Ohio Sales Tax Guide for eCommerce Businesses
Ohio Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
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Ohio's Sales Tax Authority
State Phone Information
888-405-4039
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in Ohio
5.75% to 8%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Ohio?
If you have nexus in Ohio you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Ohio charge sales tax on shipping?
Yes
Do you have physical nexus in Ohio?
A seller has physical nexus in Ohio if they have any of the following:
A place of business within this state, whether operated by employees or agents of the seller, by a member of an affiliated group of which the seller is a member, or by a franchisee using a trade name of the seller. Employees, agents, representatives, solicitors, installers, repair people, salespeople, or other individuals in Ohio for the purpose of conducting its business.
A person in the state for the purpose of receiving or processing orders of its goods or services makes regular deliveries of tangible personal property into this state by means other than common carrier (For example, the out-of-state seller has goods delivered to this state in vehicles which the out-of-state seller owns, rents, leases, uses, or maintains or has goods delivered by another member of an affiliated group, of which the out-of-state seller is a part, acting as a representative of the out-of-state seller)
Owns tangible personal property that is rented or leased to a consumer in this state, or offers tangible personal property, on approval, to consumers in this state.
Owns, rents, leases, maintains, or has the right to use and uses tangible personal or real property that is physically located in this state.
Is registered with the secretary of state to do business in this state or is registered or licensed by any state agency, board, or commission to transact business in this state or to make sales to persons in this state
make more than $500,000 in sales in the state and uses a software or content delivery network in the state
Do you have economic nexus in Ohio?
Ohio Economic's Nexus Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
August 1, 2019
What types of sales are included in Ohio's Economic Nexus Sales Threshold?
Retail sales and marketplace sales made by individual sellers are included.
How does Ohio treat exempt transactions when calculating economic nexus?
Exempt sales are included in the threshold
Does Ohio have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Ohio sales tax returns are generally always due the 23rd day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly or Semi Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - The state of Ohio requires merchants to file sales tax online. File and pay online at the Ohio Department of Taxation online system.
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