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In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer. The state sales and use tax rate is 5.75 percent. Counties and regional transit authorities may levy additional sales and use taxes. For more information about the sales and use tax, look at the options below.
- Direct Payment Program
The Ohio Tax Commissioner has authorized certain taxpayers...
- Out-of-State Sellers
Pursuant to Am. Sub. H.B. 166, out-of-state sellers who meet...
- Streamlined Sales Tax Project
Ohio became a full member of the Streamlined Sales Tax...
- Motor Vehicles and Watercraft
Leases (PDF) — This memo explains how to apply sales and use...
- Payment Options
* A convenience fee does apply. ACH Credit - The Department...
- Marketplace Facilitators
Ohio law requires any out-of-state person or business,...
- Nexus
Business Tax Division Seeks Comments on Proposed Rule...
- Tax Rates & Changes
The sales and use tax rate for Lake County (43) will...
- Direct Payment Program
Ohio businesses must collect, report, and pay sales and use taxes on certain transactions. Ohio levies a sales and use tax on the retail sale, lease, and rental of personal property and the sale of selected services. In addition, Ohio counties and local transit authorities may levy additional sales and use taxes.
A use tax is similar to a sales tax in its application. Use tax is imposed on the "storage, use or other consumption" of all tangible personal property and the receipt of certain services that are subject to sales tax. Purchases that are properly exempt from sales tax are also exempt from the use tax. Use tax must be paid on all purchases made ...
In addition to the statewide 5.75% sales tax, Ohio counties and transit authorities can levy local "permissive" taxes on sales and services up to 2.25%. These district taxes can bring the total tax above 8%. Use Ohio's sales tax lookup tool to find combined state and local rates. Collecting sales tax in Ohio
2024 List of Ohio Local Sales Tax Rates. Lowest sales tax (6%) Highest sales tax (8%) Ohio Sales Tax: 5.75%. Average Sales Tax (With Local): 7.251%. Ohio has state sales tax of 5.75%, and allows local governments to collect a local option sales tax of up to 2.25%. There are a total of 575 local tax jurisdictions across the state, collecting an ...
City NameTax Rate7.5%7.8%7.75%7.5%Prior to July 1, 2020, the charges for Internet service (on-line access to information stored in a computer) for use in business were subject to Ohio sales or use tax. However, effective 7/1/2020, charges for Internet service for use in business are not subject to Ohio sales or use tax.
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Ohio has a statewide sales tax rate of 5.75%, which has been in place since 1934. Municipal governments in Ohio are also allowed to collect a local-option sales tax that ranges from 0% to 2.25% across the state, with an average local tax of 1.5% (for a total of 7.251% when combined with the state sales tax). The maximum local tax rate allowed ...
