Ohio State Law

Ohio businesses making taxable sales must obtain a vendor license from the Department of Taxation before their first taxable transaction. Businesses with employees must register for withholding. Sole proprietors using…

Source: OH Department of Taxation

Ohio employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: OH Department of Job and Family Services

Ohio imposes a state sales tax of 5.75% on retail sales of tangible personal property and certain services, with county taxes bringing combined rates to between 6.5% and 8%. Groceries…

Source: OH Department of Taxation

Ohio minimum wage is $10.45 per hour for employers with annual gross receipts over $385,000, adjusted annually by the Consumer Price Index. Smaller employers and tipped employees are subject to…

Source: OH Department of Commerce

Ohio is a monopolistic workers compensation state, meaning most employers must purchase coverage exclusively through the state Bureau of Workers Compensation (BWC). Private insurers are not permitted to write workers…

Source: OH Bureau of Workers Compensation

Ohio professional licensing is administered through multiple boards and the Division of Industrial Compliance, covering engineers, architects, real estate agents, healthcare providers, accountants, and contractors. The Ohio.gov professional licensing portal…

Source: OH Department of Commerce

Ohio requires electrical, HVAC, hydronics, and refrigeration contractors to be licensed by the Division of Industrial Compliance. General contractors and plumbers are licensed at the local level. Contractors performing residential…

Source: OH Division of Industrial Compliance

JobsOhio administers the Growth Fund, providing loans and grants to Ohio businesses creating or retaining jobs. Funding may be used for equipment, real estate, and working capital. Awards are performance-based…

Source: JobsOhio

Ohio has administered small business relief grants through the Development Services Agency to support businesses impacted by economic disruption. Grants target small businesses with fewer than 25 employees with priority…

Source: OH Development Services Agency

Home-based businesses in Ohio are regulated by local city and township zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: OH Development Services Agency

Ohio LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $99 fee. All LLCs must designate a registered agent with an Ohio address.…

Source: OH Secretary of State

Ohio corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $99 fee. Corporations must designate a registered agent in Ohio and file an…

Source: OH Secretary of State

Ohio corporations must file an Annual Report with the Secretary of State by the anniversary date of incorporation. The filing fee is $25. Ohio LLCs are not required to file…

Source: OH Secretary of State

Ohio imposes a Commercial Activity Tax (CAT) on the gross receipts of businesses with Ohio taxable gross receipts exceeding $150,000 per year. The annual minimum tax ranges from $150 to…

Source: OH Department of Taxation