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Ohio sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Ohio Department of Taxation — everything a remote seller needs to know about Ohio, on one page.

Economic nexus threshold
$100,000
Statewide base rate
5.75%
Transaction threshold
200
ColumbusClevelandCincinnatiToledoAkron
Ohio · major filing jurisdictions
Nexus · Ohio

When you owe sales tax in Ohio.

Ohio uses an OR-type economic nexus test — crossing either the sales dollar threshold or the transaction count threshold in the current or previous calendar year triggers the obligation to register, collect, and remit. Physical presence in Ohio creates nexus immediately, regardless of sales volume.

Economic nexus
Threshold
$100,000 in sales or 200 separate transactions delivered into Ohio
Measurement type
Sales OR transactions — either test alone is sufficient
Measurement period
Current or preceding calendar year
Included
All retail sales — refunds and sales for resale to registered resellers are excluded, but all other taxable and exempt sales count
Marketplaces
Marketplace-facilitated sales count toward your threshold — Ohio has no marketplace exclusion, so sales through Amazon, Etsy, or other facilitators apply against both the dollar and transaction tests
Physical nexus
Office or place of businessEmployees / remote workersWarehouse or inventoryThird-party fulfillment (3PL / FBA)Agents or independent contractors

Any physical presence — including a remote Ohio-based employee or inventory stored in an Ohio warehouse — creates nexus from the first sale. Third-party fulfillment arrangements such as Amazon FBA are the most common unexpected trigger for out-of-state sellers.

Rates · Ohio

What you'll collect, city by city.

Ohio's statewide base is 5.75%. Each county adds its own rate on top, so the combined rate depends on the delivery address — here's how the major cities compare across product categories.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
OhioStatewide base rate5.75%5.75%0%5.75%0%
Columbus8%8%0%8%0%
Cleveland8%8%0%8%0%
Cincinnati7.8%7.8%0%7.8%0%
Toledo7.75%7.75%0%7.75%0%
Akron6.75%6.75%0%6.75%0%

Digital goods and most services are not taxed in Ohio. SaaS sold B2B is taxable at the full combined rate; SaaS sold B2C is exempt. Rates above reflect verified ZIP-level data and may vary within a county. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and county rate for any Ohio address.

Open the sales tax calculator
Taxability · Ohio

Is your product taxable here?

Ohio taxes tangible goods and B2B SaaS but exempts most digital goods and professional services — making it one of the more notable states for software businesses to understand carefully.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Ohio are taxable at the combined state-plus-county rate of the delivery address.
SaaS & cloud software (B2B)TaxableBusiness-to-business sales of remotely-accessed software are taxable in Ohio — one of a minority of states that taxes B2B SaaS.
SaaS & cloud software (B2C)Not taxableConsumer-facing SaaS is exempt in Ohio. If your product serves both markets, you may need to track buyer type per transaction.
Digital goodsNot taxableDigital products such as downloaded software, e-books, and streaming content are not subject to Ohio sales tax.
Professional servicesNot taxableConsulting, legal, accounting, design, and similar services are generally exempt in Ohio.
Shipping & deliveryPartialDelivery charges are taxable when the underlying sale is taxable; separately stated delivery on a tax-exempt sale is generally exempt.
Filings · Ohio

Filing schedules and due dates.

Ohio assigns your filing frequency at registration based on your expected tax liability and adjusts it over time. All returns are filed through the Ohio Business Gateway (tax.ohio.gov). Returns are required for every assigned period, including zero-liability periods.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for larger sellersUST 1 — Universal Sales Tax Return23rd day of the month following the reporting periodSellers with higher monthly tax liability, as assigned by the Department
QuarterlyMost commonUST 1 — Universal Sales Tax Return23rd day of the month following the close of the quarterThe default assignment for most remote sellers with moderate sales volume
Semi-annualUST 1 — Universal Sales Tax Return23rd day of the month following the close of the semi-annual periodSmaller sellers with low tax liability, as assigned

Crossed the threshold, or about to?

A Commenda expert will review your Ohio exposure, register you with the Ohio Department of Taxation, and take over the filing calendar — usually within a week.

The state authority

Ohio Department of Taxation.

The Ohio Department of Taxation administers sales and use tax through a single online portal at tax.ohio.gov. Out-of-state sellers register for a Vendor's License and file all returns through the Ohio Business Gateway — one login for registration, filing, and payment.

tax.ohio.gov

Registration requires a Tax Portal username and password; a State Tax ID is assigned after registration and used for subsequent filings.

What you can do there
  • Register for a Vendor's License

    Out-of-state sellers register online for a Vendor's License through the Ohio Business Gateway — no filing fee.

  • File returns and pay

    All UST 1 returns, amendments, and payments are submitted through the Ohio Business Gateway using your portal login.

  • Look up the rate for any address

    The Department's online rate lookup returns the combined state and county rate for any Ohio ZIP code or address.

  • Verify an exemption certificate

    Confirm that a customer's Ohio exemption certificate or Blanket Exemption Certificate (STEC B) is valid before honoring the exemption.

Exposure & exemptions · Ohio

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Ohio participates in the Multistate Tax Commission's voluntary disclosure program, and the Department of Taxation offers its own disclosure process for sellers who come forward before being contacted.

Lookback
Typically 3 years under a voluntary disclosure — versus a longer exposure window if the state initiates contact
Penalties
Generally waived under a voluntary disclosure agreement
Interest
Still due on back taxes — interest relief is limited
Unfiled returns
No statute of limitations runs until a return is filed; early disclosure limits total exposure

Exemption certificates accepted

Collect a valid certificate before or at the time of sale and retain it in your records — Ohio places the burden of proof on the seller if an exemption is later challenged.

Resale
Ohio STEC U (Unit Exemption Certificate) or STEC B (Blanket Exemption Certificate) for ongoing resale purchases
Multi-state
MTC Uniform Sales and Use Tax Exemption Certificate accepted; Ohio is a Streamlined Sales Tax (SST) full member
Direct pay permit
Certain large purchasers may hold an Ohio Direct Pay Permit, allowing them to self-remit use tax instead of paying at the point of sale
Manufacturing / agriculture
Equipment and supplies used directly in manufacturing or farming may qualify for exemption via STEC B with the appropriate reason code

FAQ · Ohio

Ohio questions, answered.

The questions remote sellers ask us most about Ohio sales tax.
Read our FAQ library

It depends on the buyer. Business-to-business SaaS is taxable in Ohio at the full combined state-plus-county rate. SaaS sold directly to consumers (B2C) is exempt. If your product serves both markets, you need to track buyer type on each transaction to apply the correct treatment.

Yes. Ohio uses an OR-type test: you meet economic nexus if you have at least $100,000 in sales or at least 200 separate transactions delivered into the state during the current or preceding calendar year. Either threshold alone is enough — you do not need to exceed both.

Yes. Ohio does not exclude marketplace-facilitated sales from the economic nexus calculation. Sales made through Amazon, Etsy, or other marketplace facilitators count toward both the $100,000 sales test and the 200-transaction test, even though the marketplace collects and remits the tax on those sales.

Yes. Inventory stored in any Ohio warehouse — including fulfillment centers Amazon selects without your direct involvement — creates physical nexus immediately. Registration and collection are required from the first sale after physical presence is established.

Ohio's statewide base rate is 5.75%. Each county levies an additional rate on top of that, so the actual combined rate at the point of delivery ranges from about 6.5% to 8%. You must apply the rate for the delivery address, not your business location.

Generally no. Downloaded software, e-books, digital music, and other digital products are not subject to Ohio sales tax. However, B2B SaaS — remotely-accessed software sold to businesses — is taxable, so the category of buyer matters.

All Ohio sales tax returns (form UST 1) are filed through the Ohio Business Gateway at gateway.ohio.gov. The Department assigns your filing frequency — monthly, quarterly, or semi-annual — at registration, and returns are due by the 23rd of the month following the reporting period.

Yes. Commenda monitors your Ohio exposure, registers you with the Department of Taxation, determines the correct rate for every transaction, and files each return on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.