The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer.

All sales and use taxpayers – regardless of sales or use tax volume – are required to file electronically. The Ohio Department of Taxation offers the following ways to file sales or use tax returns electronically.

Jul 12, 2024 · Ohio levies a sales and use tax on the retail sale, lease, and rental of personal property and the sale of selected services. In addition, Ohio counties and local transit authorities may levy additional sales and use taxes.

One of the main reasons for the use tax is to protect Ohio vendors from unfair competition from out-of-state sellers, since the in-state merchant is required to collect sales tax when selling to an Ohio resident or business. All states that have a sales tax have a use tax.

In general, if you have paid Ohio sales tax on purchases of taxable tangible personal property or taxable services, then you do not owe Ohio use tax. How Do I Remit Consumer’s Use Tax Directly to Ohio? The Universal Use Tax return (UUT 1) is used for reporting and remitting use tax.

This site provides streamlined sales tax information on local taxing jurisdictions and tax rates for all addresses in the State of Ohio. Choose one of the following options: Lookup Tax Rate - It is not necessary to register and login to use the Tax Lookup feature.

The Ohio sales and use tax dates back to 1934, when the General Assembly enacted a 3 percent sales tax effective January 1935. The use tax followed a year later. In 1967, the legislature adopted a 4 percent state rate and, for the fi rst time, authorized county governments to levy piggyback taxes of their own, subject to repeal by a majority ...

Ohio has state sales tax of 5.75%, and allows local governments to collect a local option sales tax of up to 2.25%. There are a total of 577 local tax jurisdictions across the state, collecting an average local tax of 1.5%. Click here for a larger sales tax map, or here for a sales tax table.

OH|TAX eServices is the Ohio Department of Taxation’s online system designed to make managing your taxes easier and more convenient, like online banking. Starting December 9, 2024, you can use OH|TAX eServices for these taxes: Employer and School District Withholding ; Sales and Use Tax ; Adult Use Cannabis ; Natural Gas Distribution Tax

Our free online guide for business owners covers Ohio sales tax registration, collecting, filing, due dates, nexus obligations, and more.