Ohio
What's New
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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…
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ITEP Work in Action
January 19, 2017Policy Matters Ohio: Flat tax would mean more taxes for most
Nearly three-quarters of Ohioans would pay more in state income taxes under flat-rate tax plans for which a joint legislative commission is developing an implementation plan. At the same…
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ITEP Work in Action
January 6, 2017Policy Matters Ohio: Flat tax would mean more taxes for most
“Nearly three-quarters of Ohioans would pay more in state income taxes under flat-rate tax plans for which a joint legislative commission is developing an implementation plan. At the same time,… -
ITEP Work in Action
September 26, 2016Policy Matters Ohio: Testimony: Tax Cuts, Flat Tax Aren’t the Answer
Overall, the top 1 percent, who made more than $360,000 a year in 2014, received an average annual tax cut of $20,000 from the major tax changes between 2005 and… -
ITEP Work in Action
April 12, 2016Policy Matters Ohio: Wealthy not paying fair share of state and local taxes
“State and local taxes support schools, fix potholes, keep the snow plowed, the justice system running and the water clean. Economic prosperity depends on these public services. The wealthiest families…
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ITEP Work in Action
October 21, 2015Policy Matters Ohio: Kasich-era tax changes reward the wealthy
The top 1 percent of Ohioans on average will see a $17,618 annual reduction in state taxes as a result of major tax changes made during the Kasich administration, while… -
ITEP Work in Action
June 23, 2015Policy Matters Ohio: Ohio Senate Flat Tax Mandate is Unwise and Unwarranted
The Senate budget bill approved Thursday, like the House-approved version, would create a tax policy study commission to review the state’s tax structure. But the Senate would require the study… -
ITEP Work in Action
April 29, 2015Policy Matters Ohio: Problems with Ohio EITC: It’s not refundable, it has a cap, and it’s too low
Gov. Kasich’s Mid-Biennium Review proposal to expand the credit from 5 percent to 15 percent is a step in the right direction, but more must be done to ensure the…
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| 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 (2015) | |
|---|---|
| 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 (2015) | |
|---|---|
| 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 (2015) | |
|---|---|
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| Other Tax & Revenue Features (2015) | |
|---|---|
| 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