Ohio Sales Tax for Contractors (2026): Who Pays on a Home Remodel
Whether an Ohio contractor charges sales tax on a home remodel, who pays on materials, and three jobs worked at 5.75%.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in Ohio
Materials only
You pay tax when you buy materials and charge none. Carpet and some items are retail sales.
5.75%
5.75% plus county
Itemizing or time and materials
No change found.
None for homeowners
Source: Ohio Adm. Code 5703-9-14 (Ohio rule, eff. Oct 1, 2026)
“shall pay sales or use tax on their purchase price”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 | $287.50 |
| Kitchen $40,000 job, $15,000 materials | $0 | $862.50 |
| Addition $90,000 job, $35,000 materials | $0 | $2,012.50 |
On the kitchen: The customer pays no sales tax. You pay $862.50 on $15,000 of materials at 5.75%, and build it into the price.
Also check
- Carpet and some installed items are retail sales; charge tax on them.
Ohio sales tax questions
Do contractors charge sales tax in Ohio?
Not on a home remodel. The contractor pays tax on materials when buying them and charges the homeowner none.
Is labor taxable in Ohio?
Not on most remodel work. Carpet sold and installed is a retail sale, so charge tax on the whole carpet job.
What rate do contractors pay on materials in Ohio?
5.75% plus any county tax. You pay it when you buy, like any buyer.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.