Ohio Sales Tax Exemptions
What is Exempt From Sales Tax In Ohio?
As of September 1, 2013, the state of Ohio levies a 5.75% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes ranging between 0.75% and 2.25%. The range of total sales tax rates within the state of Ohio is between 6.5% and 8%.
Use tax is also collected on the consumption, use or storage of goods in Ohio if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 23rd day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Ohio on or before the 23rd day of February.
Need more information?
For more information on Ohio sales tax exemptions please visit the sites below.
Ohio Sales & Use Tax Information
Ohio Sales Tax Research Bulletins
Sales Tax Compliance FAQs
Sales tax compliance can be intimidating, but it doesn't have to be!
Ohio Sales Tax Compliance Details
Here is useful Ohio sales tax compliance information our Agile team members felt could be helpful:
Accelerated Payments
- Accelerated payments required for taxpayers with sales tax liability exceeding $75,000 annually.
- Accelerated payment is 75% of the average of the previous fourth month's tax liability.
- Discount rate of 0.75% of sales tax liability is offered, and it is not capped.
Local Taxing Jurisdictions
- Ohio has local taxing jurisdictions with 92 different rates.
- Local jurisdiction sales tax rate ranges from 0.05% to 0.3%, combined with the state's 5.75% sales tax rate.
- The total combined tax rate will never exceed 8.75%.
Filing Frequencies
- Three filing frequencies: monthly, quarterly, and semi-annually.
- All taxpayers, regardless of frequency, must file returns by the 23rd of the month following the reporting period.
- Weekend or holiday due dates are pushed back to the next business day.
Challenges in Compliance
- Calculating the accelerated payment (75% of the average of the previous four months’ tax liability) is considered the most difficult part.
- Despite local variations, Ohio's sales tax laws are generally uncomplicated.
How to Calculate Ohio Sales Tax?
Utilize the following sales tax formula to obtain the necessary sales tax:
Sales tax = total amount of sale x sales tax rate
If you are looking for more information, check out our Sales Tax Consulting page or talk to one of our Experts:
Find the sales tax exemptions for your state
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