Ohio Sales Tax Guide for E-Commerce Retailers
Fast Facts About Ohio Sales Tax
|Ohio state sales tax rate||5.75%|
|Ohio taxing authority||Ohio Department of Taxation|
|Ohio sales tax questions phone number||(888) 405-4039|
Am I required to collect sales tax in Ohio?
Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Ohio.
E-commerce businesses with economic nexus in Ohio are also required to register and collect.
You have economic nexus in Ohio if you made more than $100,000 or 200 transactions, including marketplace sales, to buyers in Ohio during the previous or current calendar year.
How to Collect Ohio Sales Tax
If you have nexus in Ohio, you are required to collect sales tax whenever you make a sale to a buyer in Ohio.
How to Collect Sales Tax in Intrastate Sales in Ohio
Ohio is an origin-based or destination-based sales tax state. This means intrastate sales (sales from a seller to a buyer in Ohio) are considered to take place at the seller’s location. This might be your home, warehouse, store, distribution store or other location. If you sell to a buyer in Ohio, you simply need to collect sales tax at the sales tax rate at your location. That means, if you are based or make sales from Ohio, you can collect the same sales tax rate from all Ohio buyers.
Learn more about origin and destination-based sales tax sourcing here.
How to Collect Sales Tax in Interstate Sales in Ohio
If you are located outside of Ohio or the sale originates outside of Ohio but your buyer is in Ohio, then simply charge the full Ohio state + local (city, county, etc.) sales tax rate to your buyer.
Learn more about how to collect the right amount of state plus local sales tax here.
How to File Sales Tax in Ohio
When your Ohio sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate.
Learn more about handing off your sales tax filings to HOST here!