Ohio: Sales Tax Handbook
Are Amazon Purchases subject to sales tax?
While Ohio's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of amazon purchases in Ohio. To learn more, see a full list of taxable and tax-exempt items in Ohio.
Products on Amazon.com
TAXABLE
In 2015, Amazon began collecting sales tax in the State of Ohio due to new data centers being built near Columbus, Ohio. These data centers satisfy the requirement of a physical nexus in Ohio to create an obligation to collect sales taxes from state residents. Amazon's subscription service Amazon Prime is also subject to sales tax in Ohio.
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