Reference data as of August 2026. Rates, thresholds, and agency names change — verify anything time-sensitive against the current authority before relying on it. We name agencies but do not link to third-party sites.
- Sales tax administered by
- Ohio Department of Taxation
- Statewide base rate
- 5.75% — local rates stack on top and are generally sourced to the delivery address.
- Economic nexus (remote sellers)
- $100,000 in sales or 200 transactions
- Filing cadence
- Monthly or semiannually by liability
- Employer / payroll registration
- Ohio Department of Job and Family Services
- Entity registration
- Ohio Secretary of State
- What trips people up
- The Commercial Activity Tax applies separately to gross receipts above a threshold, in addition to sales tax.
- Other business tax
- Commercial Activity Tax (CAT) — levied on taxable gross receipts sitused to Ohio, payable by the business, separately from and in addition to sales tax. This is a separate filing from sales tax, with its own registration and its own calendar.
Ohio's Commercial Activity Tax (CAT)
a low rate applied to a very broad base, with a substantial annual exclusion that has been raised in recent years — which has taken many smaller businesses out of the filing requirement entirely.
Because it is calculated on revenue rather than on profit, a business here can owe it in a year it lost money. The accounting consequence is specific: CAT is on gross receipts, not profit, so a low-margin business can owe it in a loss-making year. Tracking Ohio-sitused receipts separately through the year is what makes the return a lookup rather than a reconstruction. That is a decision for whoever keeps the practice's accounts to make early rather than discover at filing time. It does not change how a claim is billed.
What this means for a Ohio practice
Clinical services billed to a payer are generally not subject to Ohio sales tax, so for most practices this matters only on the retail side: supplements, cosmetics, optical, or equipment sold rather than billed. Those sales are filed with the Ohio Department of Taxation on the schedule it assigns, and your accountant owns that filing.
None of this is a service we sell, and none of it is advice — it is reference, kept because a practice is still a business with a state footprint and the question comes up. See how Medicaid billing works in Ohio or browse everything for Ohio.
White Glove Medical Billing is a medical billing, coding, and revenue cycle company — not a healthcare provider and not a law firm. All coding is performed by certified coders from your providers' documentation; the clinical record and the certification of medical necessity remain the provider's. Coverage determinations, claim adjudication, payment amounts, and appeal outcomes are decided solely by the applicable payer, plan, or government program. Rules, fee schedules, and timely-filing limits change and vary by payer and by state; collections, reimbursement, turnaround times, and appeal results are not guaranteed and will differ by practice.
Book Online
Share your details and preferred availability.