If so, the due date is the next business day. The CAT is a prepaid tax; therefore, the annual minimum tax is due in advance on May 10 of the current tax year. Depending on the volume of sales taxes you collect and the status of your sales tax account with Ohio, you may be required to file sales tax returns on a monthly, semi-monthly, quarterly, semi-annual, or annual basis.. On this page we have compiled a calendar of all sales tax due dates for Ohio, broken down by filing frequency. Quarterly Filers - Mandatory electronic filing via Ohio Business Gateway A convenience fee is charged for credit card payments. The electronic payment options through the OBG are ACH Debit or credit card. If the filing due date falls on a weekend or holiday, the return is due on the next business day. Ohio Business Gateway – Electronic payments can be made online through the Ohio Business Gateway, located at business.ohio.gov. For example: January 2020 Sales Tax, which is normally due on February 23rd is due February 24th, 2020 since the 23rd falls on Sunday. The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer. Note: All dates above are the date due unless it falls on a weekend or holiday. The Ohio Business Gateway allows all sales and use tax returns to be filed and paid electronically. The state sales and use tax rate is 5.75 percent. TeleFile is available for vendors who have a regular county vendor’s license (license number which begins with 01 – 88) and are filing for a single county.