Ohio Sales Tax

Ohio Sales Tax Guide (2026)

5.75% statewide, 6.5% to 8.25% combined, with a rule found almost nowhere else: cloud services are taxable when bought for business use and untaxed when bought for personal use.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: OH Taxation & ORC
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Quick Facts

Sales Tax at a Glance

State base rate
5.75% [1]
Combined rate range
6.5%–8.25% [1]
Cleveland & Columbus
8% [1]
Statutory ceiling
8.75% [2]
Economic nexus
$100k or 200 sales [3]
Sourcing rule
Origin for in-state sellers [4]
SaaS treatment
Business use only [5]
Commercial Activity Tax
0.26% above $6m [6]
Vendor’s licence
$50, since 4/9/25 [7]
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Ohio taxes cloud services by who is buying, not what is sold

Computer services and electronic information services are taxable only when the buyer purchases them for use in business. The identical subscription bought for personal use is not taxed.[5] That means:

Business subscription: taxable Personal subscription: not taxable Seller must establish use Ask at signup Reliance on customer statement Digital goods differ
The distinction does not extend to everything. Specified digital products such as films, music and e-books, and prewritten software, are taxed the same either way. The business-use test applies to services, not to those categories.[8]
Estimate

Ohio sales tax calculator

Ohio · state rate 5.75%
Presets are verified. County rates change quarterly.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. Transit authority overlays mean rates can differ within one county, so confirm with the Department’s Finder tool[1], or let CrownGlobe handle it.

Rates & Registration

Ohio Sales Tax Rates, Nexus & the CAT

Rate components

State base rate5.75%
County & transit range0.75%–2.5%
Combined range6.5%–8.25%
Statutory ceiling8.75%
Economic nexus$100k or 200 sales

Transit authority districts can extend into part of a county only, so two addresses in the same county may carry different rates.[1]

Who must register

Either trigger applies: economic nexus (over $100,000 of Ohio sales or 200 or more separate transactions in the current or preceding calendar year), or any physical presence with no minimum.[3]

The CAT is separate: Ohio’s Commercial Activity Tax is a gross receipts tax at 0.26% on receipts above a $6m annual exclusion, and the $150 minimum tax was abolished in 2024.[6]

Compliance

Sales Tax Registration and Filing

A vendor’s licence is issued immediately through OH|TAX eServices.

How to register

  • Confirm nexus→
  • OH|TAX eServices→
  • Pay $50 fee→
  • Get vendor’s licence→
  • File returns

The licence fee rose from $25 to $50 on April 9, 2025. Out-of-state sellers registering for a seller’s use tax account pay no fee.[7]

Filing & due dates

FrequencyThresholdDue
MonthlyDefault for most vendors23rd of next month
SemiannualUnder $1,200 per six months23rd after period
QuarterlyDirect pay & use tax accounts23rd after quarter

Filing on time earns a 0.75% discount.[7] Penalties reach 15% generally and 50% where collected tax was not remitted, with 2026 interest at 7%.[9]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Ohio taxes goods broadly, plus an enumerated list of services, with the business-use test applying to computer and information services.[10]

Generally taxable

  • Tangible retail goodsORC 5739.02
  • SaaS & cloud services for business useORC 5739.01(B)(3)(e)
  • Specified digital productsORC 5739.01(OOO)
  • Prewritten softwareORC 5739.01(WW)
  • Landscaping & security servicesORC 5739.01(B)(3)
  • Vendor delivery chargesOAC 5703-9-52

Generally exempt

  • Groceries for off-premises consumptionORC 5739.02(B)(2)
  • Prescription drugsORC 5739.02(B)(18)
  • Cloud services for personal useORC 5739.01(B)(3)(e)
  • Sales to the state & subdivisionsORC 5739.02(B)(1)
  • Manufacturing inputsORC 5739.02(B)(42)
  • Sales for resaleORC 5739.01(E)
Worth flagging: Ohio uses origin sourcing between an Ohio seller and an Ohio buyer, but destination sourcing for remote sellers and marketplace facilitators. Two sellers can charge different rates on the same delivery.[4]
Reference

Glossary of key terms

Electronic information services
Ohio’s category covering most cloud services, taxable only for business use.
True object test
Ohio’s test for whether the essence of a transaction is a taxable service.
Commercial Activity Tax
A separate gross receipts tax at 0.26% above a $6m annual exclusion.
Vendor’s licence
Ohio’s sales tax registration, now costing $50 and issued online.
Transit authority tax
A local levy that can apply to only part of a county, changing rates within it.
STEC B
Ohio’s blanket exemption certificate, retained by the seller rather than filed.
FAQ

Sales Tax FAQs

5.75% at state level. County and transit authority taxes bring combined rates to between 6.5% and 8.25%, and the statutory ceiling is 8.75%.

Only when bought for use in business. The same cloud subscription purchased for personal use is not taxable, which is unusual and means sellers should establish the customer’s use at signup.

Over $100,000 of Ohio sales or 200 or more separate transactions in the current or preceding calendar year. Either test triggers registration.

Both. A sale between an Ohio seller and an Ohio buyer is sourced to where the seller receives the order. Remote sellers and marketplace facilitators source to the customer’s location.

A separate gross receipts tax, not a sales tax. It charges 0.26% on taxable gross receipts above a $6m annual exclusion, and the $150 minimum tax was eliminated in 2024.

In 2026 it runs 7 to 9 August in the traditional three-day format, covering clothing at $75 or less and school supplies at $20 or less. The expanded version used in 2024 and 2025 did not recur.

Verification

Sources & methodology

  1. OH Taxation – Rates by County
  2. OH Taxation – Rate Changes
  3. ORC – 5741.01 Definitions & Nexus
  4. OH Taxation – ST 2009-03 Sourcing
  5. OH Taxation – ST 1999-04 Online Services (PDF)
  6. OH Taxation – CAT 2023-01 (PDF)
  7. OH Taxation – General Information FAQ
  8. ORC – 5739.01 Definitions
  9. ORC – 5739.133 Penalties
  10. ORC – 5739.02 Levy & Exemptions
  11. OAC – 5703-9-46 Computer Services
  12. OAC – 5703-9-52 Delivery Charges
  13. OH Taxation – Sales Tax Holiday 2026
  14. OH Taxation – Interest Rates
Methodology: Every figure is checked against the Ohio Department of Taxation or the Ohio Revised Code directly, never copied from a third-party guide. County and transit rates change quarterly and transit districts can split a county, so this page is reviewed each quarter.
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