Ohio Sales Tax Guide

Ohio’s state sales tax rate is 5.75 percent. Additionally, counties and other municipalities can add discretionary sales and use tax rates. Ohio also has several additional taxes for certain services and sales of goods, such as renting vehicles and selling tobacco and alcohol.

Types of taxes

Ohio businesses must charge sales taxes and pay use taxes. Businesses in the state also must collect and pay certain other taxes, such as a vehicle rental tax and tobacco taxes. Counties and other local jurisdictions can also charge an additional percentage for sales and use taxes.

Sales and use tax for retail sales and services

Businesses collect the state sales tax rate of 5.75 percent, plus the additional sales and use tax rate if any, that their counties charge. For example, a business located in Adams County pays the state tax rate of 5.75 percent, plus the county’s tax rate of 1.50 percent.

Any business owner who purchases taxable tangible personal property without paying the tax and uses or stores the property instead of reselling it must pay the use tax on the purchase. The use tax rate is the same as the sales tax rate.

Lodging (Hotel room occupancy tax)

Counties and municipalities can impose a lodging tax on hotels and other sleeping establishments. The combined tax for a county and a municipality cannot be over 6 percent – 3 percent at the municipality level and 3 percent at the county level.

Additionally, H.B. 518, which passed in 2002, allows a municipality to levy a 1 percent tax for convention center funding if the county in which the municipality is located also enacts the special lodging tax. Thus, some municipalities could have a lodging tax of over 6 percent.

Vehicle rentals

Ohio does not levy a separate motor vehicle rental tax. However, lessors must collect the state sales tax rate of 5.75 percent plus the county’s discretionary tax rate.

Marijuana excise tax

Adult-use marijuana is illegal in Ohio. However, medical marijuana is legal. Ohio does not levy additional taxes on medical marijuana. Buyers must pay the state and local sales tax rates on purchases.

Food and beverage tax

Food and food ingredients are not subject to the state’s sales tax. However, prepared food and certain categories of food, such as soda, are taxable at the state’s and local jurisdictions’ tax rates.

Liquor tax

Ohio does not levy additional taxes on retailers selling beer, wine, or liquor. The seller must collect the regular sales tax rate for its county in addition to the state rate.

Tobacco tax

In most cases, only wholesale dealers pay a cigarette tax via stamps that the dealer places on each pack. The current rate is $1.25 per pack. However, if a consumer purchases cigarettes or other tobacco products and the store owner does not pay the taxes, the consumer must pay the tax.

Discretionary taxes (Local tax rates)

Counties and other municipalities can also charge sales and use taxes on top of the state rate. The combined rates for business locations in the following counties and municipalities are as follows:

Adams:	7.25 percent	Licking:	7.25 percent
Allen:	6.85 percent	Licking (COTA):	7.75 percent
Ashland:	7.00 percent	Logan:	7.25 percent
Ashtabula:	6.75 percent	Lorain:	6.50 percent
Athens:	7.25 percent	Lucas:	7.25 percent
Auglaize:	7.25 percent	Madison:	7.00 percent
Belmont:	7.25 percent	Mahoning:	7.25 percent
Brown:	7.25 percent	Marion:	7.25 percent
Butler:	6.50 percent	Medina:	6.75 percent
Carroll:	6.75 percent	Meigs:	7.25 percent
Champaign:	7.25 percent	Mercer:	7.25 percent
Clark:	7.25 percent	Miami:	7.00 percent
Clermont:	6.75 percent	Monroe:	7.25 percent
Clinton:	7.25 percent	Montgomery:	7.50 percent
Columbiana:	7.26 percent	Morgan:	7.25 percent
Coshocton:	7.25 percent	Morrow:	7.25 percent
Crawford:	7.25 percent	Muskingum:	7.25 percent
Cuyahoga:	8.00 percent	Noble:	7.25 percent
Darke:	7.25 percent	Ottawa:	7.00 percent
Defiance:	6.75 percent	Paulding:	7.25 percent
Delaware:	6.75 percent	Perry:	7.25 percent
Delaware (COTA):	7.50 percent	Pickaway:	7.25 percent
Erie:	6.75 percent	Pike:	7.25 percent
Fairfield:	6.75 percent	Portage:	7.00 percent
Fairfield (COTA):	7.25 percent	Preble:	7.25 percent
Fayette:	7.25 percent	Putnam:	7.00 percent
Franklin:	7.50 percent	Richland:	7.00 percent
Fulton:	7.25 percent	Ross:	7.25 percent
Gallia:	7.25 percent	Sandusky:	7.25 percent
Geauga:	6.75 percent	Scioto:	7.25 percent
Greene:	6.75 percent	Seneca:	7.25 percent
Guernsey:	7.25 percent	Shelby:	7.25 percent
Hamilton:	7.80 percent	Stark:	6.50 percent
Hancock:	6.75 percent	Summit:	6.75 percent
Hardin:	7.25 percent	Trumbull:	6.75 percent
Harrison:	7.25 percent	Tuscarawas:	6.75 percent
Henry:	7.25 percent	Union:	7.00 percent
Highland:	7.25 percent	Union (COTA):	7.50 percent
Hocking:	7.25 percent	Van Wert:	7.25 percent
Holmes:	7.00 percent	Vinton:	7.25 percent
Huron:	7.25 percent	Warren:	7.00 percent
Jackson:	7.25 percent	Washington:	7.25 percent
Jefferson:	7.25 percent	Wayne:	6.50 percent
Knox:	7.25 percent	Williams:	7.25 percent
Lake:	7.25 percent	Wood:	6.75 percent
Lawrence:	7.25 percent	Wyandot:	7.25 percent

Registering for and filing Ohio’s taxes

Any business taxpayer that sells tangible personal property or taxable services must register for a vendor’s license to report sales of tangible personal property. Out-of-state vendors must also apply for an account. Ohio requires businesses to submit tax reports and remit payment electronically.

Due dates for Ohio’s sales taxes

The sales and use tax reports and payment are due as follows:

• UST: If the business pays monthly: On the 23rd day of the following month. For example, for taxes collected in January, the report and payment are due on February 23.
• UST: If the business pays twice per year: On July 23 for taxes collected from January through June 30; and on January 23 for taxes collected from July through December 31.
• UUT: If the business pays monthly, on the 23rd day of the following month for use tax returns.
• UUT: If the business pays quarterly, on the 23rd day of the month following the end of the quarter. For example, taxes collected in the first quarter – January through March – are due on April 23.

Ohio sales tax holiday

Ohio made a sales tax holiday permanent in 2019. It happens the first Friday through Sunday in August, starting at 12:00 a.m. Friday and ending on Sunday at 11:59 p.m. This year’s tax holiday will take place from August 5 through August 7.

Items that are exempt from sales tax include:

• Clothing items that are $75 or less.
• School supplies that are $20 or less.
• School instructional material that is $20 or less.

If any of these items are used in a business or trade, they are not tax-exempt during the sales tax holiday.

Ohio sales tax exemptions

Everyone must pay sales tax except federal, state, and local governments and certain nonprofit organizations. Nonprofits should file Form STEC-B, Sales and Use Tax Blanket Exemption Certificate.

Remote and marketplace sellers

Remote sellers and marketplace sellers who do not have a physical presence in Ohio must collect sales taxes and remit payments to the Ohio Department of Taxation if:

• The business has gross receipts over $100,000, or
• The business made 200 or more separate transactions to Ohio.

The business that meets the nexus must apply for and obtain a seller’s use tax license, file sales tax returns, and remit the tax.

FAQs

What is the Ohio sales tax for 2022?

Ohio’s base rate is 5.75 percent. Counties and municipalities in the state also charge local sales taxes.

How do I get a sales tax exemption certificate?

Visit Ohio’s tax forms page to download and complete the appropriate exemption form. The state has several, including the general resale certificate, an exemption form for construction contractors, sales of motor vehicles, and sales of vessels.

If my business sells goods out-of-state, do I have to collect that state’s taxes?

Check with the state’s laws to find out if the state requires you to collect its sales taxes. Some states do not require you to collect sales tax unless you meet its nexus, which is usually $100,000 in gross receipts or 200 or more transactions for the previous year.

What counties are increasing taxes in April 2022?

Several Ohio counties will increase their tax rates in April 2022, including:

• Coshocton County: Increase from 7.25 percent to 7.75 percent.
• Mahoning County: Increase from 7.25 percent to 7.50 percent.
• Toledo Area Regional Transit Authority (TARTA) has a new 0.50 percent sales and use tax. TARTA encompasses all of Lucas County and the City of Rossford in Wood County (increases to 7.25 percent for Rossford and 7.75 percent for Lucas County).

All tax increases are effective April 1, 2022.

How can a business pay its sales tax obligation?

Businesses can pay sales tax liability through the Ohio Business Gateway website or through Telefile at (800) 697-0440. Businesses may use the following to pay:

• ACH Debit
• ACH Credit
• Credit card
• Paper check