Card show sales tax in Ohio
Trading cards are taxable at Ohio card shows. The state rate is 5.75%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $143.75 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Partly unverified: confirm with the state before you rely on this. The only Ohio document read directly is the c.2005 'Vendors: Sales Tax Laws in Ohio' brochure, which still lists a $25 fee. It is the source for the 23rd-of-month due date, promoter record-keeping and the casual-sale rule. The $50 fee (2025 news release), the OH|TAX eServices application and semi-annual filing for transient vendors come from search excerpts of current tax.ohio.gov pages, because the FAQ URL returned 404 when fetched directly.
Ohio rules for card-show vendors
- Rate
- The state rate is 5.75%. County and transit permissive taxes can add up to 3%, with combined rates capped at 8.75%. County rates change quarterly. Use the rate for the county where the sale takes place, via the ODT Finder.
- What you need
- Transient Vendor's License (Form ST-1T), issued by the Ohio Department of Taxation. It is for selling from temporary locations such as shows and flea markets, and it is valid statewide.
- Cost
- $50 for new applications since April 9, 2025 (up from $25 under HB 366). There is no renewal fee.
- How to get it
- Apply through OH|TAX eServices, where the license is issued immediately. Mailed applications can take up to 6 weeks. Display the license prominently at every place of business, including the booth.
- The organizer
- Promoters, organizers or owners of trade shows, fairs, flea markets and similar events must keep vendors' names, addresses, license numbers and types of goods sold for at least 4 years and make them available to ODT.
- Filing and paying
- Transient vendors generally file semi-annually, though monthly filing applies in some cases. Returns are due on the 23rd of the month after the period, even with no sales.
- Occasional sellers
- Casual sales are exempt: an item the seller previously bought for personal use. A person who buys goods and resells them is making retail sales and needs a license, so a card-show dealer does not qualify.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Ohio?
Transient Vendor's License (Form ST-1T), issued by the Ohio Department of Taxation. Apply through OH|TAX eServices, where the license is issued immediately.
What sales tax rate applies at a Ohio card show?
The statewide rate is 5.75%. County and transit permissive taxes can add up to 3%, with combined rates capped at 8.75%. Use the combined rate for the venue's address.
Are trading cards taxable in Ohio?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Ohio show?
Transient vendors generally file semi-annually, though monthly filing applies in some cases. Returns are due on the 23rd of the month after the period, even with no sales.
Sources
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