When Is Sales Tax Due in Ohio? Key Dates & How to File

Ohio sales tax compliance is an important obligation for businesses operating within the state. Businesses must accurately report and remit sales tax collected from customers to the Ohio Department of Taxation. Understanding specific due dates and filing procedures helps ensure proper adherence to state tax laws.

Determining Your Filing Frequency

Businesses determine their sales tax filing frequency in Ohio based on their estimated or actual sales tax liability. The Ohio Department of Taxation assigns a filing frequency of monthly, quarterly, or semi-annually. New businesses receive an initial assignment based on anticipated sales tax collections.

A business anticipating an annual sales tax liability exceeding $75,000 will typically be assigned to file monthly returns. Those with moderate tax liabilities, generally between $200 and $1,200 in collected sales tax, are usually designated as quarterly filers. Businesses with lower tax liabilities, typically collecting less than $200, may be assigned a semi-annual filing frequency. The Department of Taxation notifies businesses of their assigned frequency, and this frequency can change if a business’s sales volume significantly shifts.

Key Ohio Sales Tax Due Dates

Sales tax returns in Ohio are due on the 23rd day of the month following the end of the reporting period. If this due date falls on a weekend or a state holiday, the deadline shifts to the next business day. This rule applies across all filing frequencies.

For monthly filers, the return for sales made in a given month is due by the 23rd of the following month. For example, sales tax collected in January is due by February 23rd. Quarterly filers must submit their returns by the 23rd of January, April, July, and October, covering the preceding three-month period. Semi-annual filers remit their sales tax by July 23rd for the January-June period and by January 23rd for the July-December period.

Gathering Information for Your Sales Tax Return

Preparing an Ohio sales tax return requires compilation of financial data for the reporting period. Businesses need to gather records detailing their total gross sales, including both taxable and non-taxable transactions. Exempt sales, such as those made for resale or to tax-exempt organizations, are identified and subtracted. This determines the net taxable sales for the period.

The calculation of sales tax liability involves applying state and local sales tax rates to the net taxable sales. Ohio’s state sales tax rate is 5.75%, though local jurisdictions may impose additional rates. Businesses must also account for any eligible discounts, such as a vendor’s discount. The primary form used for reporting is the Ohio Sales and Use Tax Return. This form requires detailed breakdowns, including sales by county, to ensure proper allocation of collected taxes.

Filing Your Sales Tax Return and Making Payment

After compiling information and completing the sales tax return, businesses must submit the return and remit payment. Ohio law mandates electronic filing for sales and use tax returns. The primary platform for this is the Ohio Business Gateway, an online portal for tax filings and payments.

Upon logging into the Ohio Business Gateway, businesses navigate to the sales tax section, verify the reporting period, and submit their completed return. Payment options available through the Gateway include ACH Debit (electronic check) or credit card, though credit card payments may incur a convenience fee. Some exceptions allow for TeleFile or mail submission. After successful submission, businesses should retain the confirmation number and a copy of their filed return for record-keeping purposes.