Ohio sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Ohio: rate, nexus & administration.
- State rate
- 5.75%
- Local rates
- County and transit rates add 0.25%–2.25%
- Economic nexus
- $100,000 or 200 transactions · effective August 1, 2019An earlier $500,000 “cookie nexus” standard applied from January 1, 2018 through July 31, 2019.Controlling authority: Ohio Rev. Code § 5741.01(I)(2)(g)–(h) ↗
- Marketplace facilitator
- Yes — effective September 1, 2019
- Streamlined (SST)
- Full member
- Administered by
- Ohio Department of Taxation ↗
What to watch in Ohio
- SaaS used in business is taxable (as automatic data processing / electronic information services); personal-use SaaS generally is not.
- Ohio’s Commercial Activity Tax (CAT) is a separate gross receipts tax with its own nexus rules — don’t conflate the two.
Rates, thresholds, and taxability change mid-year — verify against the Ohio Department of Taxation before advising. In L3i, every determination is cited to the controlling authority.
The Ohio voluntary disclosure agreement.
Behind in Ohio? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Ohio Department of Taxation ↗. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Ohio, in brief.
What is the economic nexus threshold in Ohio?
$100,000 or 200 transactions, effective August 1, 2019. An earlier $500,000 “cookie nexus” standard applied from January 1, 2018 through July 31, 2019. Once the threshold is crossed, remote sellers must register with the Ohio Department of Taxation and begin collecting.
What is the sales tax rate in Ohio?
The state sales tax rate is 5.75%. County and transit rates add 0.25%–2.25%.
Do marketplace facilitators collect Ohio sales tax?
Yes — marketplace facilitators have been required to collect since September 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Ohio sales tax?
Register with the Ohio Department of Taxation before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 or 200 transactions). As a Streamlined Sales Tax member state, Ohio also accepts central registration through the SST system, which covers all member states in one application.
Does Ohio offer a voluntary disclosure agreement (VDA)?
Yes — the Ohio Department of Taxation administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Ohio determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Ohio question starts further ahead.
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