Ohio Sales Tax Guide for E-Commerce Retailers

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 Register for an Ohio Sales Tax Permit

If you have nexus in Ohio, our Ohio Sales Tax Registration Guide provides steps and helpful tips for registering for an Ohio sales tax permit.

Need help? Contact us for help with your Ohio sales tax registration.

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 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!

More about Ohio Sales Tax

Learn more about Ohio sales tax at the Ohio Department of Taxation.