Ohio's statewide sales tax is 5.75 percent

Ohio charges a 5.75 percent sales tax on most retail purchases. This is the base rate that applies across the entire state. However, your actual tax at checkout will often be higher because counties and some cities add their own local sales taxes on top of the state rate.

The total you pay depends on where you make the purchase. A $100 item costs different amounts in Columbus than it does in Cleveland because each county has set its own local rate. When you see a price tag, the 5.75 percent is only part of what you'll owe.

Key Takeaways

  • Ohio's state sales tax is 5.75 percent, but your total tax rate includes county and sometimes city additions that vary by location.
  • Combined sales tax rates across Ohio range from 6.5 percent to 8.5 percent depending on the county where you shop.
  • Groceries, prescription medications, and some medical equipment are exempt from Ohio sales tax.
  • Services like haircuts, repairs, and professional fees are generally not taxed in Ohio, though some exceptions exist.

How local taxes add to the state rate

Every Ohio county has added a local sales tax on top of the 5.75 percent state rate. These county rates range from 0.75 percent to 2.75 percent. Some cities within those counties have added even more, creating combined rates that reach as high as 8.5 percent in certain areas.

For example, Franklin County (Columbus) has a 1.5 percent county rate, bringing the combined total to 7.25 percent. Cuyahoga County (Cleveland) has a 1.5 percent county rate plus some city additions, resulting in rates between 7.5 and 8.5 percent depending on the specific neighborhood. Hamilton County (Cincinnati) sits at 7.5 percent combined.

To find your exact rate, you need to know both your county and, if applicable, your city. The Ohio Department of Taxation maintains a list of all county and city rates, but the fastest way is to check your receipt from a recent purchase—the tax rate is printed there.

What is and isn't taxed in Ohio

Groceries are not taxed in Ohio. This means bread, milk, vegetables, meat, and other food you buy to cook at home avoid sales tax entirely. However, prepared food—restaurant meals, deli items, and hot food from a grocery store—is taxed at the full rate.

Prescription medications and certain medical devices are also exempt. Over-the-counter medicines like aspirin and cold medicine are taxed, but prescription drugs are not. Some medical equipment used by people with disabilities is exempt as well, though the rules are specific about which items may have access to.

Services are generally not taxed. A haircut, car repair, plumbing work, or dental cleaning does not have sales tax added. However, if you buy a product as part of that service—like a haircut plus a bottle of shampoo—the shampoo is taxed but the labor is not.

Sales tax on online and out-of-state purchases

If you order something online from a retailer that has a physical location in Ohio or meets certain sales thresholds, Ohio sales tax applies to your purchase. Most large online retailers now collect Ohio sales tax automatically at checkout, even if they ship from out of state.

If a retailer does not collect Ohio sales tax on your purchase, you may owe use tax instead. Use tax is Ohio's way of collecting tax on items you bought elsewhere but brought into the state. Most people do not pay use tax because it is rarely enforced for individual purchases, but it is technically owed on taxable items.

Tax-free shopping days and special exemptions

Ohio does not have an annual tax-free shopping day like some other states. However, certain items are permanently exempt from sales tax beyond groceries and medications. These include newspapers, magazines, and some clothing items under specific conditions.

Businesses that resell items can purchase goods without paying sales tax by providing a resale certificate to the seller. This prevents tax from being charged twice—once at wholesale and again at retail. If you run a small business, you can register with the Ohio Department of Taxation to obtain this certificate.

How to calculate your total cost

To find what you will actually pay, multiply the purchase price by your combined tax rate. If an item costs $50 and your combined rate is 7.25 percent, the tax is $3.63, making your total $53.63.

Most point-of-sale systems calculate this automatically, so you see the final amount at checkout. If you are budgeting or comparing prices between locations, knowing your local rate helps you estimate the true cost before you reach the register.

Frequently Asked Questions

Does Ohio tax clothing and shoes?

Most clothing and shoes are not taxed in Ohio. However, items considered accessories—like hats, gloves, or belts—may be taxed depending on how they are classified. When in doubt, ask the cashier or check your receipt after purchase.

What is the difference between sales tax and use tax?

Sales tax is charged by the seller when you buy something. Use tax is owed by the buyer on items purchased elsewhere but used in Ohio, and it is at the same rate as sales tax. Most individual purchases do not trigger use tax collection in practice.

Do I pay sales tax on a car purchase in Ohio?

Yes, vehicle sales are taxed in Ohio. The tax is calculated on the purchase price and is typically collected by the dealer or at the time of registration. Trade-in value may reduce the taxable amount depending on the transaction.

Are utilities like electricity and water taxed?

Residential electricity, natural gas, and water are not subject to Ohio sales tax. However, some other utility services may have different tax treatment. Check your utility bill or contact your provider if you are unsure about a specific charge.

Can I get a refund of sales tax I paid?

Sales tax refunds are not common for regular purchases. However, if you return an item and receive a refund, the sales tax paid on that item is also refunded. Some businesses offer sales tax refunds to out-of-state visitors, but this is not required by Ohio law.