Ohio Sales Tax: State and County Rates, Filing Frequency and Due Dates
Ohio Sales Tax: State and County Rates, Filing Frequency and Due Dates
Ohio sales tax is a 5.75% state tax plus county and transit add-ons that vary by location, so the rate you charge depends on where the sale is made. If you sell taxable goods or services in Ohio, you need a vendor's license before your first taxable sale, you collect the tax from the buyer, and you file and remit it on the schedule the Ohio Department of Taxation assigns to you. This guide covers the rate structure, how to find your county rate, how to get licensed, how filing works, and the due dates that catch new sellers off guard.
Informational only. This guide is general information, not legal or tax advice. Rates, fees, and deadlines change, so confirm current figures with the Ohio Department of Taxation at tax.ohio.gov before you file. If your situation involves multiple states, marketplace sales, or a large tax liability, talk with a qualified CPA or attorney.
How Ohio Sales Tax Works
The state base rate is 5.75%, and it applies the same way across Ohio. Counties and transit authorities may add permissive rates on top of it, and those add-ons differ from county to county. The combined rate is the state rate plus the local add-on that applies to the sale.
As the seller, you collect the tax from the customer at the point of sale and send it to the state. You are responsible for collecting the right amount, keeping records of each sale, and remitting on time. The Department of Taxation is the authority on how the tax works, so treat its pages as final when this guide and an official page differ.
Ohio Sales Tax Rate by County
Ohio has one state rate and many local rates. The table below shows what makes up your total.
| Component | Rate | Who sets it |
|---|---|---|
| State base rate | 5.75% | State law, same statewide |
| County and transit add-ons | Vary by county | County and transit authorities (permissive) |
| Combined rate | Depends on county | Look up on the Department of Taxation rate table |
For a quick sense of the state portion, a $200 taxable sale carries $11.50 of state tax at 5.75%. The local add-on is then $200 multiplied by your county's add-on rate. We have not listed county add-on rates in this guide because they can change and you should not estimate one from memory.
Finding Your County Rate
- Identify the location that controls the sale. For most in-person sales this is the place of sale, but delivered goods and online orders can follow different rules. Confirm which location controls your sales with the Department before you set up your rates.
- Read the combined rate from the Department's rate table. Use the official table at tax.ohio.gov. Do not rely on an old blog post or a rate printed on a third-party site, because add-ons change.
- Load the rate into your system. If you sell in several counties, set up rates by location in your point-of-sale or invoicing software so each sale picks up the correct total.
Ohio Sales Tax Calculator
We do not link a calculator because this guide has not verified one against the current county table, and a calculator is only as accurate as the rates it uses. The formula is simple: sale price multiplied by the combined rate equals the tax due. Confirm with the Department how rounding should work on individual transactions, since that affects your totals over a month of sales.
Ohio Sales Tax Vendor's License
Ohio issues no single general state business license, and counties do not issue business licenses. The one near-universal registration for sellers is the vendor's license. Every Ohio retailer selling taxable goods or services must obtain one before making taxable sales.
The county auditor issues the county vendor's license under a state statute. You can obtain it through the Ohio Business Gateway or the county auditor. As of April 9, 2025, the application fee for a county vendor's license and for a transient vendor's license is $50, up from $25 under House Bill 366. Out-of-state sellers registering for a seller's use tax account pay no fee.
A vendor's license is separate from forming your business. Articles of organization for a domestic LLC cost $99, and a trade name or name reservation costs $39. Trade names are registered with the Ohio Secretary of State, not the county, so a trade name filing does not replace your vendor's license.
Ohio Sales Tax Filing
After you hold a vendor's license and begin collecting tax, you file returns and remit the tax you collected. Keep these points in mind:
- Monthly filers have returns due on the 23rd of the month after the reporting period, under Ohio Revised Code 5739.12.
- The Department of Taxation assigns other filing frequencies. Do not assume your frequency. Confirm the frequency assigned to your license with the Department.
- Confirm current filing channels on tax.ohio.gov, since the method you use affects how you pay and when the return posts.
Vendor discount. Timely filers may keep a discount of 0.75% of the tax due, under ORC 5739.12(B). The discount is capped at $750 per vendor's license per month on non-motor-vehicle sales. For example, if you owe $4,000 in tax for a month of non-motor-vehicle sales, your discount is $30. The $750 cap is reached when tax due on those sales is $100,000 in a month. Confirm how the cap applies to motor vehicle sales with the Department.
Ohio Sales Tax Due Dates
| Filing frequency | Due date | Source |
|---|---|---|
| Monthly | 23rd of the month after the period | ORC 5739.12 |
| Any other frequency | Set by the Department when it assigns your frequency | Your account assignment |
As an example, September 2026 sales from a monthly filer are due October 23, 2026. If the 23rd falls on a weekend or a holiday, confirm the Department's handling before you file, because we have not verified that rule here. Put the date on your calendar when you open your license, not the week before, so the timely-filing discount is not lost.
Ohio Use Tax
Use tax is the companion to sales tax. It applies when you buy taxable items without paying Ohio sales tax, for example from an out-of-state vendor that did not charge Ohio tax, and then use those items in Ohio. The use tax is generally measured at the same combined rate that would apply to an Ohio sale. Business purchases for resale and equipment follow their own rules, so check those details on the Department's use tax pages before you assume an exemption.
Use tax is usually reported on the same sales and use tax return you file for collected sales tax. Confirm the reporting line with the Department so you do not overpay or miss a purchase.
Remote Sellers and Economic Nexus
A seller with no physical location in Ohio can still have an obligation to register and collect Ohio sales tax if its Ohio sales are large enough to create economic nexus. Ohio applies a sales-based threshold for remote sellers. We have not verified the current figure for this guide, so check the Department's remote seller guidance before assuming your sales fall below it. Out-of-state sellers that register for a seller's use tax account pay no fee.
Ohio Sales Tax Holiday
We have not verified whether Ohio has a sales tax holiday scheduled for any upcoming period, so this guide does not list one. Before you adjust prices, promotions, or exemption paperwork around a holiday, check the Department of Taxation's announcements directly.
Taxes That Are Not Sales Tax
Several taxes sit beside the sales tax and are often confused with it. Keep them separate in your bookkeeping:
- Commercial Activity Tax (CAT). This is a gross receipts tax of 0.26% on Ohio taxable gross receipts. It is not a sales tax. For tax year 2025 and later, only businesses with more than $6 million of Ohio taxable gross receipts owe the CAT or must register. CAT filing frequency depends on receipts.
- Local business income taxes. Many cities and villages tax business net profit under their own rates. These are separate from the state sales tax and separate from the CAT.
- No franchise or LLC annual tax. Ohio has no franchise tax and no LLC annual tax. Ohio LLCs also file no annual report.
Workers' compensation is purchased from the state insurance fund administered by the Bureau of Workers' Compensation, not from the county. It is unrelated to sales tax, but new employers often ask about it at the same time as their tax registrations.
Where to Confirm Your Numbers
- Ohio Department of Taxation: tax.ohio.gov. Final authority on sales tax, rates, filing frequency, and due dates.
- Vendor's license: Vendor licensing page. Current fee and application steps.
- County auditor: Issues the county vendor's license and can confirm local details for your county.
- Ohio Secretary of State: ohiosos.gov. Entity formation, trade name registration, and name reservation.
If you sell across several counties or states, have a large volume of remote sales, or are unsure whether you have a filing obligation at all, talk with a qualified CPA or sales tax specialist before you file. A few hours of professional review costs far less than a penalty or an amended return.