# Ohio Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/ohio
Published: September 22, 2026

Ohio's 5.75% state rate rises to about 8% in Cleveland and Columbus. Economic nexus starts at $100,000 or 200 transactions.

- **SaaS:** Partial
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Ohio's state sales tax rate is 5.75%, with county and transit taxes bringing combined rates to about 6.5% to 8% [1]. You have economic nexus once gross sales into Ohio reach $100,000 or 200 separate transactions in the current or prior calendar year [2]. Ohio taxes SaaS and electronic information services used in business, along with specified digital products, while SaaS for personal use and food for off-premises consumption are exempt [3][4]. Petition for reassessment within 60 days, with appeals to the Ohio Board of Tax Appeals [6].

## Taxability Snapshot

## Sales Tax Rates

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.

| Component | Rate | Scope |
| --- | --- | --- |
| State | 5.75% | Statewide |
| County + transit | up to 2.25% | Varies by location |
| Combined | 6.50%–8.00% | Varies by location |

Combined rates in major Ohio cities (2026):

| City | Combined rate |
| --- | --- |
| Cleveland | 8.00% |
| Cincinnati | 7.80% |
| Toledo | 7.75% |
| Columbus | 8.00% |
| Akron | 6.75% |

To find the combined rate for a specific address, use our [US sales tax calculator](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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].

## Sources

- [1] [Ohio Department of Taxation — Sales and Use Tax (5.75% state, combined)](https://tax.ohio.gov/business/sales-and-use-tax)

- [2] [Ohio Department of Taxation — Substantial Nexus FAQ (economic nexus)](https://tax.ohio.gov/help-center/faqs/sales-and-use-tax-substantial-nexus-and-marketplace-facilitator/sales-and-use-tax-substantial-nexus)

- [3] [Ohio Revised Code 5739.01 (SaaS/electronic information services, digital products)](https://codes.ohio.gov/ohio-revised-code/section-5739.01)

- [4] [Ohio Revised Code 5739.02 (food exemption)](https://codes.ohio.gov/ohio-revised-code/section-5739.02)

- [5] [Ohio Department of Taxation — Exemption Certificates (STEC B)](https://tax.ohio.gov/business/sales-and-use-tax/exemption-certificates)

- [6] [Ohio Department of Taxation — Appeals Process (60-day petition, Board of Tax Appeals)](https://tax.ohio.gov/professional/legal/appeals-process)

- [7] [Ohio Department of Taxation — 2026 Sales Tax Holiday](https://tax.ohio.gov/home/news-and-events/all-news/ohio-sales-tax-holiday-2026)

- [8] [Ohio Department of Taxation — Registration (Ohio Business Gateway, $50 vendor's license)](https://tax.ohio.gov/business/sales-and-use-tax)

- [9] [Ohio Revised Code § 5741.01 — Definitions (Marketplace Facilitator)](https://codes.ohio.gov/ohio-revised-code/section-5741.01)

Verified July 2026 against Ohio Department of Taxation published guidance.

## Frequently Asked Questions

### What is the Ohio sales tax rate in 2026?

5.75% state, with combined rates up to 8.00% in Cuyahoga County (Cleveland) and Franklin County (Columbus).

### What is Ohio's economic nexus threshold?

$100,000 in gross sales or 200 separate transactions into Ohio in the current or prior calendar year. Either one triggers nexus.

### Is SaaS taxable in Ohio?

Yes for business use. Ohio taxes SaaS used in business; SaaS purchased for personal use is exempt.

### Are groceries taxed in Ohio?

No. Food for off-premises consumption is exempt; prepared food and dietary supplements are taxable.

### When are Ohio sales tax returns due?

The 23rd of the month following the reporting period — later than most states' 20th.

### What is the penalty for late Ohio sales tax?

The late filing or payment charge is up to 10% of the tax due or $50, whichever is greater, plus interest from the due date.

## Related Reading

- [Does Ohio Have Sales Tax on Clothes? Key Insights for Ohio Businesses](/blog/does-ohio-have-sales-tax-on-clothes)

- [How Delaware County Ohio Sales Tax Affects Your Online Store](/blog/delaware-county-ohio-sales-tax)

## US Sales Tax Calculator