Ohio Contractor Sales Tax 2026

Ohio sales tax rate for contractors

• Combined rate: 5.75% + local (~7.2% combined avg)
• Construction labor taxable: NO - real property labor is exempt
• Tax authority: Ohio Department of Taxation

How Ohio treats contractor labor

Real property labor exempt. County permissive sales tax adds 0.25-1.5%.

Ohio-specific rules

No statewide GC license - only HVAC, plumbing, electrical, hydronics, refrigeration. Manufacturing and pollution control equipment have separate exemptions.

Ohio mechanics lien rights

Beyond sales tax, Ohio contractor billing must respect the mechanics lien deadline of 60 days from completion (residential); 75 days (commercial). Preliminary notice: Notice of Commencement filed by owner; subs must file Notice of Furnishing within 21 days.

Ohio contractor licensing

Ohio Construction Industry Licensing Board (HVAC, plumbing, electrical, hydronics, refrigeration only - no GC). Board: https://com.ohio.gov/divisions-and-programs/industrial-compliance.

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Ohio contractor resources by trade

• Ohio HVAC Cost
• Ohio Plumbing Cost
• Ohio Electrical Cost
• Ohio Roofing Cost
• Ohio Painting Cost
• Ohio Concrete Cost