Understanding Ohio Sales Tax is crucial for both businesses and individuals operating within the state. This guide provides essential information on Ohio sales and use tax, rate changes, and valuable resources to help you stay compliant.
Schedule a Consultation for Your Ohio Sales Tax Queries
Need personalized assistance with your Ohio sales tax obligations? Scheduling an appointment with our experts is straightforward. Simply click on this link to choose your tax type, preferred appointment time, and meeting format – either in-person at our Welcome Center or via phone call.
For those opting for an in-person consultation at our Welcome Center, please remember to bring:
- Your state-issued identification.
- Upon arrival, check in with our security personnel.
- All relevant documents pertaining to your tax matter.
In-person meetings ensure you receive priority service from the next available agent equipped to address your specific tax needs. While we strive to adhere to your chosen appointment time, please allow for a potential brief wait.
Stay Updated on Current Ohio Sales & Use Tax Rate Changes
Keeping abreast of sales and use tax rate changes is vital for accurate tax calculation and remittance. Here’s a summary of recent and upcoming changes:
2025 2nd Quarter Rate Changes (Effective April 1, 2025)
Significant changes are coming to the Central Ohio Transit Authority (COTA) district. A permanent 0.5% sales tax rate increase has been approved for all of Franklin County and designated areas within Fairfield, Union, Licking, and Delaware Counties that are part of the COTA district. Here’s a breakdown of the new rates:
- Delaware County:
- COTA District (96): Increased to 8.0% (from 7.5%)
- Non-COTA District (21): Remains at 7.0%
- Fairfield County:
- COTA District (93): Increased to 7.75% (from 7.25%)
- Non-COTA District (23): Remains at 6.75%
- Franklin County (25): Increased to 8.0% (from 7.5%)
- Licking County:
- COTA District (94): Increased to 8.25% (from 7.75%)
- Non-COTA District (45): Remains at 7.25%
- Union County:
- COTA District (98): Increased to 8.0% (from 7.5%)
- Non-COTA District (80): Remains at 7.0%
Previous Rate Changes
- 2025 1st Quarter Rate Changes (Effective January 1, 2025): No changes.
- 2024 4th Quarter Rate Changes (Effective October 1, 2024): No changes.
For comprehensive details on all tax rate changes, please click here.
Understanding Ohio’s Substantial Nexus Laws for Out-of-State Sellers
If you are an out-of-state seller or a marketplace facilitator, understanding Ohio’s substantial nexus laws is essential for compliance with Ohio sales tax regulations. For detailed information, please refer to these resources:
Important Reminder: Ohio Sales Tax Return Deadlines
Be sure to mark your calendar for these crucial Ohio sales tax return deadlines:
- Monthly Returns: Due by the 23rd of the month following the filing period.
- Example: For the period of January 1st to January 31st, the return is due on February 23rd.
- Semi-annual Returns: Due by the 23rd of the month following the end of the six-month period.
- Example: For the period of January 1st to June 30th, the return is due on July 23rd, and for July 1st to December 31st, the return is due on January 23rd.
Key Ohio Sales & Use Tax Resources
Ohio sales and use tax applies to retail sales, leases, and rentals of tangible personal property, as well as specific services within Ohio. In situations where sales tax was due but uncollected by the seller, a use tax of equal value is the responsibility of the customer.
The base state sales and use tax rate is 5.75 percent. Additionally, counties and regional transit authorities have the option to impose supplemental sales and use taxes.
For in-depth information regarding Ohio sales and use tax, explore the resources below:
- Special Subject Areas (Link to be added – from original article if available, or relevant resource)
- Other Sales & Use Tax Resources (Link to be added – from original article if available, or relevant resource)
This guide aims to provide a clear overview of Ohio sales tax. For specific questions or complex situations, scheduling a consultation with a tax professional is always recommended.
