Ohio

Sales Tax Rules

5.75%

State Rate

Max Combined

Taxable

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate5.75%

Max Combined Rate8%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)200 transactions

SaaS TaxableYes

Digital Goods TaxableYes

Groceries ExemptYes

Clothing ExemptNo

Filing FrequencyMonthly or Semi-Annual

Online FilingAvailable

SaaS Tax Details

Taxable for business use as electronic information services.

Grocery Details

Food for human consumption off-premises is exempt.

Official Source

Ohio Department of Revenue

Last verified: 2026-03-25 · Always confirm current rates with your tax advisor before filing.