Ohio Sales Tax Guide for E-commerce Sellers

Rate structure

Ohio's state rate is 5.75%; the combined state + local rate ranges from 5.75–8%. Sourcing: Destination.

COMPONENTRATENOTES

State rate5.75%OH|TAX eServices general statewide rate

Local taxes5.75–8%State 5.75% + county and transit-authority rates by delivery county on UST-1.

ReturnForm UST-1Form UST-1 (Universal Sales & Use Tax Return)

Economic nexus threshold

You must register and collect once your Ohio sales reach $100,000 or 200 orders, measured over the previous or current calendar year. Meeting either the sales or the order-count test triggers nexus. Retail sales. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Ohio as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

OH|TAX eServices assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Ohio: Monthly · Semi-annual.

Due dates

Returns are due on the 23rd of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: Up to $50 or 10% of tax due, plus interest.

Marketplace facilitator rules

Since September 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Ohio tax on your marketplace sales. How Ohio treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported as a deduction / exempt line, not omitted.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Ohio Dept. of Taxation when in doubt.

Filing portal & AutoFile

Ohio returns are filed through myportal.tax.ohio.gov. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the Form UST-1 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Ohio permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold or have physical presence (including inventory in Ohio warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your OH|TAX eServices return — SalesTax50 separates them automatically.

Does SalesTax50 file Ohio returns automatically?

Yes — AutoFile prepares your Form UST-1 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Ohio permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Ohio Dept. of Taxation before relying on them.

Let AutoFile handle your Ohio returns

Prepared and checked for you — you approve before anything is filed.

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