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

The sales tax holiday is on the first Friday, Saturday, and Sunday of August each year. Begins at 12:00 am on the first Friday in August and ends at 11:59 pm on the designated Sunday in August.

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