Ohio's sales tax is 5.75 percent on most purchases, but your total rate depends on local taxes your county or city adds

Ohio charges a state sales tax of 5.75 percent on most goods and some services. However, the rate you actually pay at checkout is almost always higher because counties and cities in Ohio add their own local sales taxes on top of the state rate. Your final tax rate can range from 5.75 percent to over 8 percent depending on where you shop.

The state rate of 5.75 percent has been in place since 2005. It applies to tangible personal property — things you can touch and take home — and to certain services. Food you buy at a grocery store to cook at home is not taxed, but prepared food from a restaurant or deli counter is taxed at the full rate.

Key Takeaways

  • Ohio's state sales tax rate is 5.75 percent, but most counties and cities add local taxes that raise your total rate to between 6.5 and 8.5 percent.
  • Groceries for home cooking are not taxed in Ohio, but restaurant meals, prepared deli food, and fast food are all taxed at the full rate.
  • Clothing and footwear are not subject to sales tax in Ohio, which is unusual among states.
  • You can find your exact local rate by entering your address on the Ohio Department of Taxation website or asking a retailer in your area.

How local taxes stack on top of the state rate

Every county in Ohio is allowed to add a local sales tax, and most do. These county rates typically range from 0.5 percent to 1.5 percent. On top of that, individual cities and transit districts can add their own taxes as well. A city might add 0.5 percent, and a regional transit authority might add another 0.25 percent.

This means your actual tax rate depends entirely on your location. Someone shopping in one part of Columbus might pay a different rate than someone shopping five miles away in a different city. The only way to know your exact rate is to check your receipt, ask the store, or look it up on the Ohio Department of Taxation website by entering your zip code.

What is and is not taxed in Ohio

Food you buy at a grocery store to prepare at home is not taxed. This includes meat, produce, dairy, bread, and canned goods. However, the moment that food is prepared for when ready consumption — at a restaurant, deli counter, or fast food window — it becomes taxable. A rotisserie chicken from a grocery store deli is taxed, but a raw chicken from the meat counter is not.

Clothing and footwear are not subject to sales tax in Ohio, regardless of price. This applies to shoes, shirts, pants, hats, and accessories. However, items that are not clothing — like a gym bag or a sports helmet — may be taxed depending on how they are classified.

Services are generally not taxed in Ohio, with some exceptions. Haircuts, repairs, and professional services are not taxed. However, certain services related to tangible goods — like installation or delivery — may be taxed if they are bundled with the sale of the product itself.

Finding your exact local sales tax rate

The Ohio Department of Taxation maintains a searchable database of sales tax rates by location. You can visit their website and enter your zip code or street address to see the exact rate that applies in your area. The rate shown will include the state rate plus all applicable local and city taxes.

If you are shopping online or by mail, the sales tax rate depends on where the item is being shipped. Ohio only requires remote sellers to collect sales tax if they have a physical presence in the state or if they meet certain sales thresholds set by federal law. If you are unsure whether tax should explore to an online purchase, check the retailer's tax policy or contact the Ohio Department of Taxation directly.

Sales tax on vehicles and special items

Motor vehicles are subject to sales tax in Ohio, calculated on the purchase price. The tax is typically collected at the time of registration with the Ohio Bureau of Motor Vehicles rather than at the dealership. You will owe the sales tax based on the rate in the county where you register the vehicle.

Used vehicles are also taxed, though you may receive a credit if you trade in an old vehicle. The tax is calculated on the net price after the trade-in allowance is subtracted. Vehicles registered in Ohio but purchased out of state are still subject to Ohio sales tax when you register them.

Tax-exempt purchases and who qualifies

Certain organizations and individuals can make tax-exempt purchases in Ohio. Nonprofits, schools, and government agencies can buy items without paying sales tax if they provide a tax-exempt certificate. Resellers who buy goods to resell them can also avoid paying sales tax on those purchases by providing a resale certificate.

If you are making a tax-exempt purchase, you must provide the seller with the appropriate certificate before the sale. The seller is responsible for verifying that the certificate is valid and that the purchase qualifies for exemption. Without the certificate in place at the time of purchase, you will be charged the full sales tax.

Frequently Asked Questions

Does Ohio tax groceries?

No. Food you buy at a grocery store to cook at home is not taxed in Ohio. This includes produce, meat, dairy, bread, and canned goods. However, prepared food from a deli counter, restaurant, or fast food restaurant is taxed at the full rate.

What is the sales tax rate in my city?

Your rate depends on your county, city, and any local transit district. The state rate is 5.75 percent, but local taxes typically add 0.75 to 2.75 percent on top of that. Enter your zip code on the Ohio Department of Taxation website to find your exact rate.

Are clothes taxed in Ohio?

No. Clothing and footwear are not subject to sales tax in Ohio. This applies to all clothing items regardless of price, which is unusual among states and can make Ohio a destination for clothing purchases.

Do I have to pay sales tax on online purchases from out-of-state sellers?

It depends on the seller. If the seller has a physical presence in Ohio or meets federal sales thresholds, they must collect Ohio sales tax. If they do not, you may owe use tax to Ohio when you file your state tax return, though most individuals do not report this.

Is sales tax collected on vehicle purchases?

Yes. Motor vehicles are subject to Ohio sales tax, calculated on the purchase price. The tax is typically collected when you register the vehicle with the Ohio Bureau of Motor Vehicles, not at the dealership. The rate applied is based on your county of registration.