Ohio Sales Tax Guide for Businesses
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.
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.