Ohio
Aug 7, 2018, 19:19 PM
Title :
Ohio
State Abbreviation :
OH
Revenue Department Website :
https://www.tax.ohio.gov/
Revenue Department Website Link Text :
OH Department of Taxation
Sales Tax Division Website :
https://www.tax.ohio.gov/sales_and_use.aspx
Sales and Use Tax Registration Website :
https://www.tax.ohio.gov/business/business_registration.aspx
Sales and Use Tax Rate Lookup :
https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/AddressLookup/LookupByAddress.aspx?taxType=Sales
Tax Rate Lookup :
https://www.tax.ohio.gov/sales_and_use/rate_changes.aspx
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website :
https://www.tax.ohio.gov/Portals/0/OhioTaxAlert/ArchivedAlerts/SubstantialNexusAndMarketplaceFacilitatorChanges07232019.pdf
State Online Filing Website :
https://gateway.ohio.gov/wps/portal/gateway/BusinessGateway/Home/!ut/p/z1/04_Sj9CPykssy0xPLMnMz0vMAfIjo8ziDRw9PT0sLQz8_L2NTQ0czU38Lb1czAwMLEz1wyEKcABHA_0oQvqj8CsxgSnAbUVBboRBpqOiIgAqJqvH/dz/d5/L2dBISEvZ0FBIS9nQSEh/
Secretary of State Website :
https://www.ohiosos.gov/
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
Yes
Remote Seller Implementation Date :
Aug 1, 2019, 05:00 AM
State Tax Rate :
5.7500
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
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
(888) 405-4089
Help RequestGross 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”.
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
Governing Board Delegates
Ohio
Aug 7, 2018, 19:19 PM
Title :
Ohio
State Abbreviation :
OH
Revenue Department Website :
https://www.tax.ohio.gov/
Revenue Department Website Link Text :
OH Department of Taxation
Sales Tax Division Website :
https://www.tax.ohio.gov/sales_and_use.aspx
Sales and Use Tax Registration Website :
https://www.tax.ohio.gov/business/business_registration.aspx
Sales and Use Tax Rate Lookup :
https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/AddressLookup/LookupByAddress.aspx?taxType=Sales
Tax Rate Lookup :
https://www.tax.ohio.gov/sales_and_use/rate_changes.aspx
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website :
https://www.tax.ohio.gov/Portals/0/OhioTaxAlert/ArchivedAlerts/SubstantialNexusAndMarketplaceFacilitatorChanges07232019.pdf
State Online Filing Website :
https://gateway.ohio.gov/wps/portal/gateway/BusinessGateway/Home/!ut/p/z1/04_Sj9CPykssy0xPLMnMz0vMAfIjo8ziDRw9PT0sLQz8_L2NTQ0czU38Lb1czAwMLEz1wyEKcABHA_0oQvqj8CsxgSnAbUVBboRBpqOiIgAqJqvH/dz/d5/L2dBISEvZ0FBIS9nQSEh/
Secretary of State Website :
https://www.ohiosos.gov/
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
Yes
Remote Seller Implementation Date :
Aug 1, 2019, 05:00 AM
State Tax Rate :
5.7500
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
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
(888) 405-4089
Help RequestGross 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”.
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
Governing Board Delegates
