Ohio State Sales Tax Application

State Sales Tax Identification Number Request

State Sales Tax Identification Number
Registration for a Single or Multi-Location Business State Sales Tax Number

*Proceeding will direct you to the registration form.

Continue to State Sales Tax Registration

 


Ohio State Sales Tax Information

The state of Ohio is comprised of 247 municipalities (also known as cities) and is broken up into 88 counties.  Ohio is located in the Midwestern part of the United States.  The state’s nickname is the Buckeye State and in 1803 it was the 17th state to join the union.  Ohio takes its name from the Ohio River.  Neighboring states and borders include Lake Erie and Michigan to the north, Pennsylvania to the east, Kentucky to the south and Indiana to the west.

 

While the state ranks 34th amongst its size of the 50 states, its population ranks 7th largest of those same 50 states.  Columbus is the largest city in the state and is also the state capital, with Cleveland, Cincinnati, Toledo, Akron, Dayton, Canton, and Youngstown rounding out the top 8 largest cities in Ohio.  In 2021, the estimated population of Ohio exceeds 11.75 million.  Manufacturing is the largest of Ohio’s major sectors and economically the state has had a very strong and lasting tenure in industries such as insurance and banking, motor vehicle assembly, steel production, agriculture and research and development.

 

 

 

*Cities that appear more than once represents municipalities that occur in more than one county

 

 

Ohio Sales Tax Application

 

The state of Ohio renders a sales and usage tax that applies to retail sales, lease, and the rental of certain personal property to include the sale of some selected services within the state.  In any instance, where sales tax was due but not paid or collected by the vendor or seller, the customer must pay a use tax of an equal amount.

 

The state of Ohio sales tax and use tax rate currently is at 5.75 percent.  Additional sales and use tax can be further levied by the counties and regional transit authorities.

 

Registration for a Vendor’s License and/or a Seller’s Use Tax Account

According to the state law, any person or business making taxable retail sales must first obtain a license.

 

In-state

Per Ohio law, any person or business with a physical presence within the state of Ohio and making retail sales of tangible personal property or taxable services are required to register for sales tax by obtaining a vendor’s license.  The following links are available for registration:

 

Ohio Business Gateway Registration – Immediate access for all perspective retailers can obtain their vendor’s license by using the hyperlink above.  Note:  First and foremost any and all businesses must create and setup an account with Gateway prior to requesting a vendor’s license.

 

Businesses can also obtain a vendor’s license through their respective county auditor.  The County Auditors Association of Ohio have comprised the following complete list of county auditors, if you choose this option.

 

Out-of-state Seller

Per Ohio law, if any person or business located outside the state of Ohio making retail sales of tangible personal property or taxable services into Ohio must register for a seller’s use tax account once substantial nexus is met.  Register through the following:

 

Out-of-state sellers may gain immediate access through the Ohio Business Gateway.  Note:  First and foremost any and all businesses must create and setup an account with Gateway prior to requesting a seller’s use tax license.

 

By submitting a single application through the Streamlined Sales Tax Registration System, out-of-state sellers may register for multiple states (Ohio included).

 

License Filing Requirements

As the state of Ohio offers multiple types of licenses, the following link can provide greater detail concerning Ohio’s licensing and filing requisites:

State of Ohio Tax Exemptions

As previously mentioned within the State of Ohio there are many items that are exempt from taxation to all consumers.  While this document may not be all inclusive, the information will be useful and accurate.  So what items are exempt from taxation?  Specific types of food, certain building materials as well prescription drugs are exempt from the state sales tax.

 

Ohio Business Taxes

 

State of Ohio & Local Sales Tax Rates by County

 

County County Tax Rate Transit Tax Rate Total State & Local Rate County County Tax Rate Transit Tax Rate Total State & Local Rate
Adams 1.50% 7.25% Licking 1.50% 7.25%
Allen 1.00% 0.10% 6.85% Logan 1.50% 7.25%
Ashland 1.25% 7.00% Lorain 0.75% 6.50%
Ashtabula 1.00% 6.75% Lucas 1.50% 7.25%
Athens 1.50% 7.25% Madison 1.25% 7.00%
Auglaize 1.50% 7.25% Mahoning 1.25% 0.25% 7.25%
Belmont 1.50% 7.25% Marion 1.50% 7.25%
Brown 1.50% 7.25% Medina 1.00% 6.75%
Butler 0.75% 6.50% Meigs 1.50% 7.25%
Carroll 1.00% 6.75% Mercer 1.50% 7.25%
Champaign 1.50% 7.25% Miami 1.25% 7.00%
Clark 1.50% 7.25% Monroe 1.50% 7.25%
Clermont 1.00% 6.75% Montgomery 1.25% 0.50% 7.50%
Clinton 1.50% 7.25% Morgan 1.50% 7.25%
Columbiana 1.50% 7.25% Morrow 1.50% 7.25%
Coshocton 1.50% 7.25% Muskingum 1.50% 7.25%
Crawford 1.50% 7.25% Noble 1.50% 7.25%
Cuyahoga 1.25% 8.00% Ottawa 1.25% 7.00%
Darke 1.50% 7.25% Paulding 1.50% 7.25%
Defiance 1.00% 6.75% Perry 1.50% 7.25%
Delaware 1.25% 7.00% Pickaway 1.50% 7.25%
Erie 1.00% 6.75% Pike 1.50% 7.25%
Fairfield 1.00% 6.75% Portage 1.00% 0.25% 7.00%
Fayette 1.50% 7.25% Preble 1.50% 7.25%
Franklin 1.25% 0.50% 7.50% Putnam 1.25% 7.00%
Fulton 1.50% 7.25% Richland 1.25% 7.00%
Gallia 1.50% 7.25% Ross 1.50% 7.25%
Geauga 1.00% 6.75% Sandusky 1.50% 7.25%
Greene 1.00% 6.75% Scioto 1.50% 7.25%
Guernsey 1.50% 7.25% Seneca 1.50% 7.25%
Hamilton 1.25% 0.80% 7.80% Shelby 1.50% 7.25%
Hancock 1.00% 6.75% Stark 0.50% 0.25% 6.50%
Hardin 1.50% 7.25% Summit 0.50% 0.50% 6.75%
Harrison 1.50% 7.25% Trumbull 1.00% 6.75%
Henry 1.50% 7.25% Tuscarawas 1.00% 6.75%
Highland 1.50% 7.25% Union 1.25% 7.00%
Hocking 1.50% 7.25% Van Wert 1.50% 7.25%
Holmes 1.25% 7.00% Vinton 1.50% 7.25%
Huron 1.50% 7.25% Warren 1.25% 7.00%
Jackson 1.50% 7.25% Washington 1.50% 7.25%
Jefferson 1.50% 7.25% Wayne 0.75% 6.50%
Knox 1.50% 7.25% Williams 1.50% 7.25%
Lake 1.00% 0.50% 7.25% Wood 1.00% 6.75%
Lawrence 1.50% 7.25% Wyandot 1.50% 7.25%

 

NOTE: According to the State of Ohio Department of Taxation as of April 2021, Municipalities whose boundaries extend both within and beyond Franklin County assess a COTA rate of 0.50% in addition to the posted state and county sales tax rate.  Delaware’s COTA rate covers the portions of the Cities of Columbus and Westerville located in Delaware County; Fairfield’s COTA rate covers the portions of the Cities of Columbus and Reynoldsburg in Fairfield County; Licking County’s COTA rate covers the portion of the City of Reynoldsburg located in Licking County, and Union’s COTA rate covers the portion of the City of Dublin located in Union County.  The current state rate is 5.75%.

Ohio State Registration – Ohio Business Gateway

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