Sales & Use Tax

Table of Contents

The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. 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.

Key sales & use tax resources

• File a return electronically — Ohio offers several options for electronically filing  sales tax returns, which is now required. Choose the method that best fits the needs of your business.
• Make a payment — Ohio offers vendors several ways to remit sales tax.
• Registration — Ohio law requires any person or business making taxable retail sales to first obtain a vendor's license.
• Instructions for active vendors license list — This page offers instructions on how to use the list of active vendors.
• List of active vendors — This page offers a complete list of active vendors.
• Tax rates & rate changes — This page offers the latest information on sales tax rates as well as rate changes planned in any of Ohio's 88 counties.
• Use Tax Calculator — Ohio law requires residents to pay the use tax on untaxed purchases made from an internet or catalog (remote) vendor. Sellers who have no physical presence in Ohio are not required to charge and collect the state and local sales tax. If you purchase merchandise from those sellers, the obligation rests with the consumer to pay the use tax, which is equivalent to paying sales tax. Please click on the Use Tax Calculator link to determine how much tax is owed on your untaxed purchases.
• Sales and Use Tax Alert Archives - For informational notices regarding Ohio’s Sales and Use Taxes see the list of archived tax alerts. If you would like to receive these alerts via email, just click here to subscribe and select Sales and Use Taxes from the list of options.

Sales & use tax basics

• Frequently Asked Questions — Not sure if an item is taxable? Have a question about filing a return? Answers to some common sales and use tax questions are located here.

Special subject areas

• Bar and Restaurant Audits
• Quick Service Restaurants
• 9-1-1 Charge on Wireless Calling Services — Effective January 1, 2014, all sales of prepaid wireless calling service are subject to a wireless 9-1-1 charge to be collected at the point of sale. R.C. 128.42(B) imposes a charge of five tenths of one percent (0.005) of the sale price on the retail sale of prepaid wireless calling service. Retailers must collect the wireless 9-1-1 charge from the customer and list the wireless 9-1-1 charge separately on the customer’s receipt.  Further, retailers must first electronically  register their company and then file their monthly returns electronically via the Ohio Business Gateway. The return is due on or before the 23^rd of the following month (same as sales tax). The first return will be due February 23, 2014, and monthly thereafter. Retailers may retain 3% of the total wireless 9-1-1 charges as a collection fee. Retailers that do not sell prepaid wireless calling service are not affected by the wireless 9-1-1 charge and should disregard this notification. For more information on the wireless 9-1-1 charge, visit tax.ohio.gov (see FAQs: Sales and Use – 9-1-1 Charge) or call the Ohio Department of Taxation at (888) 405-4039.
• Direct payment program — Certain taxpayers have been authorized to pay sales and use tax directly to the state rather than through a vendor at the time of a purchase.
• Motor vehicles and watercraft — This page offers additional information on some of the special provisions that apply to motor vehicle and watercraft sales.
• Record retention notices — Certain food service operations may exercise the option of keeping 14 days worth of sales records per calendar quarter instead of all sales records. Lists of which days must be kept are found here.
• Streamlined Sales Tax Project — Ohio is participating in the Streamlined Sales Tax Project, a multi-state initiative to make sales tax systems more uniform across state lines.
• Vehicle Taxes — Answers to your tax questions, including a guide to responding to tax department contacts about your transaction.

Other sales & use tax resources

• Annual Report ^(PDF) —The sales and use tax chapter of the Department of Taxation's latest annual report is here.
• Closing a business — There are certain tax responsibilities associated with closing a business.
• Information releases — Information releases are technical advisories that offer detailed explanations of the laws, rules and rulings that govern the taxes administered by the Ohio Department of Taxation.
• Offer in compromise —This program offers some delinquent taxpayers a chance to settle their debts.
• Ohio Administrative Code (Rules) — Resources on the department's proposed and final administrative rules are located here.
  • Final Rules
  • Proposed Rules
• Sales Tax Forms
• Other Tax forms — A complete database of state tax forms and instruction booklets is available on this page.
• Voluntary Disclosure

For more information

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