We're tracking 11 live indirect tax roles in Ohio.
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Ohio Sales & Use Tax encompasses the compliance, advisory, and reporting functions related to the state's sales tax on tangible personal property and select services, and use tax on purchases made outside Ohio but consumed within the state. Professionals in this area ensure businesses accurately collect, remit, and report these taxes to the Ohio Department of Taxation.
Ohio imposes a state sales tax rate of 5.75%, with additional local sales taxes (county and transit authority) that can bring the combined rate up to 8.00% depending on the location of the transaction. Businesses are typically required to file sales tax returns monthly, quarterly, or semi-annually. The Commercial Activity Tax (CAT) is an annual privilege tax imposed on businesses for the privilege of doing business in Ohio, applying to gross receipts exceeding $150,000 annually, with a $1 million bright-line exclusion.