Do I have to charge sales tax for online sales in Ohio?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Ohio or 200 separate transactions over 12 months, you must register with the Ohio Department of Taxation and charge the buyer's destination rate.
Ohio uses $100,000 in gross receipts or 200 separate transactions.
Rule summary
How Ohio treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | 200 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7.5%–8% in covered Ohio metros) |
| Registration authority | Ohio Department of Taxation |
Source: Ohio Department of Taxation · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Ohio Department of Taxation or a tax professional before relying on it for filing.
Combined rates in Ohio
What a taxable purchase actually costs in Ohio.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Ohio?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Ohio or 200 separate transactions over 12 months, you must register with the Ohio Department of Taxation and charge the buyer's destination rate.
- Do marketplace sales count toward the Ohio threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Ohio Department of Taxation guidance before excluding them.
- Which rate does an online seller charge in Ohio?
- Ohio sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Ohio guides
Other Ohio rules that change the total.