Ohio sales tax codes and rates
Ohio's state sales tax rate is 5.75%; county and city rates come on top and are not included. A Nefin company that sells into Ohio gets 2 sales codes, each named after the line of the UST 1 / UUT 1 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under OH-8923, and Nefin works out the use tax due.
Ohio codes from the UST 1 / UUT 1
Each code is “OH-” plus the line it fills on the UST 1 / UUT 1. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| OH-3 | OH net taxable sales 5.75% state (UST 1 Line 3) | 5.75% |
| OH-2 | OH exempt sales: resale, exemption certificates (UST 1 Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| OH-8923 | OH purchases subject to use tax, state code 8923 (UUT 1) | 0% |
Ohio in the tax books
Nefin’s sales tax book has one row per invoice and one column per UST 1 / UUT 1 line; these are the Ohio columns and the totals worked out from them.
Sales Tax Book
Ohio - UST 1 / UUT 1
- [OH-3]Net taxable sales (Line 3)
- [OH-2]Exempt sales (Line 2)
Totals Nefin calculates
- [OH-1] Gross sales (Line 1)Sum of the net amounts in [OH-3] + [OH-2]
- [OH-6] Tax liability, state 5.75% portion (Line 6, county excluded)Net amount × 5.75%, from [OH-3]
Use Tax Book
Ohio - UST 1 / UUT 1
- [OH-8923]Taxable purchases, state code 8923 (UUT 1)
Totals Nefin calculates
- [OH-8923-TAX] Use tax liability, state 5.75% (UUT 1 code 8923)Net amount × 5.75%, from [OH-8923]
Frequently asked questions
What is the Ohio sales tax rate?
The state rate is 5.75%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Ohio sales tax codes does Nefin set up?
2 sales codes from the UST 1 / UUT 1, for example OH-3 (OH net taxable sales 5.75% state (UST 1 Line 3)), OH-2 (OH exempt sales: resale, exemption certificates (UST 1 Line 2)).
How does Nefin handle Ohio use tax?
Book a purchase on which the vendor charged no Ohio tax under OH-8923 (OH purchases subject to use tax, state code 8923 (UUT 1)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 5.75%.
Are these Ohio codes official?
They are a starting point. Each code follows a line of the UST 1 / UUT 1, but check them against your return before you file, and edit them in Settings, VAT rates.