Ohio sales tax on invoices (2026 guide)

Ohio's state sales and use tax rate is 5.75%. Counties and regional transit authorities add their own taxes on top, and together the combined rate cannot exceed 8.75%.

Ohio also taxes a specific list of services — including some that surprise small business owners, like lawn care and janitorial work. Here's how to invoice correctly in Ohio.

Ohio sales tax rates

Part of the rate	Rate
State sales and use tax	5.75%
County and transit taxes	vary by county
Maximum combined rate	8.75%

The Department of Taxation publishes rate tables by county every quarter. For taxable services, the tax is generally charged at the rate in effect in the county where the service is performed.

Which services are taxable in Ohio?

Ohio law (Revised Code section 5739.01) defines a list of taxable services. For small businesses the most common ones are:

• Landscaping and lawn care — taxable when the provider earns $5,000 or more a year from these services.
• Building maintenance and janitorial services — cleaning the inside or outside of a building — also taxable once the provider earns $5,000 or more a year from them.
• Private investigation and security services.
• Exterminating services — including inspecting for and preventing vermin infestations.
• Employment services — supplying personnel who work under another business's supervision while being paid by the supplier.
• Personal care services such as facials, massages, tattoos, piercings, manicures, pedicures, tanning and cosmetic application.

Professional services that aren't on the list — consulting, design, writing, legal and accounting work — aren't subject to Ohio sales tax.

Getting an Ohio vendor's license

Ohio law requires any person or business making taxable sales or providing taxable services to obtain a vendor's license first. You can get one immediately through OH|TAX eServices, or apply through your county auditor. (The application fee rose to $50 in April 2025.)

With your license you collect the combined rate, file returns on the schedule the Department assigns, and remit the tax.

What an Ohio invoice should show

• your business name, address and vendor's license details,
• the customer's name and address,
• a unique invoice number and invoice date,
• each item or service with its price,
• sales tax as a separate line, with the combined rate, and
• the total due.

If you provide both taxable and non-taxable services — say, janitorial work and consulting — put them on separate lines and tick Tax only on the taxable ones.

Exemption certificates in Ohio

Customers who are exempt, or who buy for resale, give you an exemption certificate:

• STEC B, Blanket Exemption Certificate — a continuing claim for exemption on purchases from the same vendor, with a stated reason.
• STEC U, Unit Exemption Certificate — for a single purchase.

Keep certificates on file and show the exemption on the invoice. See how to invoice a tax-exempt customer.

A worked example

Suppose you run a janitorial company that earns well over $5,000 a year from cleaning, and you clean an office in a county where the combined rate is 7.25% (a hypothetical rate for this example). For a $2,000 monthly contract, the tax is $2,000 × 7.25% = $145.00, and the invoice total is $2,145.00.

If you also billed $400 for a one-off consulting session on the same invoice, that line wouldn't be taxed — the tax would stay at $145.00.

Selling to customers in other states

If you ship goods or deliver taxable services to customers in another state, that state's rules may apply instead of Ohio's. Since the Supreme Court's 2018 decision in South Dakota v. Wayfair, states can require out-of-state sellers to register and collect their sales tax once sales into the state pass a threshold the state sets. If you sell across state lines regularly, check the thresholds and registration rules of each state you sell into — and use that state's rate on those invoices.

Common mistakes on Ohio invoices

• Missing that a service is taxable — lawn care, janitorial, security and employment services all are.
• Ignoring the $5,000 thresholds for landscaping and janitorial services, in either direction.
• Using the wrong county's rate — for services, it's generally the county where the service is performed.
• Starting sales before getting a vendor's license.
• Not keeping STEC B or STEC U certificates for exempt sales.

Quick checklist for Ohio invoices

• ✅ Vendor's license before your first taxable sale
• ✅ Checked the taxable service list (and the $5,000 thresholds)
• ✅ County rate where the service is performed (8.75% maximum)
• ✅ Sales tax shown as a separate line
• ✅ STEC B or STEC U certificates on file for exempt sales