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Sales and Use Tax (OH)
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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. The Ohio use tax applies to the storage, use, or consumption of tangible personal property in Ohio - or the receipt of the benefit of selected services in Ohio - if sales tax was not paid to the vendor or seller.
The state sales and use tax rate is 5.5 percent. Counties and regional transit authorities may levy additional sales and use taxes.
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Added: Tue Jan 01 2002
Last Modified: Mon Jan 05 2009
