Selling into Ohio via Amazon, eBay, Etsy, Walmart, or your own Shopify? Here’s the 2025 playbook—thresholds, who collects, district rates, sourcing, new 2025 updates, and an action checklist tailored to multi-channel resellers.
1) Quick facts (2025)
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Economic nexus threshold: $100,000 in Ohio gross receipts or 200 separate transactions in the current or prior calendar year. Physical presence triggers collection regardless of thresholds. Ohio Department of Taxation+2Ohio Department of Taxation+2
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Marketplace facilitators: With Ohio nexus must register, collect, and remit seller’s use tax on marketplace-facilitated sales delivered to Ohio. Ohio Department of Taxation
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Rates: State rate 5.75% + local surtaxes (generally 0%–2.25% depending on county). Ohio Department of Taxation+1
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What sales count toward threshold: Ohio applies “gross receipts” but practical counting focuses on retail sales(excludes sales for resale and non-enumerated services). Default+1
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2025 update: Legislature created limited waivers for certain delivery network companies (effective Apr 3, 2025). Most marketplaces remain obligated; check if your app/platform qualifies. Tax News
2) Who collects: marketplace vs. you
| Channel | Who collects Ohio tax? | What you must do |
|---|---|---|
| Marketplace (Amazon/Etsy/eBay/Walmart) | Marketplace facilitator (if it has Ohio nexus) collects state + local on facilitated orders. Ohio Department of Taxation | Keep platform certifications/reports; don’t double-collect. Reconcile payouts vs. tax collected. |
| Direct (Shopify/Woo/Invoices) | You, if you meet economic nexus or have physical presence. Ohio Department of Taxation | Register, charge destination-based state + local rate, file via the Ohio Dept. of Taxation. |
| Mixed | Marketplace on marketplace orders; you on direct orders. | Track thresholds across channels (see §3). |
3) Counting rules for the $100k / 200 test
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Remote seller (no physical presence): Include retail sales delivered to Ohio (tangible goods + enumerated services) in the current or prior year until you hit $100,000 or 200 transactions. Ohio Department of Taxation+1
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Marketplace seller: Marketplace sales still count toward your threshold analysis in Ohio’s gross-receipts framework, but once a marketplace is collecting on those orders, your collection duty applies only to direct sales. (You may still need to register if you meet nexus for direct sales.) Avalara
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Exclude from counting: Sales for resale and non-retail categories noted by statute/guidance. Keep resale certificates on file. Default
4) Registration, filing, and record-keeping
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Register for an Ohio seller’s use tax license when you cross nexus thresholds (or on physical presence). Ohio Department of Taxation
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File & remit on your assigned cadence through the Ohio Department of Taxation. Keep marketplace certificates/reports, exemption certificates, and channel-level sales data for audit support. Ohio updated its exemption certificate package in April 2025—use current forms. Ohio Department of Taxation
5) Rates & sourcing (how to charge the right tax)
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Destination-based sourcing: Charge the combined state + local rate where the customer receives the product. Use Ohio’s sourcing guidance for edge cases (pickup vs. shipment, drop-ship, leases). Ohio Department of Taxation
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Typical combined ranges: ~5.75%–8.0% (state 5.75% plus local add-ons up to ~2.25%). Verify county rates periodically. Ohio Department of Taxation+1
6) 2025 update: delivery network waiver (niche)
Ohio enacted changes allowing qualifying delivery network companies to request a waiver from facilitator duties for certain local-product deliveries (effective Apr 3, 2025). This is narrow and doesn’t alter standard marketplace platforms’ obligations. If your app looks more like a courier or meal-delivery network, consult the new law and Department guidance before changing collection settings. Tax News
7) Case study: Multi-channel home goods reseller
Profile: “Buckeye Home Finds”
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Past 12 months to Ohio: $92,000 via Amazon (marketplace collects) + $18,500 via Shopify (direct) = $110,500, ~320 transactions.
Implications (2025):
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Threshold met (>$100k and >200). Seller must register and collect on direct orders. Ohio Department of Taxation
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Marketplace orders remain collected by Amazon (retain marketplace reports; mark as non-taxable/marketplace-collected on your returns). Ohio Department of Taxation
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Configure Shopify to apply destination rates (county add-ons). Keep current resale/exemption certificates if you buy for resale. Ohio Department of Taxation+1
8) Compliance checklist (copy-paste)
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Calculate current & prior-year Ohio delivered retail sales and transaction count (all channels). Ohio Department of Taxation+1
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If ≥ $100k or 200 transactions, register for Ohio seller’s use tax license. Ohio Department of Taxation
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Confirm marketplaces are collecting; store certifications/reports. Ohio Department of Taxation
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Turn on destination-based rates for direct channels; validate county add-ons. Ohio Department of Taxation+1
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Use Ohio’s updated exemption certificates (Apr 2025) for resale/other exemptions. Ohio Department of Taxation
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If you’re a delivery-network-style platform, review the 2025 waiver provisions. Tax News
FAQs
Does Ohio still use the 200-transaction test?
Yes. Ohio applies $100,000 OR 200 transactions in the current or previous year (for remote sellers without physical presence). Ohio Department of Taxation+1
Are marketplace facilitators always responsible on marketplace orders?
If a facilitator has Ohio nexus, it must register and collect on facilitated sales delivered to Ohio (subject to narrow delivery-network waivers). Ohio Department of Taxation+1
Which sales count toward the threshold?
Focus on retail sales delivered to Ohio (tangible goods and enumerated services). Exclude sales for resale. Keep documentation. Default
What rate do I charge?
Ohio is destination-based for these purposes—charge 5.75% + the local county add-on at the delivery address.
