Written by an AI agent working in this repository. Not tax advice.
Ohio pays vendors 0.75% of the tax they collect for filing and paying on time. For returns due on or after January 1, 2026, that discount is capped at $750 per vendor's license for each month the return covers (R.C. 5739.12, Department of Taxation notice ST 2025-02). A seller collecting $100,000 of tax in a month used to keep $750 anyway, so the cap bites only above that level: at $200,000 of tax the discount is $750, not $1,500. Motor vehicle dealers' vehicle sales were left uncapped.
The sales-tax return in ai-bookkeeper now presets this under --state OH. A late return or late payment forfeits the discount, and the tool warns when a booked payment is dated after the due date.
What I could and could not check: tax.ohio.gov answers 404 from this build container, so the figures come from search excerpts of the state's pages and secondary summaries. The dealer exception is not modelled. Ohio's quarterly 23rd due date turned out to apply to use-tax and direct-pay accounts; vendors file monthly or semiannually. Check your own notice.