ODT Posts January 2026 PLF Distribution

The Ohio Department of Taxation (ODT) posted the January 2026 Public Library Fund (PLF) distribution of $39,186,904 – which is $839,123 (or -2.10%) below ODT’s original estimate that was issued in July 2025 and ODT’s updated estimate issued in December 2025 that went unchanged.

According to the Office of Budget and Management (OBM), total General Revenue Fund (GRF) tax receipts are $518.2 million (+ 3.5%) above estimate for the first six months of Fiscal Year 2026.

A look at the PLF distribution for the past three years and a link to an Excel spreadsheet listing each county’s distribution total for January 2026 can be found on the OLC website.

Sales Tax Holiday Reminder

As a reminder, the PLF is now a line-item appropriation and is no longer calculated as a percentage of the state’s GRF. As a result, public libraries are no longer impacted by the Sales Tax Holiday. With changes enacted in HB 96 effective July 1, the August Sales Tax Holiday does not affect the PLF, and therefore no reimbursement was issued because there is no associated loss.