General Sales Tax: 5.5% (food, newspapers, magazine subscriptions and telephone service exempt) Counties can levy additional sales tax up to 2%.Pharmaceutical Tax Rates: Tax Exempt
Automotive:
Gasoline Tax: $.28 per gallon plus any county taxes
Diesel Fuel Tax: $.29 per gallon plus any county taxes
New Tire Fee: $1.00 per tire
Tobacco Tax:
Cigarettes: $1.25 per pack of 20 cigarettes; $1.56 per pack of 25 cigarettes
Other Tobacco: 17% of wholesale price
Liquor Tax:
Beer: $.18 per gallon
Wine with greater than ½% but less than 14% alcohol: $.32 per gallon
Wine with greater than 14% but less than 21% alcohol: $1.00 per gallon
Vermouth less than 21% alcohol: $1.10 per gallon
Mixed Beverages with less than 21% alcohol: $1.20 per gallon
Apple Cider with greater than ½% but less than 6% alcohol: $.24 per gallon
Naturally Sparkling with less than 21% alcohol: $1.50 per gallon
Artificially Carbonated: $1.50 per gallon
Hard Liquor: $3.38 per gallon
Personal Income Tax:
State Income Tax: Low end - .712%; High end – 7.185%, based on a nine-tiered, graduated rate schedule. State income taxes are scheduled to be dropped by 4.2% each year until 2009.
Retirement Income Tax: Social Security is exempt. Senior citizens can claim credits on other retirement income.
Municipal Income Tax:
Without voter approval: Maximum 1%
Current Rates around the state: Vary from the lowest being .25% to the highest being 2.85% (Over half are at 1%)
Property Tax:
All property is subject to tax by the state, counties, cities, towns and individual school districts and is based on 35% of the market value of the property, except for some agricultural land.
Local Property Tax: Assessed and collected by local municipalities. Some homestead exemptions and credits may be granted to low income families, the elderly, and the disabled.
Inheritance and Estate Tax:
Inheritance Tax: None
Estate Tax: Varies from 2% to 7%, based on a six-tiered, graduated rate schedule. 2% for values under $40,000 and 7% for values exceeding $500,000. 25% or 1,000 may be exempt.
Kilowatt-Hour Tax:
0-2000 Kilowatt Hours: $.00465 per hour
2001-15000 Kilowatt Hours: $.00419 per hour
Over 15000 Kilowatt Hours: $.00363 per hour
School District Income Tax: Varies between .5% and 2%
As customers brace for the likelihood of record-high heating costs, Columbia Gas of Ohio is planning to offer incentives early next year for households that...
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