The formulas
- Sales tax = sale x (5.75% + local rate)
- Nexus when counted sales are more than $100,000 or transactions are at least 200, in the current or previous calendar year
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
The state rate is 5.75 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (county and transit sales tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Ohio must register and collect once it has more than $100,000 of gross receipts from sales into Ohio, or at least 200 separate transactions, in the current or previous calendar year. Sales you make through a marketplace facilitator count toward your own Ohio threshold, together with your direct sales.
A seller with a physical presence in Ohio, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Ohio sales tax rate?
The state rate is 5.75 percent. Local rates are added on top by delivery address.
What is the Ohio economic nexus threshold?
More than $100,000 of gross receipts from sales into Ohio, or at least 200 separate transactions, in the current or previous calendar year.
Do marketplace sales count toward the Ohio threshold?
Sales you make through a marketplace facilitator count toward your own Ohio threshold, together with your direct sales.
Sources
- Ohio Department of Taxation, Tax Alert, Substantial Nexus and Marketplace Facilitator Changes (July 23, 2019)
- Streamlined Sales Tax Governing Board, Ohio state details
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.