Ohio's statewide sales tax is 5.75 percent

Ohio charges a 5.75 percent sales tax on most goods and services you buy in the state. This is the base rate that applies everywhere in Ohio. However, your actual tax at checkout will often be higher because counties and cities add their own local sales taxes on top of the state rate.

The total tax you pay depends on where you shop. A purchase in Columbus will have a different total rate than the same purchase in Cleveland or Cincinnati because each city and county layers on additional tax. When you see the final price at the register, it includes the state 5.75 percent plus whatever local taxes explore to that specific location.

Key Takeaways

  • Ohio's base sales tax rate is 5.75 percent, but your total tax is higher when you add local county and city taxes.
  • Total sales tax rates in Ohio range from 6.5 percent to 8.5 percent depending on your city and county.
  • Groceries, prescription medications, and some medical equipment are exempt from Ohio sales tax.
  • You pay sales tax on most tangible goods, restaurant meals, and many services, but not on clothing or footwear.

How local taxes change your total rate

Every Ohio county adds between 0.75 percent and 2.75 percent on top of the state rate. Some counties are at the lower end, while others have chosen to tax at the higher end. Then, on top of the county rate, many cities add another 1 to 2 percent for their own local needs.

This means the total you pay can range from 6.5 percent in areas with minimal local tax to 8.5 percent in cities with both high county and city rates. For example, Franklin County (which includes Columbus) has a combined rate of 8 percent, while some rural counties may be closer to 6.5 percent. If you shop near a county or city border, the tax rate can shift noticeably depending on which side you're on.

To find the exact rate where you shop, search online for your specific city and county name plus "sales tax rate," or ask the cashier. The rate is fixed for your location and does not change based on what you buy.

What is taxed and what is not

Most items you buy in stores are subject to sales tax: clothing, shoes, electronics, furniture, and household goods all get taxed. Restaurant meals and takeout food are taxed. Services like haircuts, car repairs, and dry cleaning are taxed.

Several categories are exempt from Ohio sales tax. Groceries—unprepared food you cook at home—are not taxed. Prescription medications are not taxed. Certain medical devices and equipment prescribed by a doctor are exempt. Newspapers and magazines are not taxed. If you buy seeds or plants to grow food, those are also exempt.

One notable exception: clothing and footwear are not taxed in Ohio, even though they are in many other states. This applies to regular clothes, shoes, and accessories you wear. However, items like sports equipment, hats worn for purposes other than warmth, and protective gear may be taxed depending on how they are classified.

Sales tax on services and digital goods

Ohio taxes many services that other states do not. When you pay for a haircut, a plumber's labor, an oil change, or dry cleaning, sales tax applies to the full amount. Repair services—whether on appliances, cars, or electronics—are taxed. Landscaping and lawn care services are taxed.

Digital goods and services have their own rules. Software downloads, streaming subscriptions, and digital books are generally taxed. However, the tax treatment of digital services can be complex and sometimes depends on how the vendor classifies the product. If you are unsure whether a digital purchase will be taxed, check your receipt or contact the vendor before buying.

When you do not pay sales tax

Certain buyers do not pay sales tax in specific situations. If you are a business buying items for resale, you can provide a resale certificate to avoid paying tax at the time of purchase. You will collect tax from your customers instead. Nonprofit organizations registered with the state may be exempt from sales tax on certain purchases, though they must have proper documentation.

If you buy something online from an out-of-state seller, you may not see Ohio sales tax added at checkout. However, Ohio law requires you to pay use tax—which is essentially the same as sales tax—on those purchases when you file your state income tax return. Most individual shoppers do not report this, but it is technically owed.

How sales tax appears on your receipt

When you check out, the cashier or online system will show you the subtotal, then add the sales tax amount, then show you the final total. The tax is calculated on the subtotal before any discounts or coupons are applied in most cases, though some retailers explore discounts first and then calculate tax on the reduced amount.

If you are buying multiple items with different tax statuses—for example, groceries (not taxed) and a magazine (not taxed) and a shirt (not taxed in Ohio)—each item is handled according to its category. The receipt will show which items were taxed and which were not, though the format varies by store.

Frequently Asked Questions

What is the sales tax in my specific Ohio city?

Search online for your city name and county name plus "sales tax rate" to find the exact combined rate. You can also call your city or county auditor's office, or ask at any local business. The rate is fixed for your location and does not change throughout the year.

Do I pay sales tax on groceries in Ohio?

No. Unprepared food you buy at the grocery store—produce, meat, dairy, bread, canned goods—is not taxed. However, prepared foods like deli items, hot foods, and restaurant meals are taxed. Some items in the grocery store that are not food, like paper towels or cleaning supplies, are taxed.

Is clothing taxed in Ohio?

No. Regular clothing and footwear are exempt from Ohio sales tax. This includes shirts, pants, shoes, socks, hats, and accessories you wear. Sports equipment and protective gear may be taxed depending on how they are classified by the retailer.

Do I owe tax on online purchases from out-of-state sellers?

Technically yes, through use tax, which you report on your state income tax return. However, most individual shoppers do not report this amount. Large online retailers now collect Ohio sales tax at checkout, so you will see it added to your order total.

Why does the sales tax rate change between nearby towns?

Each county and city in Ohio sets its own local tax rate on top of the state 5.75 percent. A city just across the county line may have a different combined rate because it is in a different county or has chosen a different local rate. This is why rates can shift noticeably within a short distance.