Ohio

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OH Department of Taxation

Sales Tax Division

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State Sales and Use Tax Rate: 5.75%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Remote Seller Guidance

Remote Seller Compliance Date: 8/1/2019

Remote Seller Thresholds:
Gross receipts greater than $100,000 or 200 or more transactions in the current or preceding calendar year.

R.C. 5741.01 utilizes gross receipts; however R.C. 5739.01(I) and R.C. 5739.01(B) defines “receipts” and “sales” to effectually be retail sales. Therefore, only those sales which are considered retail sales are included in the economic nexus threshold calculation.  For example, only those enumerated services in R.C. 5739.01(B)(3) are utilized when determining the economic nexus threshold.  Additionally, “retail sales” do not include “sales for resale”.

Notes: Marketplace Facilitator

Starting in 2024, Am. Sub. H.B. 33 provides for an expanded sales tax holiday of at least three days that includes the first Friday, Saturday, and Sunday of August each year if a budget surplus exists. Such expanded holidays will include all tangible personal property that is $500 or less except watercraft or outboard motors required to be titled pursuant to Chapter 1548 of the Revised Code, motor vehicles, alcoholic beverages, tobacco, vapor products, or items that contain marijuana.

If a sufficient budget surplus does not exist, a standard sales tax holiday will be held on the first Friday, Saturday, and Sunday of August each year, beginning at 12:00 am on the first Friday in August and ending at 11:59 pm on the designated Sunday. During the standard holiday, the following items are exempt from sales and use tax:

·         Clothing priced at $75 per item or less;

·         School supplies priced at $20 per item or less; and

·         School instructional material priced at $20 per item or less.

Items used in a trade or business are not exempt under the standard sales tax holiday.

Ohio Holiday Information