Instructions For Form Ust 1 - Universal Sales Tax Return

Rev. 4/07

Current Combined State and Local Tax Rate Table

Please check our Web site each month for current rates as well as future rate change notices. Our Web address is tax.ohio.gov.

Under the Popular Links menu, select Ohio Taxes, then Sales and Use, then Tax Rates and Changes.

County

Code

Rate

County

Code

Rate

Adams .............................................................. 01 ........... 7.00%

Licking .............................................................. 45 ........... 7.00%

Allen .................................................................. 02 ........... 6.50%

Licking (COTA)

See Below ......................... 94 ........... 7.25%

Ashland ............................................................. 03 ........... 6.75%

Logan ................................................................ 46 ........... 7.00%

Ashtabula .......................................................... 04 ........... 6.50%

Lorain ................................................................ 47 ........... 6.25%

Athens ............................................................... 05 ........... 6.75%

Lucas ................................................................ 48 ........... 6.75%

Auglaize ............................................................ 06 ........... 7.00%

Madison ............................................................ 49 ........... 6.75%

Belmont ............................................................ 07 ........... 7.00%

Mahoning .......................................................... 50 ........... 6.50%

Brown ................................................................ 08 ........... 6.75%

Marion ............................................................... 51 ........... 6.50%

Butler ................................................................ 09 ........... 6.50%

Medina .............................................................. 52 ........... 6.00%

Carroll ............................................................... 10 ........... 6.50%

Meigs ................................................................ 53 ........... 6.50%

Champaign ........................................................ 11 ........... 7.00%

Mercer ............................................................... 54 ........... 6.50%

Clark ................................................................. 12 ........... 6.50%

Miami ................................................................ 55 ........... 6.50%

Clermont ........................................................... 13 ........... 6.50%

Monroe .............................................................. 56 ........... 7.00%

Clinton .............................................................. 14 ........... 7.00%

Montgomery ...................................................... 57 ........... 7.00%

Columbiana* .................................................... 15 ........... 7.00%

Morgan .............................................................. 58 ........... 7.00%

Coshocton ........................................................ 16 ........... 7.00%

Morrow .............................................................. 59 ........... 7.00%

Crawford ........................................................... 17 ........... 7.00%

Muskingum ....................................................... 60 ........... 7.00%

Cuyahoga ......................................................... 18 ........... 7.50%

Noble ................................................................ 61 ........... 7.00%

Darke ................................................................ 19 ........... 7.00%

Ottawa ............................................................... 62 ........... 6.50%

Defiance ........................................................... 20 ........... 6.50%

Paulding ........................................................... 63 ........... 7.00%

Delaware .......................................................... 21 ........... 6.75%

Perry .................................................................. 64 ........... 6.50%

Delaware (COTA)

See Below ...................... 96 ........... 7.00%

Pickaway ........................................................... 65 ........... 7.00%

Erie ................................................................... 22 ........... 6.50%

Pike ................................................................... 66 ........... 7.00%

Fairfield ............................................................. 23 ........... 6.25%

Portage ............................................................. 67 ........... 6.75%

Fairfield (COTA)

See Below ...................... 93 ........... 6.50%

Preble ............................................................... 68 ........... 7.00%

Fayette .............................................................. 24 ........... 6.50%

Putnam ............................................................. 69 ........... 6.75%

Franklin ............................................................. 25 ........... 6.75%

Richland ........................................................... 70 ........... 6.75%

Fulton ................................................................ 26 ........... 6.50%

Ross ................................................................. 71 ........... 7.00%

Gallia ................................................................ 27 ........... 6.75%

Sandusky .......................................................... 72 ........... 6.75%

Geauga ............................................................. 28 ........... 6.50%

Scioto ................................................................ 73 ........... 7.00%

Greene .............................................................. 29 ........... 6.50%

Seneca ............................................................. 74 ........... 7.00%

Guernsey .......................................................... 30 ........... 7.00%

Shelby ............................................................... 75 ........... 7.00%

Hamilton ........................................................... 31 ........... 6.50%

Stark .................................................................. 76 ........... 6.00%

Hancock ............................................................ 32 ........... 6.00%

Summit ............................................................. 77 ........... 6.25%

Hardin ............................................................... 33 ........... 7.00%

Trumbull ........................................................... 78 ........... 6.50%

Harrison ............................................................ 34 ........... 7.00%

Tuscarawas ...................................................... 79 ........... 6.50%

Henry* ............................................................... 35 ........... 7.00%

Union ................................................................ 80 ........... 6.50%

Highland ........................................................... 36 ........... 7.00%

Van Wert ............................................................ 81 ........... 7.00%

Hocking ............................................................. 37 ........... 6.75%

Vinton ................................................................ 82 ........... 7.00%

Holmes ............................................................. 38 ........... 6.50%

Warren .............................................................. 83 ........... 6.50%

Huron ................................................................ 39 ........... 7.00%

Washington ...................................................... 84 ........... 7.00%

Jackson ............................................................ 40 ........... 7.00%

Wayne ............................................................... 85 ........... 6.25%

Jefferson ........................................................... 41 ........... 7.00%

Williams ............................................................ 86 ........... 7.00%

Knox .................................................................. 42 ........... 6.50%

Wood ................................................................ 87 ........... 6.50%

Lake .................................................................. 43 ........... 6.25%

Wyandot ............................................................ 88 ........... 7.00%

Lawrence .......................................................... 44 ........... 7.00%

State rate ........................................................... 89 ........... 5.50%

* Rate is effective on April 1, 2007

Delaware (COTA), Code 96, 7.00% – those portions of the cities of Columbus and Westerville located in Delaware County.

Fairfield (COTA), Code 93, 6.50% – those portions of the cities of Columbus and Reynoldsburg located in Fairfield County.

Licking (COTA), Code 94, 7.25% – that portion of the city of Reynoldsburg located in Licking County.

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Instructions For Form Ust 1 - Universal Sales Tax Return - 2007 Page 4

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