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Ohio Use Tax Calculator

Bought something online or out of state and no Ohio sales tax was charged? Estimate the use tax you owe before the state sends a letter.

WORKFLOW

How it works

Follow the exact steps to get your result instantly and privately.

Purchase Details

AMOUNT

Subtotal (Pre-tax)

$1,250|

Just the sticker price. No commas needed.

STEP 1

1. Enter the untaxed purchase amount

Add up what you spent on taxable items where absolutely zero Ohio sales tax was collected.

How Ohio Use Tax Works

Use tax is the less-famous companion to sales tax. When a seller doesn't charge Ohio sales tax on a taxable item—extremely common with out-of-state or online purchases—you owe use tax directly to the state at the exact same combined rate you'd pay at home. Ohio legally credits any sales tax you already paid to another state, so you only ever owe the difference, and it never drops below zero.

Use Tax Due = (Purchase × Your County Rate) − Tax Already Paid

Example: Let's look at the numbers. A $500 untaxed purchase used in Franklin County (8.00%) owes $40 in use tax. If you paid $20 of sales tax to another state at the register, Ohio credits it and you only owe the remaining $20.

Worked Examples

$500 untaxed, Franklin (8.00%), $0 paid$500 × 0.08 − $0$40.00 use tax due

$500 untaxed, Franklin (8.00%), $20 paid$500 × 0.08 − $20$20.00 use tax due

$1,200 untaxed, Butler (6.50%), $0 paid$1,200 × 0.065 − $0$78.00 use tax due

$300 untaxed, Cuyahoga (8.00%), $30 paid$300 × 0.08 − $30$0.00 use tax due

Use tax on common untaxed purchase amounts at sample county rates.

Purchase	6.50% (Butler)	7.00% (Delaware)	8.00% (Franklin)
$100	$6.50	$7.00	$8.00
$250	$16.25	$17.50	$20.00
$500	$32.50	$35.00	$40.00
$1,000	$65.00	$70.00	$80.00
$2,500	$162.50	$175.00	$200.00

Use tax on common untaxed purchase amounts at sample county rates.

Quick facts

Use tax and sales tax share the exact same combined rate—it's what you would have paid if you bought it locally.
You owe use tax on taxable items when no seller collected Ohio tax. This is most common on out-of-state or online buys.
If the retailer already charged Ohio sales tax at checkout, you owe absolutely no additional use tax.
Ohio legally credits sales tax paid to another state, meaning you only ever owe the difference.
Individuals can easily report consumer use tax on their standard Ohio IT 1040 income-tax return.
Use-tax audits fall mostly on businesses, not casual shoppers. The state ruthlessly reviews company purchase records for untaxed out-of-state buys.

Ohio CPA & Small Business Advisor

Sales & Use Tax Specialist

CPA
Small Business Advisor
ODT audit survivor

Written by a seasoned Ohio CPA and small-business advisor who has survived more than a few Ohio Department of Taxation audits. These tools and guides distill that hands-on experience so shoppers, sellers, and businesses stay out of trouble and keep more of their own money.

Reviewed by Ohio CPA & Small Business Advisor · Last reviewed August 25, 2026

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Frequently asked questions

Use tax is owed on taxable goods you use in Ohio when no Ohio sales tax was charged—typically out-of-state or online purchases. It is charged at the exact same combined rate as your local sales tax.

If an Ohio seller charged Ohio sales tax, you owe nothing more. If you paid another state's sales tax, Ohio credits it and you owe only the difference (if Ohio's rate is higher).

It is the exact same combined state-and-county rate you'd pay on a local purchase—between 6.50% and 8.00% depending on the county where you live and use the item.

Individuals can report and pay consumer use tax directly on their Ohio IT 1040 income-tax return, or through the Ohio Department of Taxation's online use-tax filing portal.

Yes. When you title an out-of-state vehicle in Ohio, you pay use tax at your county's rate right at the clerk's office, with credit for sales tax legally paid to the other state.

In practice, businesses get hit far more than individuals. The state reviews company purchase records, and untaxed out-of-state buys (equipment, furniture, IT hardware) are a massive target. A single overlooked invoice for servers can turn into a brutal five-figure assessment.