Ohio Sales Tax Rate and What It Covers

Ohio's statewide sales tax rate is 5.75 percent. This is the base rate that applies to most purchases across the state. However, your actual tax rate depends on where you live, because counties and cities can add their own local sales taxes on top of the state rate. Your total rate could be anywhere from 5.75 percent to over 8 percent, depending on your location.

Sales tax in Ohio applies to tangible goods — physical items you can touch and take home. This includes clothing, groceries, electronics, furniture, and household supplies. Services are generally not taxed in Ohio, so you do not pay sales tax on haircuts, car repairs, or plumbing work. The tax is calculated on the purchase price and added at checkout.

Key Takeaways

  • Ohio's base sales tax is 5.75 percent, but your county or city may add local tax, raising your total rate to as high as 8 percent or more.
  • Sales tax applies to physical goods like clothing and electronics, but not to services like haircuts or repairs.
  • Groceries and prescription medications are exempt from sales tax in Ohio, even though most other items are taxed.
  • You can find your exact local sales tax rate by entering your address on the Ohio Department of Taxation website or asking a retailer.
  • Sellers are responsible for collecting and sending sales tax to the state, not the buyer.

Local Sales Tax Rates by County and City

Ohio allows counties and cities to impose additional sales taxes beyond the 5.75 percent state rate. Franklin County (which includes Columbus) adds 1.25 percent, bringing the total to 7 percent. Cuyahoga County (Cleveland) adds 1.5 percent for a total of 7.25 percent. Hamilton County (Cincinnati) adds 1.5 percent as well. These rates vary because each county and city sets its own local tax to fund schools, transit, and other services.

Some cities within a county may have their own additional local tax on top of the county rate. For example, a city might add 0.5 percent to the county rate. This means two people shopping in the same county could pay slightly different tax rates depending on which city they are in. The easiest way to find your exact rate is to check the Ohio Department of Taxation website, which has a sales tax rate lookup tool where you enter your zip code or address.

What Is and Is Not Taxed in Ohio

Groceries and prescription medications are exempt from sales tax in Ohio. This means you do not pay sales tax when you buy food at a grocery store, farmers market, or restaurant supply store. Prescription drugs filled by a pharmacist are also tax-free. However, prepared foods — like hot deli items, bakery items sold warm, or food from a restaurant — are taxed because they are considered prepared meals rather than groceries.

Items that are taxed include clothing, shoes, household goods, electronics, furniture, books, toys, and most other retail goods. Clothing and footwear have no special exemption in Ohio, so a shirt or pair of shoes is taxed at your local rate. Certain items like newspapers and magazines are also taxed. Services remain untaxed, so you pay no sales tax on haircuts, dental work, car repairs, or plumbing.

How Sales Tax Is Collected and Paid

The retailer — the store or business where you make the purchase — is responsible for collecting sales tax from you and sending it to the state. You do not send the tax directly to Ohio. When you buy something, the cashier or checkout system adds the tax to your bill, and you pay the total. The retailer then files a sales tax return with the Ohio Department of Taxation, usually monthly or quarterly, and sends the collected tax.

Online purchases follow the same rule. If you buy from an Ohio-based retailer or a large national retailer, sales tax is usually added at checkout based on your shipping address. If you buy from a small out-of-state seller that does not collect Ohio tax, you technically owe "use tax" on that purchase — but this is rarely enforced for individual consumers. Most people do not track or pay use tax on personal purchases.

Special Sales Tax Situations

Certain groups may be exempt from paying sales tax on specific purchases. Nonprofit organizations registered with the state can buy items for their operations without paying sales tax if they have a resale certificate or exemption certificate. Farmers buying equipment or supplies for agricultural use may may have access to for exemptions. The state also offers a sales tax holiday in August for school supplies and clothing, though the list of may have access to items is specific.

If you are buying items for resale — meaning you plan to sell them to customers — you can provide a resale certificate to the seller and avoid paying sales tax on your purchase. You will then collect sales tax from your customers instead. This applies to small business owners, retailers, and anyone buying inventory for resale.

Finding Your Exact Sales Tax Rate

To find the exact sales tax rate for your address, visit the Ohio Department of Taxation website and use their sales tax rate lookup tool. Enter your zip code or full address, and the tool will show you the combined state and local rate. You can also call a local retailer and ask what their sales tax rate is — they will know the rate for their location.

Keep in mind that your rate can change if you move to a different city or county, or even if your city or county changes its local tax rate. This happens occasionally when local governments adjust their tax rates to fund new projects or services. Checking the rate before a large purchase can help you budget accurately.

Frequently Asked Questions

Why is my sales tax different from my neighbor's if we live in the same county?

Your city may have its own local sales tax on top of the county rate. Even though you are in the same county, different cities within that county can have different total rates. Check your specific address on the Ohio Department of Taxation website to see your exact rate.

Do I pay sales tax on groceries in Ohio?

No. Groceries and food items bought for home preparation are exempt from sales tax in Ohio. However, prepared foods like hot deli items, restaurant meals, and bakery items sold warm are taxed because they are considered prepared meals.

What is use tax and do I have to pay it?

Use tax is a tax on items you buy from out-of-state sellers who do not collect Ohio sales tax. You are technically supposed to pay it, but it is rarely enforced for individual consumers making personal purchases. Businesses are more likely to be required to track and pay use tax on their purchases.

Are clothes and shoes taxed in Ohio?

Yes. Ohio does not have a clothing exemption, so you pay sales tax on shirts, pants, shoes, and other apparel at your local rate. During the August sales tax holiday, certain school clothing and supplies are exempt, but this is limited to specific items and dates.

Do I pay sales tax on services like haircuts or car repairs?

No. Services are not subject to sales tax in Ohio. You do not pay sales tax on haircuts, dental work, car repairs, plumbing, or other labor services. Sales tax only applies to tangible goods — physical items you purchase.