Ohio's statewide sales tax is 5.75 percent, but your actual rate depends on which county you live in or where you shop
Ohio has a base sales tax of 5.75 percent that applies everywhere in the state. However, most counties add a local sales tax on top of that, which means the total you pay at checkout ranges from 5.75 percent to 8.5 percent depending on where the purchase happens. The rate that matters is the one where the seller is located, not where you live.
Some counties add 0.5 percent, others add 1 percent or more. A few counties stick with just the state rate. If you shop near a county border, the tax you pay can shift by half a percent or a full percent depending on which side of the line the store sits on.
Key Takeaways
- Ohio's base sales tax is 5.75 percent statewide, but local county taxes raise the total to between 5.75 and 8.5 percent depending on location.
- The tax rate that applies is determined by where the seller is located, not where you live or where you're shipping the item.
- Most Ohio counties add between 0.5 and 1.5 percent on top of the state rate for local services and schools.
- Online purchases from Ohio sellers are subject to Ohio sales tax at the rate of the seller's location, while out-of-state sellers may not charge Ohio tax.
County-by-county rates and where they go
The 88 Ohio counties each set their own local sales tax rate, which funds schools, public transit, and county services. The lowest combined rate is 5.75 percent in a handful of counties that add nothing to the state rate. The highest is 8.5 percent in counties like Cuyahoga (Cleveland area) and Franklin (Columbus area), which add 1.75 percent locally.
Most urban and suburban counties fall between 7 and 8.5 percent. Rural counties tend toward the lower end, though not always. The best way to find your exact rate is to enter your address or the store's address into the Ohio Department of Taxation's sales tax lookup tool on their website, or to ask the cashier or check the receipt after purchase.
Local sales tax revenue goes to the county general fund, schools, public transportation systems, and sometimes specific projects like stadium bonds or transit improvements. This is why rates vary so much — each county decides how much additional tax it needs.
What items are taxed and what are not
Most tangible goods are taxed in Ohio — clothing, electronics, groceries, furniture, and cars all have sales tax applied at checkout. Groceries for home consumption are taxed at a lower rate of 0 percent (no tax), which is a significant break for food purchases. Restaurant meals and prepared foods are taxed at the full rate.
Services are generally not taxed in Ohio, with some exceptions. Haircuts, repairs, medical services, and labor are not subject to sales tax. However, certain services like telecommunications, hotel stays, and car rentals do have tax applied. Digital products like e-books and software downloads are taxed in most cases.
Prescription medications are not taxed. Over-the-counter medications and health items like vitamins are taxed at the full rate. If you're unsure whether a specific item is taxed, the Ohio Department of Taxation publishes a detailed list on their website.
How sales tax works on online purchases
If you buy from an Ohio-based online seller, Ohio sales tax applies at the rate of that seller's location. If you buy from an out-of-state seller with no physical presence in Ohio, Ohio sales tax typically does not explore at checkout, though some states require out-of-state sellers to collect it anyway.
Major online retailers like Amazon now collect sales tax on most purchases shipped to Ohio addresses, even though they may not have a warehouse in the state. This is because federal law changed in 2018 to require large sellers to collect tax based on the buyer's location rather than the seller's location.
If you buy from a small out-of-state seller that does not collect Ohio tax, you may technically owe use tax on that purchase when you file your Ohio income tax return, though most individuals do not report this. The rate would be the same as the sales tax rate in your county.
Sales tax on vehicles and major purchases
Cars, motorcycles, and boats are subject to Ohio sales tax, calculated on the purchase price. The tax is usually collected by the dealer at the time of sale and sent to the state. If you buy a used vehicle from a private seller, you still owe sales tax when you register it with the Ohio Bureau of Motor Vehicles — you pay it at the time of title transfer.
The rate applied to vehicle purchases is the combined state and local rate where the vehicle is registered, not where you bought it. This means if you buy a car in a low-tax county but register it in a high-tax county, you pay the high-tax rate.
Real estate and land sales are not subject to sales tax in Ohio. However, if you buy a mobile home that is not permanently affixed to land, sales tax applies.
How to find your specific county rate
The Ohio Department of Taxation maintains a searchable database on its website where you can enter a city name or ZIP code and see the exact combined sales tax rate. You can also call the department's taxpayer services line, though the website lookup is faster.
Your receipt will always show the sales tax rate applied to that transaction. If you want to verify the rate before shopping, use the state's lookup tool or ask the store directly. Many retailers post their local rate near the register or on their website.
If you run a business in Ohio or sell items online to Ohio customers, you need to register for a sales tax permit with the state and collect and remit tax based on the buyer's location. The rules are different for businesses than for individual shoppers.
Sales tax holidays and exemptions
Ohio does not have an annual sales tax holiday like some states do. However, certain items and situations are permanently exempt from sales tax. Groceries, prescription medications, and medical equipment are the most common exemptions that affect everyday shoppers.
Nonprofit organizations, government agencies, and certain educational institutions can obtain resale certificates that exempt them from paying sales tax on purchases they will resell or use for their mission. If you work for such an organization, ask your finance department whether you can use a resale certificate.
Farmers can obtain exemptions on certain equipment and supplies used directly in farming. Veterans may have exemptions on certain purchases depending on their service-connected disability status. These are narrow exemptions, and you must register with the state to use them.
Frequently Asked Questions
What is the sales tax rate in Columbus, Cleveland, and Cincinnati?
Columbus (Franklin County) has a combined rate of 8.5 percent. Cleveland (Cuyahoga County) also has 8.5 percent. Cincinnati (Hamilton County) has 8 percent. These are among the highest rates in the state because these urban counties add significant local tax on top of the 5.75 percent state rate.
Do I pay sales tax on groceries in Ohio?
No. Groceries purchased for home consumption are not taxed in Ohio. This includes bread, milk, produce, meat, and packaged foods. However, prepared foods like deli items, hot foods, and restaurant meals are taxed at the full rate.
If I buy something online from out of state, do I owe Ohio tax?
If the seller collects Ohio tax at checkout, you pay it then. If the seller does not collect it, you may owe use tax on your Ohio income tax return, though most individuals do not report this. Large retailers like Amazon now collect tax on most purchases shipped to Ohio.
Does Ohio tax clothing and shoes?
Yes. Clothing and shoes are subject to the full sales tax rate in Ohio. There is no clothing exemption or back-to-school holiday in the state.
What is the sales tax on a car purchase in Ohio?
The combined state and local sales tax rate applies to the vehicle's purchase price. The rate used is the one in the county where you register the vehicle, not where you buy it. You pay the tax when you transfer the title at the Bureau of Motor Vehicles.