Ohio Sales Tax Guide: Rate, Rules & Filing

Ohio levies a 5.75% state sales and use tax. County and transit-authority taxes raise combined rates to as much as 8.00% in Cuyahoga County (Cleveland) and Franklin County (Columbus). Ohio is origin-based for sales by in-state sellers.

To find the combined rate for a specific address, use our US sales tax calculator.

Ohio economic nexus is triggered when your gross sales into the state reach $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence, such as inventory, employees, or property, creates nexus immediately.

Ohio's marketplace facilitator law took effect August 1, 2019, and marketplace facilitators have been required to collect and remit Ohio sales tax on facilitated sales since September 1, 2019.[10] Ohio treats a marketplace facilitator as the seller for sales it facilitates, with that treatment beginning on the first day of the first month that starts at least 30 days after the facilitator first has substantial nexus with Ohio — presumed once its aggregate own and facilitated Ohio gross receipts exceed $100,000, or it makes or facilitates 200 or more separate transactions, in the current or preceding calendar year. A qualifying facilitator must register for an Ohio vendor's license and collect and remit tax on its facilitated sales regardless of whether the individual marketplace seller has nexus, is registered, or collects tax on its own non-facilitated sales, though the seller remains responsible for any sales the facilitator does not cover. A narrow waiver lets a marketplace seller with at least $1 billion in annual U.S. gross receipts, among other statutory conditions, request that a specified facilitator not be treated as the seller.[9]

Ohio assigns monthly or semiannual filing based on tax volume. Returns are due the 23rd of the month following the reporting period — a later date than most states. If the 23rd falls on a weekend or holiday, the deadline moves to the next business day. For the portal, return, and step-by-step, see our guide to filing Ohio sales tax online.

Ohio exempts food sold for off-premises consumption, prescription drugs, and most medical devices. Prepared food and dietary supplements are taxable. Ohio taxes SaaS and electronic information services when used in business, but SaaS for personal use is exempt.

Ohio buyers give the seller Form STEC B (Blanket Exemption Certificate) to claim resale or another exemption on all qualifying purchases from that vendor [5]. The blanket certificate stays in effect while the information on it remains accurate [5].

For the official form, multistate certificate rules and expiry, see the Ohio resale certificate guide.

Ohio can impose an additional charge for late filing or payment of up to 10% of the tax due or $50, whichever is greater, plus interest accruing from the due date until the balance is paid. Our Ohio filing guide lists late filing penalties, interest, and what to do if you missed a return.

You must file a petition for reassessment with the Tax Commissioner within 60 days of receiving an assessment [6]. A final determination can then be appealed to the Ohio Board of Tax Appeals within 60 days [6].

• [1] Ohio Department of Taxation — Sales and Use Tax (5.75% state, combined)

• [2] Ohio Department of Taxation — Substantial Nexus FAQ (economic nexus)

• [3] Ohio Revised Code 5739.01 (SaaS/electronic information services, digital products)

• [4] Ohio Revised Code 5739.02 (food exemption)

• [5] Ohio Department of Taxation — Exemption Certificates (STEC B)

• [6] Ohio Department of Taxation — Appeals Process (60-day petition, Board of Tax Appeals)

• [7] Ohio Department of Taxation — 2026 Sales Tax Holiday

• [8] Ohio Department of Taxation — Registration (Ohio Business Gateway, $50 vendor's license)

• [9] Ohio Revised Code § 5741.01 — Definitions (Marketplace Facilitator)

• [10] Ohio Department of Taxation — Substantial Nexus and Marketplace Facilitator FAQs (collection from September 1, 2019)

Verified July 2026 against Ohio Department of Taxation published guidance.

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