What is the Ohio sales tax rate?
The state rate is 5.75%. Counties and regional transit authorities add their own rates, so combined rates vary by delivery address, commonly between about 6.5% and 8%.
When does an online seller have to collect in Ohio?
You must register and collect if you have a physical presence in Ohio, or if in the current or previous calendar year you had more than $100,000 of gross receipts from sales into Ohio, or 200 or more separate transactions delivered into Ohio. Either test is enough.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Ohio requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register with the Ohio Department of Taxation through the Ohio Business Gateway. Sellers with a place of business in Ohio obtain a vendor's license. Remote sellers without an Ohio location usually register for a seller's use tax account and collect Ohio use tax, which works the same way for the customer.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Ohio against its threshold.
Register before collecting
With the Ohio tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Ohio assigns, including zero returns where required.
How are returns filed?
Ohio assigns monthly, quarterly or semiannual filing based on your tax. Returns are filed through the Ohio Business Gateway and report tax by county.
See how to file a sales tax return.
Is Ohio origin-based or destination-based?
For sales shipped into Ohio by remote sellers, tax is based on the delivery address. Ohio sources some in-state sales by the vendor's location, which matters only for sellers with an Ohio place of business.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Ohio?
We check whether you have Ohio nexus, register you, and file your Ohio sales tax returns.
Questions people ask
What is the Ohio economic nexus threshold?
More than $100,000 of gross receipts or 200 or more separate transactions into Ohio in the current or previous calendar year.
What is the Ohio sales tax rate?
5.75% state rate, plus county and transit taxes.
What do remote sellers register for in Ohio?
Usually a seller's use tax account through the Ohio Business Gateway.
Does Ohio still use a transaction test?
Yes. Either $100,000 of sales or 200 transactions creates nexus.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Ohio Department of Taxation
- Ohio Revised Code section 5741.01: remote seller nexus
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.