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Ohio Sales Tax Guide for Businesses

Fast Facts


Return Location:
Online

Has Local Filings: Yes

Sales Tax Rate: 5.75% state rate plus local rates. Click here for more information about local rates.

Contact Information: Visit their website or call 888-405-4089 for their sales tax hotline.

How is Tax Calculated?: Ohio sales taxes are based on the origin of the sale (rate is based on where the seller is located). Read more here.

Are Services Taxable?: Many services are subject to sales tax in Ohio. Find out which services here.

Nexus in Ohio

 

What Creates Nexus: A business is considered to be “engaging in business in Ohio” (and therefore owe sales tax) if they:

  • Have a place of business within this state, whether operated by employees or agents of the seller, by a member of an affiliated group of which the seller is a member, or by a franchisee using a trade name of the seller
  • Have employees, agents, representatives, solicitors, installers, repair people, salespeople, or other individuals in Ohio for the purpose of conducting its business
  • Have a person in the state for the purpose of receiving or processing orders of its goods or services
  • Make regular deliveries of tangible personal property into this state by means other than common carrier
  • Own tangible personal property that is rented or leased to a consumer in this state, or offers tangible personal property, on approval, to consumers in this state
  • Owns, rents, leases, maintains, or has the right to use and uses tangible personal or real property that is physically located in this state
  • Is registered with the secretary of state to do business in this state or is registered or licensed by any state agency, board, or commission to transact business in this state or to make sales to persons in this state

eCommerce Nexus?: Ohio does have special laws that create nexus for online sellers, specifically “click-through” nexus.

Read more about Ohio click-through nexus laws here.

How to File a Sales Tax Return in Ohio

 

Online: Florida recommends that you file a sales tax return using the Ohio Business Gateway site.

We will be adding an instructional video here at a later date. 

How to Get a Sales Tax Permit in Ohio

 

View our full guide:  Coming soon

Where to Register: Ohio Business Gateway

Registration Fee: There is a $25 sales tax permit registration fee in Ohio

Renewal Required?: No, Ohio does not require that you renew your sales tax permit

Ohio Sales Tax Filing Frequency

 

Ohio has taxpayers file on a monthly, quarterly, or semi-annual basis depending on their tax liabilities:

Monthly: For annual tax liability above $75,000

Quarterly: For quarterly tax liabilities between $1,200 to $15,000

Semi-annually: For half-year tax liabilities between $0 to $1,200

Discounts: There is an early filing discount in Ohio of .75 of 1% (0.0075) of the tax liability reported. Read more about early filing discounts here.

Late Fees: Filing a sales tax return late in Ohio results in an additional charge of up to $50 or 10 percent of the tax required to be paid, whichever is greater.

Read more about Ohio sales tax penalties and late fees here.

Ohio Sales Tax Return Due Dates

 

Florida’s sales tax returns are typically due on the 23rd of the following month. Read more on Ohio’s website.

Monthly Filing Frequency

January Collection — February 23rd

February Collections — March 23rd

March Collections — April 23rd

April Collections — May 23rd

May Collections — June 25th

June Collections — July 23rd

July Collections — August 23rd

August Collections — September 24th

September Collections — October 23rd

October Collections — November 23rd

November Collections — December 26th

December Collections — January 23rd (following year)

Quarterly Filing Frequency

Q1: Jan - March Collections — April 23rd

Q2: April - June Collections — July 23rd

Q3: July - September Collections — October 23rd

Q4: October - December Collections — January 23rd (following year)

Semi-Annual Filing Frequency

1st Half: July 23rd

2nd Half: January 23rd (following year)

 

Ohio Sales Tax Holidays


Ohio offers a Back to School sales tax holiday in 2018 from August 3rd - 5th.

Special Notes for Amazon Sellers

Amazon does have a warehouse in Ohio. Be sure to check to see if your FBA inventory is being stored in Ohio, as it will create a sales tax obligation.

We can help you determine where Amazon is storing your inventory. Contact us to learn more.

Receive a complementary nexus study from our team.

You'll learn where you owe sales tax and what your historical liabilities are.

Receive a free nexus study to learn where you owe sales tax.

Free Resource: The ULTIMATE Sales Tax Checklist

This guide breaks down the process of getting compliant in 5 simple steps.

 

This is a great resource if you're starting to figure things out on your own.

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