Ohio Sales Tax Basics: Rate, Nexus, and Filing
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Overview
For businesses in Ohio, the sales tax setup is easier to manage when you know the main pieces. Here's a clear overview.
Who administers it
Ohio sales tax is administered by the Ohio Department of Taxation.
State and local rates
The WGA page lists Ohio's statewide base sales tax rate as 5.75%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
For sales tax, nexus means a business may have enough activity or connection in the state that its responsibilities should be reviewed. For remote sellers, the WGA page lists Ohio's economic nexus threshold as $100,000 in sales or 200 transactions.
Filing frequency
The WGA page notes that filing may be monthly or semiannually, depending on liability. The key is to keep collected tax and the filing schedule aligned in the books.
How we help
White Glove Accounting helps keep the books organized, so sales tax activity and filing records are easier to review.
Ohio sales tax at a glance
- Administered by
- Ohio Department of Taxation
- Statewide base rate
- 5.75%, with local rates on top
- Economic nexus
- $100,000 in sales or 200 transactions
- Filing frequency
- Monthly or semiannually by liability
Watch for: The Commercial Activity Tax applies separately to gross receipts above a threshold, in addition to sales tax.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Ohio Department of Taxation.
Read the Ohio bookkeeping guideWant your Ohio sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file Ohio sales tax returns on the schedule the Ohio Department of Taxation assigns you. Tell us about your business and we'll send a written scope and price.
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White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.