Ohio Sales & Use Tax

Ohio levies a 5.75% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes ranging between 0.75% and 2.25%. The range of total sales tax rates within the state of Ohio is between 5.75% and 8%.

Use tax (same rate) is also collected on the consumption, use or storage of goods in Ohio if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 23rd day of the month following the month in which the purchases were made. 

Ohio provides exemption opportunities for the following industries: 

• Manufacturing
• Restaurants

Statute for Refunds: 48 Months

Utility Exemption: Yes, no sales tax should be listed on electricity invoices; apportionment use for gas only.

Ohio Sales & Use Tax State Links

• OH Sales & Use Tax Page
• OH Sales & Use Tax Statutes
• OH Sales & Use Tax Rules
• OH Sales & Use Tax Forms

Ohio Blog Posts

 

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