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Ohio Sales and Use Taxes (Subscribe)
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Ohio sales and use taxes, including drop shipments, Ohio sales tax exemptions, returns, mergers and acquisitions, nexus and doing business, Ohio sales tax audits and protests, planning and other Ohio sales and use tax information. 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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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.
"Judges for Better Administration of Justice" provides news and publications relating to judicial matters in Ohio.
Tax Commissioner Opinions, Ohio Administrative Code (Rules), Proposed Rules and Final Rules, Ohio Revised Code, and Legislation.
