Ohio

Tax Rate Range: Low - 0.681%; High - 6.87% (Tax rates will drop 4.2% each year through 2009)
Income Brackets: Lowest - $5,000; Highest - $200,000; Several cities levy municipal income taxes.
Number of Brackets: 9
Personal Exemptions: * Single - $1,400; Married - $2,800; Dependents - $1,400
Standard Deduction: None
Medical/Dental Deduction: Unreimbursed medical/dental expenses, premiums for long-term care insurance, and unsubsidized health insurance premiums are deductible.
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security is exempt. Credit of up to $200 if retirement income is at least $500, plus a one-time credit on lump sums. Seniors 65 and over may claim a $50 credit. Out-of-state government pensions can be applied toward the retirement income credit.
Retired Military Pay: Graduated tax credit up to $200 based on retirement income; Survivor benefits excluded.
Military Disability Retired Pay:

State Tax Software

Disability Portion - Length of Service Pay; Member on September 24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless combat incurred. Retired Pay - Based solely on disability: Member on September 24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless all pay based on disability and disability resulted from armed conflict, extra-hazardous service, simulated war, or an instrumentality of war.
VA Disability Dependency and Indemnity Compensation: Not subject to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.
* Add an additional $20 per exemption tax credit.

Sales Taxes

State Sales Tax: 5.5% (food, newspapers, magazine subscriptions, telephone service and prescription drugs exempt); Counties levy additional sales taxes which may add up to 2.0% in additional sales tax.
Gasoline Tax: 28 cents/gallon
Diesel Fuel Tax: 28 cents/gallon
Cigarette Tax: $1.25/pack of 20

The taxable base is the assessed value of land and buildings. Assessed value is 35% of market value, except for certain agricultural land. County auditors must reappraise all real estate every six years. The latest data available from the state (CY2004) shows the average statewide gross tax rate was 84.19 mills. "Tax reduction factors" resulted in an average statewide net rate of 55.49 mills. A homestead exemption is granted to qualified low income, elderly and disabled homeowners, as well as to certain surviving spouses. For homeowners who earn $13,100 or less, up to $5,400 or 75% of the taxable value of their property, whichever is less, may be exempt from state taxes. For homeowners with income from $19,200 to $25,400. Up to $1,000 or 25% of the taxable value, whichever is less, may be exempt. Call 888-644-6778 for details.

Ohio has no inheritance tax but an estate tax is levied against the value of a resident decedent's gross estate less deductions and exemptions. If nthe net taxable estate is over $338,333 but not over $500,000, the tax is $13,900 plus 6% of the excess over $338,333. If the net taxable estate is over $500,000, the tax is $23,600 plus 7% of the excess over $500,000. Call 800-977-7711 for details.
For further information, visit the Ohio Department of Taxation site.