In Ohio, sales tax exemption applies to certain types of food, some building materials, and prescription drugs. Many states have special, lowered sales tax rates for staple goods like groceries, clothing, and medicines.
- Goods subject to sales tax in Ohio include physical property, furniture, home appliances, and motor vehicles. Prescription medicine, groceries, and gasoline are tax-exempt.
- Ohio uses a 5.75% state-wide sales tax rate, but cities, counties, or authorities apply an additional .75 to 2.25% sales and use tax.
- Tangible products are generally taxable in Ohio, with exceptions. Services are generally not taxed, from plumbing to freelancing. Digital products like apps are taxed.
Non-Taxable Items in North Dakota
What items are non-taxable in North Dakota? Prescription drugs, food, and fuel are all free from sales tax in North Dakota.
- If both exempt and non-taxable items are being shipped together, the percentage of the shipping charge that relates to the taxable items must be taxed.
- "Drop shipping" is subject to state sales taxes in North Dakota.
Sales Tax in North Dakota
This table shows whether various goods and services in North Dakota are taxable or non-taxable.
- North Dakota has a set sales tax of 5 percent across the state, but cities can add their own tax on top of that up to 3.5 percent.
Taxable Items in North Dakota
In North Dakota, receipts from retail sales of communication services, magazines, cigarettes, tobacco products, admission tickets for recreational activities, hotel accommodations, and tangible personal property rentals are subject to tax.
- The 2020 North Dakota individual tax filing deadline was extended to May 17, 2021.
- For most retail sales in North Dakota, the sales tax rate is 5 percent. Gross receipts taxes apply to items including alcohol, which is taxed at 7 percent.
- Cities and counties may impose special taxes such as lodging taxes, hotel taxes, and motor vehicle rental taxes on behalf of the city or county.