Summary:
Origin Based Sales Tax.
General Sales Tax Rate: 5.75%.
Over $100,000 in sales OR 200 transactions during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: No.
Services: Many services are taxable in Ohio.
Some digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable in Ohio. These include digital audio visual works, digital audio work (including music and ringtones), and digital books and it doesn’t matter if they’re sold for permanent or “less than permanent” use.
SaaS: Taxable - For Business Use. Non Taxable - For Personal Use
When To Register: Next transaction after you meet the nexus criteria.