Understanding Ohio Sales Tax is crucial for both residents and businesses. This guide breaks down the essentials of Ohio sales tax, including current rates, recent changes, and how to get assistance when you need it.
Ohio levies a state sales tax rate of 5.75% on the retail sale, lease, and rental of tangible personal property, as well as specific services. It’s important to note that in situations where sales tax wasn’t collected by the seller, a use tax of the same rate applies to the customer. Beyond the state rate, local jurisdictions like counties and regional transit authorities can impose additional sales and use taxes, leading to varying rates across Ohio.
Stay informed about recent changes to Ohio sales tax rates. For the 2nd Quarter of 2025, a notable adjustment involves the Central Ohio Transit Authority (COTA). COTA has implemented a permanent 0.5% sales tax increase affecting Franklin County and parts of Fairfield, Union, Licking, and Delaware Counties within the COTA district. Here’s a breakdown of the new rates effective April 1, 2025:
- Delaware County (COTA District 96): Increasing to 8.0% from 7.5%. (Non-COTA District 21 remains at 7.0%).
- Fairfield County (COTA District 93): Increasing to 7.75% from 7.25%. (Non-COTA District 23 remains at 6.75%).
- Franklin County (District 25): Increasing to 8.0% from 7.5%.
- Licking County (COTA District 94): Increasing to 8.25% from 7.75%. (Non-COTA District 45 remains at 7.25%).
- Union County (COTA District 98): Increasing to 8.0% from 7.5%. (Non-COTA District 80 remains at 7.0%).
It’s worth noting that for the 1st Quarter of 2025 and 4th Quarter of 2024, there were no county rate changes. For detailed information on all tax rates and changes, you can refer to the official rate changes page.
For businesses, especially out-of-state sellers and marketplace facilitators, understanding Ohio’s Substantial Nexus Laws is essential. Resources are available to help navigate these regulations:
Remember key deadlines for filing Ohio sales tax returns. Monthly returns are due by the 23rd of the following month, and semi-annual returns are due by the 23rd of the month after the six-month period ends.
Need personalized assistance? You can easily schedule an appointment for Ohio sales tax help. Simply click the scheduling link to choose your tax type, preferred appointment time, and whether you’d like an in-person meeting or a phone call. In-person meetings are held at the Welcome Center. If you choose to meet in person, remember to bring your state-issued ID, check in with security upon arrival, and have all relevant tax documents with you. In-person appointments provide priority access to the next available agent, though a short wait may occur.
By staying informed and utilizing available resources, navigating Ohio sales tax becomes more manageable. Whether you are a business owner or an Ohio resident, understanding these regulations and updates is key to compliance and financial clarity.
