissive (i.e., local) sales and use tax collections totaled $2.2 billion from a total of 72,752 entities. Out of the 26 industry groups, 12 are related directly to travel and tourism while 14 are indirectly related. Tax collections ranged from a high of $600.6 million by department/general merchandise stores to a low of $48,145 by facilities in the other passenger transportation services category. The number of entities per industry ranged from 25,443 miscellaneous store retailers to 45 in both the air transportation firms and support for air transportation categories.

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