Ohio continued phasing down its state income tax rates in 2007. The top rate is now 6.555 percent, down from 6.87 percent in 2006. The across-the-board rate cuts are scheduled to continue through 2009. More on the Buckeye State's taxes can be found in the tabbed pages below.

Income Sales Property Estate Other

Personal income tax Ohio collects income taxes from its residents at the following rates: -- 0.649 percent on the first $5,000 of taxable income. -- 1.299 percent on taxable income between $5,001 and $10,000. -- 2.598 percent on taxable income between $10,001 and $15,000. -- 3.247 percent on taxable income between $15,001 and $20,000. -- 3.895 percent on taxable income between $20,001 and $40,000. -- 4.546 percent on taxable income between $40,001 and $80,000. -- 5.194 percent on taxable income between $80,001 and $100,000. -- 6.031 percent on taxable income between $100,001 and $200,000. -- 6.555 percent on taxable income of $200,001 and above. Ohio state tax returns are due on April 15 or the next business day if that date falls on a weekend or holiday. Several cities also levy municipal income taxes. Forms for these can be found here.   Ohio also has a school district income tax, a levy that is separate from federal, state and municipal income taxes. School district income taxes are collected through employer withholding, individual quarterly estimated payments and annual returns. The money is earmarked specifically to support school districts. You can find your school district's income tax rate using this online search tool. If you lived in a school district that collects an income tax at any time during the tax year, you must file an Ohio form SD 100 (form and instructions). Sales tax The state sales tax rate is 5.5 percent. Counties and regional transit authorities also may levy sales tax in multiples of 0.25 percent up to a maximum additional tax of 1.5 percent. The total combined rate -- state, county and transit authority -- may not exceed 8.5 percent. Locate the exact sales tax rate for any address in the state with Ohio's Online Rate Finder. Personal and real property taxes Tangible personal property used in business is taxed. However, this tax is being phased out and is scheduled for elimination in 2009. The state's Property Tax Administration Fund was created to cover the costs the Department of Taxation incurs in administering local property tax programs. The fund is used to pay the operating costs of the divisions involved in overseeing real property taxation, administering the personal property taxes of public utilities and intercounty corporations and expanding audit capacity for personal property taxes. The 10 percent property tax rollback on most commercial and industrial real property was eliminated in 2005. However, the rollback remains for residential and agricultural real property. Inheritance and estate taxes   Ohio has no inheritance tax.   Because federal tax law totally repealed the federal credit allowed for state death taxes for dates of death occurring on or after Jan. 1, 2005, the Ohio Additional Tax on estates is constructively repealed. This change is prospective and applies to decedents' dates of death occurring on or after July 1, 2005. Other Ohio tax facts The Ohio Department of Taxation offers numerous online options to Buckeye State residents, including online filing of state income as well as school district income tax returns. Ohio taxpayers can go online to check the status of their refunds. You can let Ohio officials know by e-mail of any suspected tax fraud at the state's special Web page.

For more information, contact the Ohio Department of Taxation at (614) 466-2166 or at its Web site.

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