Ohio charges a 5.75% state sales tax, plus local taxes that vary by county
Ohio's state sales tax rate is 5.75%, applied to most retail purchases. On top of that, counties and cities add their own local sales taxes, which range from 0.5% to 2.25% depending on where you shop. Your total sales tax can be anywhere from 6.25% to 8% depending on your location within the state.
The state tax goes to Ohio's general fund. Local taxes fund schools, transit systems, and county services. When you buy something at a store, the register shows the combined rate for your specific address—you don't calculate it yourself.
Key Takeaways
- Ohio's state sales tax is 5.75%, but your total rate depends on your county and city, ranging from 6.25% to 8%.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in Ohio.
- Clothing under $20 per item is tax-free; items over $20 are taxed on the full amount.
- Services like haircuts, repairs, and professional fees are generally not subject to sales tax.
- Online purchases from out-of-state sellers may not include Ohio sales tax, though federal law now requires most large retailers to collect it.
What's exempt from Ohio sales tax
Groceries and food for home consumption are completely exempt. This includes bread, milk, vegetables, meat, and frozen meals—anything you buy to cook or eat at home. Restaurant meals and prepared foods are taxed, but raw ingredients are not.
Prescription medications are tax-free. Over-the-counter medicines like aspirin or cold medicine are taxed, but anything requiring a prescription from a doctor is exempt. Medical devices prescribed by a doctor—such as diabetic test strips, hearing aids, or mobility equipment—are also exempt.
Clothing items priced under $20 are tax-free in Ohio. If you buy a shirt for $18, you pay no sales tax. If you buy the same shirt for $22, you pay tax on the full $22. This applies per item, not per transaction, so you could buy five $19 shirts tax-free in one trip.
How local sales tax rates work in Ohio
Each county sets its own local rate on top of the state 5.75%. Franklin County (Columbus) charges 1.5% local tax, bringing the total to 7.25%. Cuyahoga County (Cleveland) charges 1.5%, also totaling 7.25%. Hamilton County (Cincinnati) charges 1.25%, for a total of 7%. Some rural counties charge only 0.5% local tax, resulting in a 6.25% total.
Cities within counties can add additional tax in some cases, though this is less common. The rate that applies is determined by where the sale physically happens—the store's location, not your home address. If you live in one county but shop in another, you pay that county's rate.
Services and what they're taxed on
Most services are not subject to sales tax in Ohio. Haircuts, dental work, car repairs, plumbing, electrician work, and accounting services are all tax-free. You pay the service fee without sales tax added.
However, if a service includes a physical product, the product portion may be taxed. A mechanic's labor is not taxed, but the parts they install are. A salon charges no tax on the haircut itself, but if they sell you shampoo to take home, that shampoo is taxed.
Online purchases and out-of-state sellers
Large online retailers like Amazon, Walmart, and Target now collect Ohio sales tax on purchases shipped to Ohio addresses. This became standard after federal law changed in 2018. When you check out, the tax is calculated based on your delivery address.
Smaller online sellers—those with less than a certain sales volume—may not collect Ohio sales tax. If you buy from a small out-of-state seller and no tax is collected, you are technically responsible for reporting and paying "use tax" on your state income tax return. In practice, few people do this, but it is the law.
Special cases: vehicles, fuel, and utilities
Cars and motorcycles are not subject to sales tax in Ohio. Instead, you pay a one-time registration fee when you title the vehicle with the Bureau of Motor Vehicles. The fee is based on the vehicle's value, not a percentage like sales tax.
Gasoline and diesel fuel are taxed, but the tax is built into the pump price and listed separately on your receipt. Electricity, natural gas, and water are also taxed at the state and local rate.
How to find your exact local rate
Your city or county auditor's office publishes the current sales tax rate. You can search online for "[your city name] sales tax rate" or "[your county name] sales tax rate" to find the exact percentage. The Ohio Department of Taxation also maintains a searchable database of rates by zip code on its website.
Rates can change when counties or cities pass new levies, though this happens infrequently. If you need the rate for a specific location, calling the local auditor's office takes less than five minutes.
Frequently Asked Questions
Do I pay sales tax on groceries in Ohio?
No. Food for home consumption—including produce, meat, dairy, bread, and frozen meals—is completely exempt from sales tax. Restaurant meals and prepared foods are taxed, but anything you buy to cook at home is not.
Is clothing always tax-free in Ohio?
Only items under $20 per piece. A $19 shirt is tax-free, but a $25 shirt is taxed on the full amount. The threshold applies to each individual item, not your total purchase.
What if I buy something online from a seller outside Ohio?
Large retailers collect Ohio sales tax automatically. Smaller sellers may not. If no tax is collected, you are technically responsible for reporting it as use tax on your state return, though enforcement is rare for individual purchases.
Are prescription medications taxed in Ohio?
No. Prescription medications are exempt. Over-the-counter medicines like pain relievers and cold medicine are taxed, but anything requiring a doctor's prescription is not.
How do I know the exact sales tax rate in my city?
Search online for your city or county name plus "sales tax rate," or contact your local auditor's office. The Ohio Department of Taxation also has a searchable database by zip code on its website.