Ohio Sales Tax Guide

A step-by-step guide to understanding Ohio sales tax rules.


In sticking with their state motto, our guide to managing sales tax collection in Ohio will help you get "to the heart of it all." We'll help you establish a foundation for sales tax compliance by covering the basics and then moving on to an overview of registration, collection, and filing Ohio sales tax returns.

I would rather automate my Ohio sales tax filing

Table of Contents

An Overview of Ohio Sales Tax

Understanding where, when, and how to collect Ohio sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Ohio internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

Ohio Sales Tax Nexus

Understanding whether you need to collect, file, and remit Ohio sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Ohio such as storing inventory in the state, hiring state residents, and click-through nexus.

Registering to Collect Ohio Sales Tax

You'll want to get started establishing Ohio sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Ohio.

Collecting Sales Tax in Ohio

After you've registered your business with the Ohio Department of Taxation, you're ready to begin collecting sales tax. We'll review topics such as Ohio sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

Filing Ohio Sales Tax Returns

Now that you're business is registered with the Ohio Department of Taxation and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

Ohio Sales Tax Filing Due Dates

Every business that registers to collect Ohio sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Ohio Department of Taxation.

Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Ohio sales tax filing date. We'll also consider interest charges for late sales tax payments.

Sales Tax on Ohio Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Ohio. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.