is ohio a sales tax or use tax state
Example: January 1 through June 30 return is due on July 23rd and July 1 through December 31 return is due on January 23rd. The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer. The state sales and use tax rate is 5.75 percent. Counties and regional transit authorities may levy additional sales and use taxes. For more information about the sales and use tax, look at the options below. Key sales & use tax resources. File a return electronically â Ohio offers several options for electronically filing sales tax returns, which is now required. Choose the method that best fits the needs of your business. Make a payment â Ohio offers vendors several ways to remit ...