The following sales and use tax rate changes will be effective July 1, 1999 as noted:
Columbiana County (15) 6.00% TO 5.00%
Madison County (49) 6.00% TO 6.25%
Stark County (76) 5.75% TO 5.25%
MOTOR VEHICLE, BOAT, AND OUTBOARD MOTOR DEALERS ONLY: As to the date of sale, our position is the same as it has been in the past in that the rate of tax shall be that which was in effect on the date the vehicle, boat or outboard motor was paid for in its entirety, or when the delivery of the vehicle, boat or outboard motor was taken, whichever is first. "Payment in entirety" may be in the form of cash payment or complete execution and approval of the finance papers.
Sales of Automatic Data Processing, Electronic Information Services and Computer Services; Telecommunication Services; Landscape and Lawncare Services; Private Investigation and Security Services; Building Maintenance and Janitorial Services; Employment Services; Employment Placement Services; and Exterminating Services continue to be subject to the tax rate in effect in the county in which such services are received and the purchaser is located. The tax on these services are to be reported under a Service Vendors License issued by the Department of Taxation.
County |
Code |
Rate |
County |
Code |
Rate |
| Adams |
01 |
6.00% |
Licking |
45 |
6.00% |
| Allen |
02 |
6.00% |
Licking |
COTA |
See Below |
| Ashland |
03 |
6.25% |
Logan |
46 |
6.50% |
| Ashtabula |
04 |
6.00% |
Lorain |
47 |
5.75% |
| Athens |
05 |
6.25% |
Lucas |
48 |
6.25% |
| Auglaize |
06 |
6.50% |
*Madison |
49 |
6.25% |
| Belmont |
07 |
6.50% |
Mahoning |
50 |
5.50% |
| Brown |
08 |
6.25% |
Marion |
51 |
6.00% |
| Butler |
09 |
5.50% |
Medina |
52 |
5.50% |
| Carroll |
10 |
6.00% |
Meigs |
53 |
6.00% |
| Champaign |
11 |
6.00% |
Mercer |
54 |
6.00% |
| Clark |
12 |
6.00% |
Miami |
55 |
6.25% |
| Clermont |
13 |
6.00% |
Monroe |
56 |
6.50% |
| Clinton |
14 |
6.00% |
Montgomery |
57 |
6.50% |
| *Columbiana |
15 |
5.00% |
Morgan |
58 |
6.50% |
| Coshocton |
16 |
6.00% |
Morrow |
59 |
6.50% |
| Crawford |
17 |
6.50% |
Muskingum |
60 |
6.50% |
| Cuyahoga |
18 |
7.00% |
Noble |
61 |
6.50% |
| Darke |
19 |
6.00% |
Ottawa |
62 |
6.00% |
| Defiance |
20 |
6.00% |
Paulding |
63 |
6.50% |
| Delaware |
21 |
6.25% |
Perry |
64 |
6.00% |
| Delaware |
COTA |
See Below |
Pickaway |
65 |
6.00% |
| Erie |
22 |
6.00% |
Pike |
66 |
6.00% |
| Fairfield |
23 |
5.75% |
Portage |
67 |
6.25% |
| Fairfield |
COTA |
See Below |
Portage |
MRTA |
See Below |
| Fayette |
24 |
6.00% |
Preble |
68 |
6.50% |
| Franklin |
25 |
5.75% |
Putnam |
69 |
6.00% |
| Fulton |
26 |
6.00% |
Richland |
70 |
6.25% |
| Gallia |
27 |
6.25% |
Ross |
71 |
6.50% |
| Geauga |
28 |
5.50% |
Sandusky |
72 |
6.00% |
| Greene |
29 |
6.00% |
Scioto |
73 |
6.00% |
| Guernsey |
30 |
6.50% |
Seneca |
74 |
6.00% |
| Hamilton |
31 |
6.00% |
Shelby |
75 |
6.50% |
| Hancock |
32 |
5.50% |
*Stark |
76 |
5.25% |
| Hardin |
33 |
6.00% |
Summit |
77 |
5.75% |
| Harrison |
34 |
6.50% |
Trumbull |
78 |
5.50% |
| Henry |
35 |
6.00% |
Tuscarawas |
79 |
6.00% |
| Highland |
36 |
6.00% |
Union |
80 |
6.00% |
| Hocking |
37 |
6.25% |
Van Wert |
81 |
6.50% |
| Holmes |
38 |
6.00% |
Vinton |
82 |
6.50% |
| Huron |
39 |
6.50% |
Warren |
83 |
6.00% |
| Jackson |
40 |
6.50% |
Washington |
84 |
6.50% |
| Jefferson |
41 |
6.50% |
Wayne |
85 |
5.75% |
| Knox |
42 |
6.00% |
Williams |
86 |
6.00% |
| Lake |
43 |
5.75% |
Wood |
87 |
6.00% |
| Lawrence |
44 |
6.50% |
Wyandot |
88 |
6.00% |
* Changes effective JULY 1, 1999
Delaware (COTA), Code 96, 6.50% - those portions of the Cities of Columbus and Westerville located in Delaware County.
Fairfield (COTA), Code 93, 6.0% - those portions of the Cities of Columbus and Reynoldsburg located in Fairfield County.
Licking (COTA), Code 94, 6.25% - that portion of the City of Reynoldsburg located in Licking County.
Portage (MRTA), Code 95, 6.50% - that portion of the Village of Mogadore located in Portage County.
Should you have any questions, please direct your inquiries to this office, or call (888) 405-4039.
Amended Substitute House Bill 611
Effective July 1, 1999
ALL-PURPOSE VEHICLES (APV's) and OFF-HIGHWAY MOTORCYCLES (OHM's)
Effective July 1, 1999, Amended Substitute House Bill 611 requires the issuance of a certificate of title on the sale on any APV or OHM.
For sales and use tax purposes, APV's and OHM's are treated like any other motor vehicle.
As a result:
- Sales or use tax collected on the sale of an APV or OHM on or after July 1, 1999 must be remitted to the purchaser's resident county Clerk of Courts along with the title processing paperwork. NOTE: If you sell an APV or OHM prior to July 1, 1999, you must collect tax (unless the purchaser has a statutory basis for claiming exception or exemption) and remit this tax directly to the State of Ohio as you have in the past.
- If you are selling a "new" APV or OHM, you may reduce the price for calculating sales or use tax if you accept another motor vehicle in trade. If you are selling a "used" APV or OHM, you cannot reduce the price for calculating sales or use tax if you accept another motor vehicle in trade.
If you have nay questions regarding this matter, please feel free to contact our office at any time at 1-888-405-4039.
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