New York vs Ohio Sales Tax: 8.54% vs 7.29%, Nexus 2026
Reviewed by Nexus by State research team using official state tax sources. Last reviewed .
Compare New York and Ohio sales tax rates: New York shows a 8.54% combined state and average local rate with a $500,000 economic nexus threshold, while Ohio shows 7.29% with a $100,000 threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.
| Metric | New York | Ohio |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | 100 | 200 |
| State rate | 4.00% | 5.75% |
| Avg. local rate | 4.54% | 1.54% |
| Combined state + local | 8.54% | 7.29% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-06-24 | 2019-08-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in Ohio because of its $100,000 threshold. If you cross that first, you register there first.
On rate: Ohio is friendlier for customers with a combined state + local rate of 7.29% vs 8.54%.
Both states have transaction-count triggers (New York: 100, Ohio: 200).
New York — nexus note
New York sales tax nexus and economic nexus threshold: a business with no New York physical presence is presumed to be a vendor when, in the immediately preceding four sales tax quarters, its gross receipts from tangible personal property delivered into New York exceed $500,000 AND it made more than 100 such sales into New York. Unlike most states, New York uses AND logic -- both thresholds must be met. Gross receipts include taxable and exempt tangible-personal-property sales without expense deductions, and sales transactions include invoices, sales slips, contracts, or other sale memoranda, including sales for resale. New York says marketplace sales should be included in the threshold calculation; after crossing, a remote seller files for registration within 30 days and begins collection 20 days later. Marketplace providers collect New York State and local sales tax on facilitated taxable tangible-personal-property sales delivered to New York, and marketplace sellers remain responsible for non-facilitated sales and taxable transactions outside the marketplace-provider rule. New York Tax Department source data last retrieved 2026-06-08.
Ohio — nexus note
Ohio sales tax nexus and economic nexus threshold: effective August 1, 2019, out-of-state sellers have substantial nexus when Ohio gross receipts exceed $100,000 or the seller has at least 200 Ohio transactions in the current or previous calendar year. Ohio marketplace-facilitator rules use the same $100,000-or-200-transaction test, counting the facilitator's own Ohio sales plus sales facilitated for marketplace sellers. Marketplace sellers with Ohio sales through facilitators plus direct channels may need a seller's use tax account once combined Ohio sales exceed the threshold, but collect only on taxable direct sales that are not collected by a facilitator. Ohio Department of Taxation source data last retrieved 2026-06-03.
What to do next
Use the nexus calculator to check exactly which of New York and Ohio you've already triggered. Then read each state's full guide:
Frequently asked questions
- Which state has the lower sales tax nexus threshold, New York or Ohio?
- Ohio has the lower economic nexus threshold at $100,000, versus $500,000 in New York. A seller's Ohio sales would reach the published Ohio threshold first. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.
- Do both New York and Ohio have marketplace facilitator laws?
- Yes. Both New York and Ohio have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-08.
- Which has the lower sales tax rate, New York or Ohio?
- Ohio has the lower combined state and local sales tax rate at 7.29%, compared with 8.54% in New York. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.
- Do I need to register for sales tax in both New York and Ohio?
- It depends on where you cross each state's economic nexus threshold (or have physical presence there). New York's published threshold is $500,000 or 100 transactions, and Ohio's is $100,000 or 200 transactions. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-08.
- When did economic nexus take effect in New York and Ohio?
- New York's economic nexus rule took effect on 2019-06-24, and Ohio's took effect on 2019-08-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.
More sales tax comparisons
Selling into more than two states? Compare New York and Ohio against other major markets for nexus thresholds, rates, and marketplace facilitator rules.
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Sources
date_retrieved: New York 2026-06-08 · Ohio 2026-06-03
- New York: https://www.tax.ny.gov/
- New York: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm
- New York: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/marketplace.htm
- New York: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- New York: https://taxfoundation.org/data/all/state/sales-tax-rates/
- Ohio: https://tax.ohio.gov/
- Ohio: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/ohiotaxalert/archivedalerts/substantialnexusandmarketplacefacilitatorchanges07232019.pdf
- Ohio: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- Ohio: https://taxfoundation.org/data/all/state/sales-tax-rates/