Ohio
By the Numbers

Ohio Below is a snapshot of key features of Ohio's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $64.8 billion
  • General Revenue as a Share of Income: 15.8%
  • Tax Revenue: $43.4 billion
  • Tax Revenue as Share of income: 10.6%
  • Personal Income Tax (Share of Tax Revenue): 27.7% (8 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 0.6 % ( 47 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 32.5 % ( 29 out of 51)
  • Property Tax (Share of Tax Revenue): 30.0 % ( 36 out of 51)
  • Other Taxes (Share of Tax Revenue): 6.9 % (17 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: 0.587% - 5.925%
  • Standard Deduction: None
  • Personal Exemption: $1,650 (2011)
  • Dependent Exemption: $1,650 (2011)
  • Earned Income Tax Credit (EITC): None
Corporate Income Tax Features (2012)
  • Range of Tax Rates: N/A
  • Income Level at Which Top Rate Applies: N/A
  • Combined Reporting: N/A
  • Apportionment Factor (Payroll): 20%
  • Apportionment Factor (Property): 20%
  • Apportionment Factor (Sales): 60%
  • Apportionment Note: Levies a gross receipts tax called the Commerical Activity Tax
Sales Tax Features (2012)
  • State Sales Tax Rate: 5.50%
  • Average Local Sales Tax Rate: 1.30%
  • Average Combined State & Local Sales Tax Rate: 6.80%
  • State Sales Tax Treatment of Groceries: Exempt
  • Local Sales Tax Treatment of Groceries: Exempt
  • Number of Services Taxed: 68 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: Associate
  • Vendor Compensation available without ceiling
  • Sales tax applies to some digital goods and services
Property Tax Features (2012)
  • Homestead exemption reduces residential property taxes by 12.5%.
  • Does not provide a meaningful circuit breaker for non-elderly taxpayers.
Other Tax & Revenue Features (2012)
  • Gasoline Tax Rate (per gallon): $0.28
  • Diesel Tax Rate (per gallon): $0.28
  • Cigarette Tax Rate (per pack): $1.25
  • Estate or Inheritance Tax: No
  • Net Lottery Sales Per Capita: $203 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes
  • Tax Incidence Analysis Capability: Personal income tax only

Last Updated October 4, 2012

Sources & Glossary