Ohio Sales Tax Rate 2026: 5.75% State, 7.29% Avg. Combined
Ohio’s state sales tax rate is 5.75%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 7.29%.
| Ohio sales tax (2026) | Rate |
|---|---|
| State rate | 5.75% |
| Average local rate | 1.54% |
| Average combined rate | 7.29% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Ohio ZIP code with our sales tax calculator.
Ohio has a 5.75% state rate and taxes SaaS and digital goods. Ohio is an SST member state, and county taxes add to the state rate. Ohio is a large e-commerce market covering Columbus, Cleveland, Cincinnati, and their surrounding metros.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 5.75% |
| Economic Nexus Threshold | $100,000 gross sales OR 200 transactions (rolling 12 months) |
| Transaction Threshold | 200 transactions (either test triggers nexus) |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Monthly |
| SST Member | Yes |
| Registration Portal | gateway.ohio.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Ohio’s economic nexus threshold is $100,000 in gross sales into Ohio in the current or prior calendar year. Once exceeded, registration and collection are required.
Marketplace-facilitated sales count toward the threshold. Ohio also counts transactions: 200 or more separate sales into Ohio create nexus even if your revenue is under $100,000. For low-priced products, that’s usually the threshold you reach first.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Ohio sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Ohio 43215
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Collecting sales tax in Ohio and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Ohio’s state rate is 5.75%. Counties impose additional taxes:
- State: 5.75%
- County: typically 0.75%–2.25%
- Transit (COTA in Columbus, others): typically 0.5%
- Combined in Columbus (Franklin County): 7.5%
- Combined in Cleveland (Cuyahoga): 8%
- Combined in Cincinnati (Hamilton): 7.8%
Ohio uses destination-based sourcing for remote sellers.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods (including SaaS), most retail goods.
Exempt: Prescription drugs, most groceries, qualifying manufacturing and agricultural inputs, residential energy.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Ohio taxes SaaS and digital goods. Ohio’s Department of Taxation has applied sales tax to digital products:
- SaaS — taxable; Ohio treats the right to use software, even remotely, as a taxable transaction
- Downloaded software — taxable
- Digital content (streaming, music, ebooks) — taxable
- Online subscriptions for digital services — taxable
Ohio is a clear taxable state for digital sellers. Once you cross $100,000 in Ohio revenue, register and collect on all digital product revenue.
Registration
Section titled “Registration”Ohio is an SST member state. Register through the SSTRS at streamlinedsalestax.org for multi-state coverage including Ohio.
For Ohio-only registration:
- Go to the Ohio Business Gateway: gateway.ohio.gov
- Register for a Vendor’s License (Sales and Use Tax)
- Provide EIN and business details
- You will receive an Ohio Vendor’s License number
Ohio Vendor’s License fee: Ohio charges a $25 one-time fee for the Vendor’s License at the time of registration.
Foreign Sellers
Section titled “Foreign Sellers”Ohio accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $1,200 | Annual |
| $1,200–$12,000 | Quarterly |
| More than $12,000 | Monthly |
Monthly due dates: Returns are due by the 23rd of the following month — Ohio uses the 23rd, which differs from the 20th used by most states.
Returns are filed through the Ohio Business Gateway.
Compliance Notes
Section titled “Compliance Notes”$25 license fee: Ohio charges a one-time $25 fee — note this when setting up Ohio registration.
23rd deadline: Ohio’s return due date is the 23rd of the following month, not the 20th.
SST membership: Use the SSTRS for multi-state registration covering Ohio.
Digital sellers: Ohio taxes SaaS comprehensively.
Amazon FBA: Amazon operates large fulfillment centers in Ohio. FBA inventory creates physical nexus immediately.
Origin-based for intrastate: Ohio uses origin-based sourcing for sales within the state from sellers with Ohio physical presence. Remote sellers use destination sourcing.
Ohio Sales Tax FAQ
Section titled “Ohio Sales Tax FAQ”What is the sales tax rate in Ohio?
Section titled “What is the sales tax rate in Ohio?”Ohio’s state sales tax rate is 5.75%. Local taxes are added on top, and the average combined state and local rate is 7.29% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the Ohio economic nexus threshold?
Section titled “What is the Ohio economic nexus threshold?”Remote sellers must register and collect Ohio sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). Making 200 or more separate sales there also triggers nexus, even below $100,000.
Is SaaS taxable in Ohio?
Section titled “Is SaaS taxable in Ohio?”Yes. Ohio generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Ohio?
Section titled “How often do you file sales tax in Ohio?”Most sellers file monthly. Ohio assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.