Ohio — Sales & Use Tax

## What the Tax Applies To

Ohio imposes an excise tax on each transaction constituting a "retail sale" in the state. Under Ohio Rev. Code § 5739.01(B), a "sale" includes the transfer of title or possession of tangible personal property for consideration, as well as specified services (such as repair, installation, automatic data processing, telecommunications, and personal care services) when performed for consideration. The list of services treated as taxable is specifically enumerated in the statute and should not be presumed to include unlisted service categories.

Source: Ohio Rev. Code § 5739.01(B)

## Statewide Base Rate

The statewide base sales tax rate is 5.75%, in effect since September 1, 2013 as set in statute. Counties and transit authorities may levy local sales taxes in addition to the state rate. As of April 2026, combined state and local rates range from 6.50% to 8.25% depending on the location, with the highest rates (up to 8.25%) occurring in jurisdictions where both county and transit authority (e.g., Licking (COTA)) rates apply. Practitioners should consult the Ohio Department of Taxation's current official County Rate Table by ZIP Code for confirmation of the effective rate at a specific address.

Source: Ohio Rev. Code § 5739.02

Source: Ohio Dept. of Taxation, County Rate Table by ZIP Code (April 2026)

## Who Must Collect the Tax

The sales tax must be paid by the consumer to the vendor, and the vendor is required by law to collect the tax from the consumer on each taxable sale. Vendors are considered trustees for the state regarding tax collected. Persons making retail sales must obtain a vendor’s license prior to beginning business. Vendors register with the state and may use the Ohio Business Gateway as Ohio’s portal for business tax registration and compliance, except as otherwise provided by regulation.

Source: Ohio Rev. Code § 5739.03(A)

Source: Ohio Rev. Code § 5739.17

## Presumption of Taxability

All sales are presumed taxable until proven otherwise. When a purchaser claims an exemption, the purchaser must provide the vendor with a statutory exemption certificate specifying the reason for exemption; the vendor is required to retain these certificates. This rule is established by statute and further articulated in regulation.

Source: Ohio Rev. Code § 5739.03(B)

Source: Ohio Admin. Code § 5703-9-14(B)(16)

---

Not yet human confirmed.

Ohio presumes that a remote seller has substantial nexus with the state—and must register to collect and remit use tax—when the seller has either: (1) gross receipts exceeding $100,000 from sales into Ohio, or (2) 200 or more separate transactions of tangible personal property or taxable services delivered into Ohio in the current or preceding calendar year. Either threshold triggers the collection obligation.

What counts toward the $100,000 gross receipts threshold?

The statute defines the threshold as “gross receipts from the sale of tangible personal property for storage, use, or consumption in this state or from providing services the benefit of which is realized in this state.” However, the Ohio Department of Taxation has clarified in its published guidance and FAQs that only receipts from "retail sales" of tangible personal property and from "enumerated taxable services" (as listed in Ohio Rev. Code § 5739.01(B)(3)) are included in the threshold calculation. Receipts from sales for resale (wholesale transactions) and from non-enumerated (untaxed) services do not count toward the threshold. This distinction is critical for service providers and mixed-activity sellers.

Exempt retail sales of tangible personal property do count toward the threshold (e.g., exempt food sales made at retail), but receipts from sales for resale are excluded. Marketplace sales facilitated through a third-party platform are included in the seller's threshold calculation, even if the marketplace facilitator collects the tax.

These economic nexus rules became effective August 1, 2019, following the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc. Prior click-through nexus and network nexus provisions were repealed and replaced with this economic standard.

Source: Ohio Rev. Code § 5741.01(I)(2)(g), (h)

Not yet human confirmed.

A marketplace facilitator with substantial nexus — gross receipts exceeding $100,000 or 200 or more separate transactions from sales into Ohio in the current or preceding calendar year — is treated as the seller and must register and collect use tax on all sales it facilitates on behalf of marketplace sellers. The collection obligation begins on the first day of the first month that starts at least thirty days after the facilitator first meets either threshold. Marketplace facilitators meeting the thresholds before August 1, 2019 were required to begin collecting by September 1, 2019.

Source: Ohio Rev. Code § 5741.01(E), (I)(2)(g), (h)

Source: Ohio Rev. Code § 5741.07

Vendors and sellers licensed under Ohio law are required to file returns and remit tax monthly unless the tax commissioner authorizes less frequent filing. Vendors and sellers that do not hold a permit to sell alcoholic beverages may be authorized to file semiannually if their average monthly tax liability is less than $200.

Holders of direct pay permits and business consumers filing use tax returns may be authorized to file quarterly if their average monthly tax liability is less than $5,000.

Returns are due on or before the 23rd day of each month for the preceding month's activity. The statute requires that returns be filed electronically and that payments be made electronically in a manner approved by the commissioner.

Source: Ohio Rev. Code § 5739.12(A)(1)

Source: Ohio Admin. Code § 5703-9-13

Sales for resale are excluded from the definition of "retail sale" under Ohio law. A sale is not a retail sale when the purchaser's purpose is to resell the thing transferred or benefit of the service provided in the same form as received. To claim this exclusion, the purchaser must provide the vendor with a fully completed exemption certificate. The certificate may be provided electronically or in hard copy, and the vendor must retain it in its files. Certificate forms are available on the Ohio Department of Taxation website, and substitute certificates may be used if they contain all required data elements prescribed by regulation.

Source: Ohio Rev. Code § 5739.01(E)

Source: Ohio Rev. Code § 5739.03(B)

Source: Ohio Admin. Code § 5703-9-03

Ohio exempts from sales and use tax tangible personal property and services transferred to a manufacturer when the purchaser's purpose is to use the thing transferred primarily in a manufacturing operation to produce tangible personal property for sale. The exemption is codified in Ohio Rev. Code § 5739.02(B)(42)(g) and detailed in Ohio Rev. Code § 5739.011 and Ohio Admin. Code § 5703-9-21. This is one of the broadest and most economically significant exemptions in Ohio.

## Who Qualifies as a Manufacturer

A "manufacturer" is a person engaged in manufacturing, processing, assembling, or refining a product for sale. A "manufacturing operation" is a process in which materials are changed, converted, or transformed into a different state or form from which they previously existed; it includes refining materials, assembling parts, and preparing food for human consumption. The exemption applies only when the manufacturer is producing tangible personal property for sale — items manufactured solely for the manufacturer's own use or consumption are not eligible.

## Scope of the Exemption — What Is Included

The exemption is not limited to production machinery. Ohio Rev. Code § 5739.011(B) lists a non-exclusive set of exempt "things transferred," including:

• Production machinery and equipment that act upon the product or treat the materials or parts in preparation for the manufacturing operation;
• Materials handling equipment that moves the product through a continuous manufacturing operation, equipment that temporarily stores the product during the manufacturing operation, or (excluding motor vehicles licensed to operate on public highways) equipment used in intraplant or interplant transfers of work in process where the facilities are operated by the same person;
• Catalysts, solvents, water, acids, oil, and similar consumables that interact with the product and are an integral part of the manufacturing operation;
• Machinery, equipment, and other tangible personal property used during the manufacturing operation that control, physically support, produce power for, lubricate, or are otherwise necessary for the functioning of production machinery and equipment and the continuation of the manufacturing operation;
• Machinery, equipment, fuel, power, material, parts, and other tangible personal property used to manufacture machinery, equipment, or other tangible personal property used in manufacturing a product for sale;
• Machinery, equipment, and other tangible personal property used by a manufacturer to test raw materials, the product being manufactured, or the completed product;
• Machinery and equipment used to handle or temporarily store scrap that is intended to be reused in the manufacturing operation at the same manufacturing facility;
• Coke, gas, water, steam, and similar substances used in the manufacturing operation; machinery and equipment used for, and fuel consumed in, producing or extracting those substances; machinery, equipment, and other tangible personal property used to treat, filter, pump, or otherwise make the substance suitable for use in the manufacturing operation; and machinery and equipment used for, and fuel consumed in, producing electricity for use in the manufacturing operation; and
• Repair or replacement parts and installation or repair services for exempt machinery and equipment.

## What Is Excluded

Ohio Rev. Code § 5739.011(C) and Ohio Admin. Code § 5703-9-21(D) list items that do not qualify, even if used by a manufacturer:

• Tangible personal property used in administrative, personnel, security, inventory control, record-keeping, ordering, billing, or similar functions;
• Tangible personal property used in storing raw materials or parts prior to the commencement of the manufacturing operation or used to handle or store a completed product, including storage that actively maintains a completed product in a marketable state or form;
• Tangible personal property used to handle or store scrap or waste intended for disposal, sale, or other disposition (other than reuse in the manufacturing operation at the same manufacturing facility);
• Tangible personal property that is or is to be incorporated into realty;
• Machinery, equipment, and other tangible personal property used for ventilation, dust or gas collection, humidity or temperature regulation, or similar environmental control, unless the environmental control is necessary for a continuous manufacturing operation (some ventilation and exhaust equipment is taxable — see Ohio Admin. Code § 5703-9-21 examples);
• Equipment used to produce or distribute steam, compressed air, or chilled water for heating or cooling a building or other comfort uses (as opposed to use directly in the manufacturing process);
• Tangible personal property to be incorporated into, fabricated for, or attached to real property of any person;
• Machinery, equipment, and other tangible personal property used to clean, repair, or maintain real or personal property in the manufacturing facility (tools, equipment, and supplies for maintenance, installation, repair, or cleaning are taxable; however, this exclusion does not apply to repair or replacement parts for exempt equipment, which are themselves exempt based on the taxability of the equipment into which they are installed); and
• Motor vehicles registered for operation on the public highways.

## When the Manufacturing Operation Begins and Ends

The exemption applies to property used in "a manufacturing operation," which is a defined temporal scope. The manufacturing operation begins when raw materials or parts are "committed" to the manufacturing process — the point at which materials handling from initial storage has ceased or the point where the materials or parts have been mixed, measured, blended, heated, cleaned, or otherwise treated or prepared for the manufacturing process, whichever first occurs. Initial storage of raw materials and movement prior to commitment are not part of the manufacturing operation.

The manufacturing operation ends when the product is "completed." A "completed product" means a manufactured item that is in the form and condition as it will be sold by the manufacturer. Materials handling of a completed product to or from storage, to or from packaging, or to the place from which the completed product will be shipped is not a part of the continuous manufacturing operation.

## Primary-Use Rule

If a machine is used by a manufacturer in both a taxable and an exempt manner, it is totally taxable or totally exempt based upon its quantified primary use. If the thing transferred consists of fungibles (e.g., electricity, natural gas), they are taxed based upon the proportion of the fungibles used in a taxable manner.

## Documentation — Exemption Certificates

To claim the manufacturing exemption, a purchaser must provide the vendor with a fully completed exemption certificate. Manufacturers typically use Ohio Form STEC B (Sales and Use Tax Blanket Exemption Certificate), which is a blanket certificate covering all qualifying purchases from a vendor. The certificate must state a valid reason for claiming the exemption — for example, "tangible personal property used or consumed in a manufacturing operation" — and must identify the specific statutory provision (Ohio Rev. Code § 5739.02(B)(42)(g) and § 5739.011). Certificates may be provided electronically or in hard copy, and vendors must retain them in their files.

Source: Ohio Rev. Code § 5739.02(B)(42)(g)

Source: Ohio Rev. Code § 5739.011

Source: Ohio Admin. Code § 5703-9-21

Source: Ohio Form STEC B (Rev. 7/25)

As of July 2026, the Ohio Department of Taxation has not issued formal guidance, bulletins, audit practice statements, taxability matrices, or public FAQs specifically addressing whether sales for resale (wholesale transactions) are included or excluded from the calculation of the 200-transaction economic nexus threshold under Ohio Rev. Code § 5741.01(I)(2)(h).

Direct answer: There is no primary-source Ohio DOR authority—statute, regulation, bulletin, ruling, or FAQ—that clarifies whether wholesale/resale transactions count toward the 200-transaction nexus threshold. The statute states the threshold is triggered by “two hundred or more separate transactions selling tangible personal property for storage, use, or consumption in this state,” but is silent on whether sales for resale are in or out.

By contrast, DOR FAQ guidance clarifies that only “retail sales” count toward the $100,000 gross receipts threshold, explicitly excluding resale transactions. However, this clarification has not been formally extended to the 200-transaction threshold in any DOR publication, enforcement bulletin, audit manual, or public matrix as of July 2026.

Why: The legal ambiguity arises because R.C. § 5741.01(I)(2)(h) frames the test by reference to transaction count for “selling tangible personal property for storage, use, or consumption,” a phrasing that is not explicitly limited to “retail sales.” By contrast, the exclusion of resale transactions from the gross receipts numerical threshold is expressly confirmed in DOR FAQ guidance and secondary literature, but those DOR statements do not speak to the transaction-count prong. There is thus no public evidence—statutory, regulatory, or administrative—of actual DOR enforcement or audit posture on this precise issue.

Source support: Source: Ohio Rev. Code § 5741.01(I)(2)(h) Source: Ohio Rev. Code § 5739.01(E)

Caution / review status: Not yet human confirmed. Readers should continue monitoring for new bulletins, FAQs, or audit directives that may clarify this issue. As of July 2026, there is no primary authority addressing it. Practitioners may consider direct confirmation with the DOR for actual audit posture.

General Sourcing Rule: Destination-Based Sourcing

Ohio sources sales of tangible personal property for sales and use tax purposes using destination-based (delivery) principles. This means the location where the purchaser receives the property determines the applicable local tax rate and jurisdiction. For in-state sellers, this is generally the address to which the seller delivers the product or, if the product is picked up by the purchaser, the location of the seller’s place of business. These rules are derived from Ohio Rev. Code § 5739.033(A)-(B), which directly incorporates the Streamlined Sales and Use Tax Agreement (SSUTA) definitions and order of rules.

Key steps from § 5739.033(B):

• Delivery to purchaser: If the property is received by the purchaser at the seller’s place of business, that location is the sourcing address.
• No receipt at seller's place of business: If not, and the property is received at another location (including shipment to a specified address), that delivery address is used.
• Tiebreakers: If neither applies, the sale is sourced to the purchaser’s address in the seller’s records (maintained in good faith), otherwise the address from the purchaser’s payment instrument, and if none exist, the address from which the sale was made (§ 5739.033(B)(3)-(5)).

Leases and Rentals

Sourcing for leases and rentals is addressed specifically in § 5739.033(C)-(D):

• Motor vehicles, trailers, or watercraft that must be licensed: Sourced to the location where the property is registered or titled for use.
• Other tangible personal property (not covered above): If for a single payment, sourced as a sale of property; if not, to the primary property location as indicated by the lessee and maintained in the lessor’s records.

Short-term rentals (30 days or less) follow the above rules, but long-term rentals or leases (with periodic payments) use the lessee-stated primary location for periodic payments (§ 5739.033(D)).

Taxable Services

Ohio Rev. Code § 5739.01(B)(3) enumerates taxable services. However, the sourcing statute, § 5739.033, does not explicitly address sourcing for all services. Where a service involves the transfer of tangible personal property, the rules above apply. For services that do not, primary statutory authority is silent, and practitioners should review DOR guidance or seek clarification case-by-case.

Telecommunications and Ancillary Services

Sourcing rules for telecommunications and ancillary services are set out in Ohio Rev. Code § 5739.034. For mobile telecommunications, sourcing is to the customer’s "place of primary use" as defined by the federal Mobile Telecommunications Sourcing Act. Non-mobile telecommunications are sourced based on origination or termination points, or the service address, as specified in the statute.

Statute Silent on Digital Goods and Some Services

Ohio statutes do not specifically address sourcing for digital goods or certain remote taxable services not involving tangible personal property. No further guidance is present in the cited statutes as of this writing.

Source: Ohio Rev. Code § 5739.033 Source: Ohio Rev. Code § 5739.034 Source: Ohio Rev. Code § 5739.01(B)(3)

Not yet human confirmed.

Ohio sales and use tax applies to certain digital products and electronically delivered software, but only specific categories are taxable by statute or regulation. The law distinguishes between “specified digital products” (e.g., streaming music, ebooks, digital movies), computer-related business services (including some SaaS and cloud applications), and software delivered electronically.

1. Specified Digital Products – Effective January 1, 2014 Ohio Revised Code § 5739.01(B)(12), enacted via H.B. 59 and effective January 1, 2014, defines “specified digital products” as electronically transferred digital audiovisual works (e.g. movies, streaming video), digital audio works (e.g. streaming music), and digital books. These are taxable regardless of whether the right conferred is permanent or temporary, including both downloads and streaming. Purchases via cable/video service or from such providers are specifically excluded (R.C. § 5739.02(B)(53)). Other electronically delivered items—such as digital newspapers, magazines, ringtones, photographs—are not included among taxable specified digital products for general sales tax purposes as of this writing.

2. Electronically Delivered Software, SaaS, and Cloud Software – Business Use Ohio sales tax does not generally apply to canned software delivered electronically for personal/non-business use. However, for business customers, certain software-based products and remotely accessed software (SaaS, cloud applications, hosted apps) are often taxable as “automatic data processing and computer services” or “electronic information services” (EIS) when the true object is a taxable service, under Ohio Admin. Code 5703-9-46. The regulation expressly states (5703-9-46(B)(1)-(4)) that the taxability of SaaS, cloud, and web-based computing depends on the true object—if the purchaser’s true object is to obtain a computer service (such as data storage, manipulation, or information retrieval), the transaction is taxable for business use. However, mere remote access to a customer’s own software or hardware (where the vendor does not process or manage data) is not taxable. Not all business-related SaaS is automatically taxed; careful analysis of the transaction’s predominant purpose (“true object”) is required.

Examples and Guidance

• The regulation includes illustrative examples: taxable business-use includes web-based data storage, processing, and reporting, while non-taxable includes access to one’s own data or use of the vendor’s platform solely for purchasing non-taxable services.
• Licenses for custom software or electronically delivered canned software (if not used for taxable business services) remain non-taxable.

3. Multiple Points of Use (MPU) Sourcing/Avoidance of Double Taxation Where business purchasers use a single software product or SaaS service in multiple states, Ohio allows use of a “multiple points of use” (MPU) exemption certificate (R.C. § 5739.033) to apportion the tax base and prevent double taxation across jurisdictions.

Cautions, Exclusions, and Effective Dates

• “Specified digital products” became taxable January 1, 2014.
• Ohio Admin. Code 5703-9-46 (last amended April 2024) governs business use of SaaS/cloud/EIS and is controlling for business contracts.
• The list of taxable digital goods is not exhaustive—statutory silence for other items (e.g., ringtones, non-enumerated digital goods, SaaS for personal use) should not be read as a guarantee of exemption; DOR practice may evolve.
• For non-business customers, SaaS and cloud-based services are not expressly taxed under current authority, but official guidance and DOR practice should be monitored for changes.

Source: Ohio Rev. Code § 5739.01(B)(12) Source: Ohio Rev. Code § 5739.02(B)(53) Source: Ohio Admin. Code 5703-9-46 Source: Ohio Rev. Code § 5739.033

Not yet human confirmed.

Ohio law authorizes the Department of Taxation to audit any vendor or taxpayer for sales and use tax liabilities within the statutory period, with specific procedures, penalties, and potential relief measures.

Audit Triggers and Authority Under Ohio Rev. Code § 5739.13, the tax commissioner may examine any person believed to be liable for sales or use tax. While the law does not enumerate specific audit triggers, audits commonly follow patterns such as late or missing filings, unusual or declining reported sales, discrepancies reported through third-party data, previous audit findings, or other indications of noncompliance. These reasons reflect typical DOR practice and are not listed in the statute. The commissioner may require books and records, and, if found inadequate or unavailable, may estimate liability using a “representative period” or statistical sampling (§ 5739.13(A), (C)).

The statute of limitations for assessment is generally four years from the due date or filing date of a return, but this is suspended in cases of fraud or substantial understatement (as defined by statute) (§ 5739.13(F)). Taxpayers have the right to dispute findings and request further review before a final assessment is issued (§ 5703.05(C)).

Penalties and Interest

• Late filing or payment: Ohio imposes a penalty of the greater of $50 or 10% of the tax due. If tax remains unpaid 60 days after assessment, an additional penalty of up to 15% may be imposed (§ 5739.133).
• Failure to collect/remit or register: An additional penalty of up to 35% applies when there is a failure to collect/remit tax or register, in addition to any other penalties (§ 5739.33).
• Interest: Interest accrues on all underpayments at the rate determined annually by the Tax Commissioner under § 5703.47 (the rate is not fixed in the statute and changes each year).

Penalty Abatement and Relief

• The tax commissioner may abate all or part of penalties if the taxpayer establishes that failure to comply was due to reasonable cause and not willful neglect (see § 5739.133(C)).
• Purchasers are relieved from liability for tax, penalty, and interest if the vendor collected tax based on erroneous Ohio Department of Taxation-published taxability matrix data (Ohio Admin. Code 5703-9-58).
• Ohio operates a Voluntary Disclosure Agreement (VDA) program offering full penalty waiver and a four-year lookback for eligible taxpayers who voluntarily disclose sales or use tax liability prior to audit contact. While this program is administered by the DOR (and described in agency publications), it is not separately codified; its availability and terms are subject to agency discretion.

Source: Ohio Rev. Code § 5739.13 Source: Ohio Rev. Code § 5739.133 Source: Ohio Rev. Code § 5739.33 Source: Ohio Rev. Code § 5703.47 Source: Ohio Admin. Code 5703-9-58

Not yet human confirmed.

Direct answer: In Ohio drop-shipment transactions in which an out-of-state retailer instructs an Ohio supplier to deliver tangible personal property directly to an Ohio customer, the Ohio supplier may accept a fully completed resale or exemption certificate from the out-of-state retailer—even if the retailer is not registered in Ohio. Ohio, as a full Streamlined Sales and Use Tax Agreement (SSUTA) member, accepts the SSUTA Certificate of Exemption and Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate as valid resale certificates, as long as all required data elements are included. An Ohio-specific exemption certificate (such as Form STEC-B) is not required in this scenario. Upon receipt of a properly completed certificate, the Ohio supplier is relieved of sales tax liability, and responsibility for tax shifts to the purchaser if the exemption claim is later disallowed in audit.

Why: Ohio Revised Code § 5739.03(B)(1)(b) expressly relieves a vendor of liability for tax collection if the vendor obtains a "fully completed exemption certificate" from the purchaser prior to, or within 90 days of, the sale. This rule does not require the purchaser to be registered in Ohio, only that the certificate be properly completed. Ohio Administrative Code 5703-9-03 sets out the requirements for such certificates, permitting use of the SSUTA or MTC forms and accepting substitute certificates that include the required identification fields and reason for exemption. Ohio’s status as a full SSUTA member ensures that standardized multistate certificates are valid, including for drop-shipment scenarios.

Source support: Source: Ohio Rev. Code § 5739.03(B)(1)(b) Source: Ohio Admin. Code 5703-9-03

Caution / review status: Not yet human confirmed. Ohio has not published drop-shipment-specific public guidance as of this writing, so this analysis relies on the general exemption certificate statutory and regulatory framework. Human review is recommended for changes in DOR practice or new published bulletins.

Ohio allows counties and transit authorities to impose additional local sales and use taxes on top of the statewide base rate (currently 5.75%). These local add-on rates are authorized by statute and administered centrally by the Ohio Department of Taxation. Practitioners must determine the correct combined rate for each transaction based on the tax jurisdiction where the taxable sale or use occurs.

Statutory Authority for Local Sales and Use Tax

• Counties may levy local sales and use taxes under Ohio Rev. Code §§ 5739.021 and 5741.021. County boards of commissioners may adopt a resolution to impose an add-on sales and use tax, subject to limitations spelled out in statute (the combined county and transit tax imposed may not exceed 2.25%).
• Transit Authorities may also levy add-ons with voter approval under Ohio Rev. Code §§ 5739.023 and 5741.022, typically to fund regional transit systems. Transit authority sales tax rates must be in increments of 0.10%. When both a county and a transit district tax applies, both are added to the statewide rate.

How Combined State and Local Rates Are Applied

The applicable local rate is based on the destination address where the purchaser receives the taxable goods or services (destination-based sourcing per Ohio Rev. Code § 5739.033). The combined rate is simply the sum of:

• State base rate (5.75%)
• County sales/use tax rate (varies by county)
• Any applicable transit authority rate (where a transit authority district overlays or replaces the county rate)

Counties may levy rates in increments of 0.25%, and only one county tax may apply to a jurisdiction at a time. Where a transaction occurs in a jurisdiction with both a county and a transit authority sales tax, both local add-ons apply, leading to combined rates. The maximum combined local add-on is currently capped at 2.25%, for a total possible rate (as of April 2026) of 8.00%.

Official Local Rate Lookup Tools and Schedules

The Ohio Department of Taxation publishes the definitive County and Transit Sales Tax Rates by jurisdiction and ZIP Code, updated quarterly. Practitioners must verify the rate for each address using the official County Sales Tax Rate Report (April 2026), or the DOR's online rate finder tool. These tools reflect all current local add-ons and note scheduled changes.

Sample Combined Rate Table (April 2026):

• Franklin County (Columbus/non-transit): 7.50% (5.75% state + 1.75% county)
• Cuyahoga County (Cleveland, RTA district): 8.00% (5.75% state + 1.25% county + 1.00% transit)
• Hamilton County (Cincinnati): 7.80% (5.75% state + 2.05% county)

Key Practices and Effective Dates

• Practitioners are responsible for determining the correct rate based on delivery address and effective date. Rates can change quarterly.
• The DOR updates official schedules each January, April, July, and October.
• Ohio is a full member of the Streamlined Sales and Use Tax Agreement (SSUTA); origin-based sourcing does not apply for intrastate sales except for certain legacy contracts and leasing scenarios.

Source: Ohio Rev. Code § 5739.021 Source: Ohio Rev. Code § 5739.023 Source: Ohio Rev. Code § 5739.033 Source: Ohio Dept. of Taxation, County Sales Tax Rate Report (April 2026)

Not yet human confirmed.