Ohio
Sales Tax Calculator of Ohio for 2019 Q4
How 2019 Q4 Sales Tax are calculated in Ohio
The state general sales tax rate of Ohio is 5.75%. Ohio cities and/or municipalities don't have a city sales tax.
Every 2019 Q4 combined rates mentioned above are the results of Ohio state rate (5.75%), the county rate (0.75% to 2.25%), and in some case, special rate (0% to 0.5%).
There is no city sales tax for the Ohio cities.
Overview of Sales Tax in Ohio
Ohio's sales tax is a critical component of the state's revenue system, applied to the sale of goods and certain services. Alongside the sales tax, Ohio imposes a use tax to ensure equitable taxation on goods purchased outside the state but used or consumed within it.
Applicable Taxes in Ohio
- Sales Tax: Levied on the sale of tangible personal property and specific services within Ohio.
- Use Tax: Applies to goods and services purchased outside Ohio but used, stored, or consumed in the state.
- Local Sales Taxes: Counties and transit authorities in Ohio can impose additional local sales taxes, creating varying rates across the state.
History of Sales Tax in Ohio
Ohio introduced its sales tax in 1935 during the Great Depression to address revenue shortfalls and stabilize state finances. Over time, the state has adjusted tax rates and introduced exemptions to adapt to economic and social changes.
Key milestones include:
- 1935: Introduction of the sales tax.
- 1959: Implementation of the use tax to address cross-border purchases.
- 1981: Expanded to cover more services, such as repairs and leases.
- 2005: Streamlined Sales Tax Project adopted to simplify multi-state compliance.
- 2019: Required remote sellers to collect and remit taxes following the Wayfair decision.
Taxability and Exemption List
Below is a simplified view of taxable and exempt items in Ohio:
| Taxable Items | Exempt Items |
|---|---|
| Tangible personal property (e.g., furniture) | Prescription medications |
| Restaurant meals and prepared food | Groceries and unprepared food |
| Alcohol and tobacco products | Prosthetic devices |
| Motor vehicles and auto parts | Sales to nonprofit organizations (specific) |
| Certain digital goods and streaming services | Machinery used in manufacturing |
Historical Sales Tax Rate Changes in Ohio
| Year | Event/Change | State Rate | Details |
|---|---|---|---|
| 1935 | Sales Tax Introduced | 3.0% | Implemented during the Great Depression to raise revenue. |
| 1959 | Use Tax Introduced | 3.0% | Ensured taxation of out-of-state purchases. |
| 1967 | Rate Increased | 4.0% | Boosted funding for state programs. |
| 1981 | Expanded Taxable Services | 5.0% | Included services such as repairs and leases. |
| 2003 | Rate Temporarily Increased | 6.0% | Addressed budget shortfalls. |
| 2005 | Streamlined Sales Tax Project | 5.5% | Standardized tax rules to simplify compliance. |
| 2019 | Remote Seller Compliance | 5.75% | Required remote sellers to collect Ohio sales tax. |
For more details, please refer to the official Ohio Department of taxation website.
Ohio state rate(s) for 2019 Q4
Lowest possible rate: 5.8% (e.g., Blacklick, Ohio)
Other common rates: 6.5% .6.75%, 6.85%, 7%, 7.25%, 7.5%,
Highest possible rate: 8% (Berea, Ohio)
Average combined rate across Ohio: 7.067%
Rates changes
Changes have been made to Ohio's county, city and/or special rates in 2019 Q4 compared to 2019 Q3.
List of Ohio cities and their changes (up to 15)
| City Name | County Rate | City Rate | Special Rate |
|---|---|---|---|
| Bucyrus | 1.5% (+0.5%) | 0% | 0% |
| Chatfield | 1.5% (+0.5%) | 0% | 0% |
| Crestline | 1.5% (+0.5%) | 0% | 0% |
| Galion | 1.5% (+0.5%) | 0% | 0% |
| New Washington | 1.5% (+0.5%) | 0% | 0% |
| North Robinson | 1.5% (+0.5%) | 0% | 0% |
| Oceola | 1.5% (+0.5%) | 0% | 0% |
| Sulphur Springs | 1.5% (+0.5%) | 0% | 0% |
| Tiro | 1.5% (+0.5%) | 0% | 0% |
| Blanchester | 1.5% (+0.5%) | 0% | 0% |
| Clarksville | 1.5% (+0.5%) | 0% | 0% |
| Cuba | 1.5% (+0.5%) | 0% | 0% |
| Lees Creek | 1.5% (+0.5%) | 0% | 0% |
| Martinsville | 1.5% (+0.5%) | 0% | 0% |
| Midland | 1.5% (+0.5%) | 0% | 0% |