Ohio Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 23rd day of the month.
• Other: Semiannually (due by January 31 and July 31) or less frequently, with Commissioner's prior approval.
• Administration:
  Department of Taxation
  Sales and Use Tax Division
  30 E. Broad St., 20th Floor
  Columbus, OH 43215
  Phone: 614-466-7351