Ohio OH Coin

The state of Ohio became an associate member of Streamlined Sales Tax on October 1st, 2005 and a full member on January 1, 2014.

Membership Petition                                             Certificate of Compliance
Annual Recertification Letter                               Taxability Matrix


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

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 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.

Notes:  

Tax Holidays

Begins at 12:00 am on Friday, August 2, 2019 and ends at 11:59 pm on Sunday, August 4, 2019.

During the 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 sales tax holiday.

Sub. S.B. 226 provided for a permanent sales tax holiday on the first Friday, Saturday and Sunday of August each year.

Ohio Holiday Information

Governing Board Delegates

  • Representative Bill Roemer
  • Senator Bob Peterson
  • Commissioner Jeffrey McClain
  • Laura Stanley