Tax Data Series

Sales and Use Tax

County Permissive Sales and Use Tax Collections for Calendar Year 2009, 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 2009 (CY 2009), by industrial classification. (Transit authorities are excluded from this table.) Such amounts were distributed to the counties during the March 2009 through February 2010 period. The 30 industrial classifications used in this table are based on the North American Industrial Classification System (NAICS); the table provides the specific NAICS code ranges comprising each classification.  

In CY 2009, all 88 counties imposed a permissive sales and use tax, with the levies ranging from 0.50 percent to 1.50 percent. CY 2009 receipts from the county permissive sales and use tax totaled $1,328.4 million. Based on statewide total county permissive sales tax collections, the Motor Vehicle and Parts Dealers classification (which includes taxes collected on the sale of motor vehicles) comprises the largest category, at $202.9 million, or 15.3 percent of the total. This is followed by the General Merchandise Stores, Miscellaneous Store Retailers, and Building Materials and Garden Equipment & Supplies categories, respectively. Statewide, the smallest industrial category was Mining, which accounted for $121,505, or 0.0091 percent of the total. Note that the counties vary in the degree by which they depend on the various industrial categories, although Motor Vehicle and Parts Dealers is the largest category in all but 15 counties. 

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.

Because of the expanded data, we are only providing the S-7 table in Excel format.  Data shown in this publication are from records of the Ohio Department of Taxation.