Ohio Department of Taxation Sales & Use Tax

Table of Contents

Reminder - Important notice to vendors Electronic filing of all sales tax returns is mandatory as of the first filing period in 2009. Don't get caught at the last minute trying to upgrade from pen and paper. Take a look now and choose the electronic filing method that best fits the needs of your business.

 

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. The Ohio use tax applies to the storage, use, or consumption of tangible personal property in Ohio - or the receipt of the benefit of selected services in Ohio - if sales tax was not paid to the vendor or seller. The state sales and use tax rate is 5.5 percent. Counties and regional transit authorities may levy additional sales and use taxes.

Important information about this tax is organized into six categories, below on this page:

• General Information
• Tax Rates
• License, Filing and Payment
• Record Retention and Direct Payment
• Watercraft
• How to Reach Us

General Information

• General Information
  • Motor Vehicle Dealer-Nonresident Sales Now Taxable ^(PDF)
• Vendor Discount Decreases
• Sales and Use Tax (from Ohio Department of Taxation Annual Report) ^(PDF)
• Vendors: Sales Tax Laws in Ohio ^(PDF)
• Food & Sales Tax ^(PDF)
• Information Releases
• Frequently Asked Questions (FAQs)
• Tax Forms
• Streamlined Sales Tax Project Information
• Closing A Business
• Rules - Proposed and Final Rules
• LEASES: Changes in the tax law, Revised March 2006 ^(PDF)

• Tax Rates
  • Tax Rates & Changes
    • Rate Schedules
  • The Finder - Locate the sales tax rate for any address in Ohio
  • Map of Current Sales Tax Rates
    • black and white version ^(PDF)
    • color version ^(PDF)

• License, Filing and Payment - Vendors are reminded that mandatory electronic filing begins with the first filing period in 2009 (see "Sales Tax Electronic Filing Options " below)
  • License & Filing Requirements
  • E-Registration - Register online through the Ohio Business Gateway (OBG) and obtain your license/registration immediately. NOTE: You must first register to use OBG
  • Filing
    • Sales tax electronic filing options
    • Tax Forms
    • NAICS codes (partial list) ^(PDF)
    • Closing A Business
  • Payment
    • ACH Debit Payment Option
    • Credit Card
    • Online with the Ohio Business Gateway (OBG)
    • Telefile Returns 1-800-697-0440
    • Voluntary Disclosure Guidelines ^(PDF)
    • Offer in Compromise

• Record Retention and Direct Payment
  • Record Retention Notices
  • Direct Payment Program and List
    • Direct Payment Permit Holders (effective January 2010) ^(PDF)
    • Direct Payment Program: Q & A

• Watercraft Information
  • Instructions for Nonresident Watercraft Sales Tax Return ^(PDF)
  • Nonresident Watercraft and/or Outboard Motor Sales Tax Return ^(PDF)
  • Watercraft and Outboard Motor Affidavit ^(PDF)
  • Sales Tax on Watercraft/Survey of States-updated August 2006 ^(PDF)

• How to Reach Us: Contact Us