Ohio Reports & Information

NEWS & MEDIA

The Latest News from CTJ's Tax Justice Blog

• State News Quick Hits: Ohio and Minnesota On Opposite Income Tax Tracks, and More - 04/2013
• State News Quick Hits: Kansas Named Worst in the Nation for Taxes, and More - 04/2013
• State News Quick Hits: Promoting Tax Justice in the States on April 15 - 04/2013



ITEP in the News

• The Plain Dealer: Kasich's income-tax plan would save taxpayers more than House proposal - 04/2013
• The Plain Dealer: Firetrucks, productive workers and strong communities - 04/2013
• The Plain Dealer: Ohio lawmakers to introduce revamped version of Kasich's budget proposal - 04/2013
• Toledo Blade: A fairer tax system - 03/2013
• Toledo Blade: Taxing services - 03/2013



ITEP Numbers and Reports

• Policy Matters Ohio: Income-tax cut would favor affluent Ohioans- Middle-income residents on average would get $51 a year - 04/2013
• Policy Matters Ohio: Sales-tax credit would help low-income Ohioans - 04/2013
• Policy Matters Ohio: Small Investment, Big Difference - 03/2013
• Policy Matters Ohio: Kasich tax proposal would further tilt tax system in favor of Ohio's affluent - 02/2013
• Who Pays? (Fourth Edition) - 01/2013






RESOURCES




State Tax & Revenue Information

• Ohio Office of Budget and Management
• Ohio Department of Taxation - Researchers Page
• Ohio Department of Taxation - Tax Statistics



Tax Expenditure Reports

• FY 2010 and 2011: State of Ohio Executive Budget
• FY 2012 and 2013: State of Ohio Executive Budget



State Statutes & Legislation

• Ohio Laws and Rules
• Ohio Legislature



State Tax Forms

• Ohio Tax Forms





ORGANIZATIONS



• Policy Matters Ohio
• Center for Community Solutions

Ohio
By the Numbers

Below is a snapshot of key features of Ohio's tax system. (Scroll Down) State & Local Revenue (FY10) General Revenue, Own-Source (GROS): $64.8 billion General Revenue as a Share of Income: 15.8% Tax Revenue: $43.4 billion Tax Revenue as Share of income: 10.6% Personal Income Tax (Share of Tax Revenue): 27.7% (8 out of 51) Corporate Income Tax (Share of Tax Revenue): 0.6 % ( 47 out of 51) Sales & Excise Tax (Share of Tax Revenue): 32.5 % ( 29 out of 51) Property Tax (Share of Tax Revenue): 30.0 % ( 36 out of 51) Other Taxes (Share of Tax Revenue): 6.9 % (17 out of 51) Personal Income Tax Features (2012) Range of Tax Rates: 0.587% - 5.925% Standard Deduction: None Personal Exemption: $1,650 (2011) Dependent Exemption: $1,650 (2011) Earned Income Tax Credit (EITC): None Corporate Income Tax Features (2012) Range of Tax Rates: N/A Income Level at Which Top Rate Applies: N/A Combined Reporting: N/A Apportionment Factor (Payroll): 20% Apportionment Factor (Property): 20% Apportionment Factor (Sales): 60% Apportionment Note: Levies a gross receipts tax called the Commerical Activity Tax Sales Tax Features (2012) State Sales Tax Rate: 5.50% Average Local Sales Tax Rate: 1.35% Average Combined State & Local Sales Tax Rate: 6.85% State Sales Tax Treatment of Groceries: Exempt Local Sales Tax Treatment of Groceries: Exempt Number of Services Taxed: 68 out of 168 surveyed Streamlined Sales Tax Membership: Associate Vendor Compensation available without ceiling Property Tax Features (2012) Homestead exemption reduces residential property taxes by 12.5%. Does not provide a meaningful circuit breaker for non-elderly taxpayers. Other Tax & Revenue Features (2012) Gasoline Tax Rate (per gallon): $0.28 Diesel Tax Rate (per gallon): $0.28 Cigarette Tax Rate (per pack): $1.25 Estate or Inheritance Tax: Yes, but eliminated on January 1, 2013 Net Lottery Sales Per Capita: $203 Tax Policy Oversight Tax Expenditure Report: Yes Tax Incidence Analysis Capability: Personal income tax only Last Updated October 4, 2012 Sources & Glossary