Does Ohio tax digital downloads (eBooks, music, etc.)?

Ohio has specific rules for "specified digital products". Some states treat all digital goods as taxable; others exempt specific categories. Check the current Ohio DOR guidance for your product type.

Are online courses taxable in Ohio?

Live-instruction courses are usually non-taxable services. Pre-recorded or on-demand courses are often taxable as specified digital products. Check Ohio's specific definitions.

Do I apply Ohio's general rate to digital products?

Yes — if the product is taxable, the 5.75% state rate plus applicable local rates apply at the buyer's address.

Ohio Sales Tax for Digital Products Sellers — 2026 Guide

Updated 2026-04-27

If your Digital Products business sells $100,000 or 200 transactions into Ohio in a calendar year, you have economic nexus and must register, collect, and remit Ohio sales tax.

Sales tax on digital products in Ohio

“Digital products” covers eBooks, audiobooks, video downloads, online courses, streaming subscriptions, digital artwork, stock photos, music, and similar non-physical delivered goods. Whether Ohio taxes them depends on how the state classifies the product — “specified digital products”, “electronic transfer of canned software”, or a service. Rules vary more than for physical goods.

If taxable in Ohio, the product is subject to 5.75% state rate plus any applicable local rate based on the buyer's address.

Key distinctions

Specified digital products. Many states (adopting Streamlined Sales Tax definitions) tax SDPs — digital audio/video/books.
Online courses and education. Most states treat live-instruction courses as non-taxable services but treat pre-recorded course access as taxable digital products. Watch for this split if you sell both.
Subscriptions. Bundled subscription boxes with mixed digital + physical content are often taxed as a single taxable bundle — you can't allocate across taxable and non-taxable components unless the invoice separately states them.
B2B vs B2C. Some states exempt B2B digital products when bought for resale or when the buyer has a direct-pay permit. Keep certificates on file.

Common digital-product mistakes in Ohio

Treating all digital products the same across states — eBook tax treatment differs from SaaS, which differs from streaming.
Bundling digital + physical goods without a line-item breakdown. Most states tax the full bundle at the physical rate if not itemized.
Applying origin-based sourcing (your state's rate) when most states source digital products to the buyer's billing or shipping address.

Ohio nexus note

Economic nexus applies to remote sellers with more than $100,000 in gross receipts OR 200 or more separate transactions delivered into Ohio in the current or preceding calendar year.

What to do next

Read the full Ohio overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

Does Ohio tax digital downloads (eBooks, music, etc.)?: Ohio has specific rules for "specified digital products". Some states treat all digital goods as taxable; others exempt specific categories. Check the current Ohio DOR guidance for your product type.
Are online courses taxable in Ohio?: Live-instruction courses are usually non-taxable services. Pre-recorded or on-demand courses are often taxable as specified digital products. Check Ohio's specific definitions.
Do I apply Ohio's general rate to digital products?: Yes — if the product is taxable, the 5.75% state rate plus applicable local rates apply at the buyer's address.