Ohio
What's New
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ITEP Work in Action
June 25, 2018Policy Matters Ohio: Overhaul: A plan to rebalance Ohio’s income tax
Policy Matters proposes the following changes to the state income tax […] This would generate almost $2.6 billion a year, including the cost of expanding the EITC, according to analysis…
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ITEP Work in Action
December 21, 2017Policy Matters Ohio: Crackdown on Dreamers could cost Ohio millions
If DACA recipients stay in Ohio after losing work authorization they could earn lower wages and become less likely to file income tax returns. Without the Dream Act, Ohio can…
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blog
July 11, 2017State Rundown 7/11: Some Legislatures Get Long Holiday Weekends, Others Work Overtime
Illinois and New Jersey made national news earlier this month after resolving their contentious budget stalemates. But they weren’t the only states working through (and in some cases after) the…
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blog
June 7, 2017State Rundown 6/7: Kansas Success Story and Other State News
This week, we celebrate a victory in Kansas where lawmakers rolled back Brownback's tax cuts for the richest taxpayers. Governors in West Virginia and Alaska promote compromise tax plans. Texas… -
ITEP Work in Action
March 22, 2017Policy Matters Ohio: Testimony to the Senate Ways & Means Committee on Senate Bill 35
The federal earned income tax credit (EITC) was designed to keep people working, lift families out of poverty, boost their income to help weather financial emergencies, and help offset payroll… -
ITEP Work in Action
March 21, 2017Policy Matters Ohio: Testimony to the House Ways & Means Committee on House Bill 49
Governor Kasich’s tax proposal would further reinforce the shift in Ohio’s state and local tax system in favor of affluent residents and against those with lower or middle incomes. Under…
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ITEP Work in Action
February 14, 2017Policy Matters Ohio: Kasich plan continues tax shift
Governor John Kasich’s new tax proposal would further reinforce the shift in Ohio’s state and local tax system in favor of affluent residents and against those with lower or middle… -
ITEP Work in Action
February 10, 2017Policy Matters Ohio: Ohio Nees a Strong Income Tax
Ohio’s income tax is the only major tax that is based on ability to pay. This principle was embraced by the founders of our democracy, such as Thomas Jefferson, as… -
ITEP Work in Action
February 7, 2017Policy Matters Ohio: Kasich Budget Shifts Taxes Again
New analysis for Policy Matters Ohio by the Institute on Taxation & Economic Policy, a national nonprofit research institute with a sophisticated model of the state and local tax system,…
By the Numbers
| Personal Income Tax Features | |
|---|---|
| Range of Tax Rates | 0.528% - 5.333% |
| Standard Deduction |
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| Personal Exemption | $1,700 (2014) |
| Dependent Exemption | $1,700 (2014) |
| Earned Income Tax Credit (EITC) | 10% Nonrefundable capped |
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| Corporate Income Tax Features | |
|---|---|
| Range of Tax Rates | N/A |
| Income Level at Which Top Rate Applies | N/A |
| Combined Reporting | N/A |
| Apportionment Factor (Payroll) | N/A |
| Apportionment Factor (Property) | N/A |
| Apportionment Factor (Sales) | 20% |
| Sales Tax Features | |
|---|---|
| State Sales Tax Rate | 5.75% |
| Average Local Sales Tax Rate | 1.35% |
| Average Combined State & Local Sales Tax Rate | 7.10% |
| 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 | Full |
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| Property Tax Features | |
|---|---|
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| Other Tax & Revenue Features | |
|---|---|
| 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 January 13, 2015
RESOURCES
State Tax & Revenue Information
- Ohio Office of Budget and Management
- Ohio Department of Taxation - Researchers Page
- Ohio Department of Taxation - Tax Statistics
Tax Expenditure Reports
State Statutes & Legislation
State Tax Forms
State Legislative Summaries
- None