Ohio Amazon Sales Tax
Ohio enforces marketplace facilitator law since September 2019. Amazon collects all Ohio sales tax. Major FBA fulfillment center state.
Overview
Ohio's marketplace facilitator law took effect September 1, 2019. The state base sales tax rate is 5.75%, with counties and transit authorities adding local taxes that bring the combined rate to roughly 6.5% to 8% depending on the county. Amazon collects and remits Ohio sales tax on every order shipped to an Ohio address.
Ohio is one of Amazon's largest fulfillment hubs, with a heavy concentration of fulfillment centers around Columbus (Etna, Obetz, West Jefferson, Lockbourne) plus facilities near Cleveland, Akron, and Toledo. Sellers storing inventory in these centers historically established physical nexus, but the marketplace facilitator law moves collection responsibility for marketplace sales onto Amazon.
For an Amazon-only (FBA) seller, Ohio sales tax is collected and remitted automatically by Amazon, with no separate registration required for marketplace-facilitated sales. Sellers with other sales channels or independent in-state nexus should consult a tax professional. This is educational information, not legal advice.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales — Amazon collects and remits. Direct or non-Amazon sellers exceeding $100,000 in gross sales or 200 separate transactions into Ohio in the current or prior calendar year must register and remit.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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