Ohio: Sales Tax Handbook
Ohio Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|5.75%||0.75% - 2.25%||1.343%||7.093%||8%|
2016 Ohio Sales Tax Handbook
Ohio Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Ohio's Sales Tax By The Numbers:
Ohio has a higher-than-average sales tax, including when local sales taxes from Ohio's 89 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 18th highest by combined state + local sales tax
Ranked 29th highest by per capita revenue from state + local sales taxes ($874 per capita)
Rankings by State Sales Tax Only:
Ranked 8th highest by state sales tax rate
Ranked 28th highest by per capita revenue from the statewide sales tax ($746 per capita)
Printable PDF Ohio Sales Tax Datasheet
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 0.75% to 2.25% across the state, with an average local tax of 1.343% (for a total of 7.093% when combined with the state sales tax). The maximum local tax rate allowed by Ohio law is 2.25%. You can lookup Ohio city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Ohio. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Ohio Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Ohio?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Ohio taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Ohio sales tax see Ohio sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Ohio? Taxation of vehicle purchases in particular are discussed in the page about Ohio's sales tax on cars.
Are services subject to sales tax in Ohio?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Ohio, specified services are taxable.
About the Ohio Sales Tax
The state of Ohio has relatively complex sales tax rate, and utilizes a flat state tax rate. However, in addition to the flat state tax rate, there are many other local taxes, which will vary significantly depending on which jurisdiction you are in. Counties, mass transit districts, and transit authorities have the ability to levy permissive and sales taxes.
Is the Ohio Sales Tax Destination-Based or Origin-Based?
Ohio is a origin-based sales tax state, which means sales tax rates are determined by the location of the vendor, not by the location of the buyer. The origin-based method of determining sales tax is less complicated for vendors than destination-based sales tax, because all in-state buyers are charged the same sales tax rate regardless of their location.
Is Ohio a Streamlined Sales Tax State?
Ohio is a member of the Streamlined Sales and Use Tax Agreement, which means that the Ohio Department of Taxation has taken significant steps to simplify Ohio's sales tax rules and administration process.
Contact the Ohio Department of Taxation
The Ohio Sales Tax is administered by the Ohio Department of Taxation. You can learn more by visiting the sales tax information website at www.tax.ohio.gov.
Phone numbers for the Sales Tax division of the Department of Taxation are as follows:
- Toll-Free Phone: (888) 405-4039
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Ohio sales taxes, we recommend the following books:
Simplify Ohio sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Ohio Sales Tax Rates by Zip Code:
Need an updated list of Ohio sales tax rates for your business? Download our Ohio sales tax database!