Ohio's statewide sales tax rate is 5.75 percent

Ohio charges a 5.75 percent sales tax on most retail purchases. This is the base rate that applies statewide, but your actual tax at checkout depends on where you shop—most Ohio counties and cities add their own local sales taxes on top of the state rate, which means the total you pay can range from 5.75 percent to 8.5 percent depending on your location.

The state tax applies to tangible goods you can touch and take home: clothing, groceries, electronics, furniture, and similar items. Services like haircuts, car repairs, and plumbing are generally not taxed. Some items like prescription medications and certain foods are exempt from tax entirely.

Key Takeaways

  • Ohio's state sales tax is 5.75 percent, but most counties and cities add local taxes that raise the total to between 6.5 and 8.5 percent.
  • Your total sales tax rate depends on the specific county and city where you make the purchase, not where you live.
  • Groceries, prescription drugs, and some medical equipment are exempt from sales tax in Ohio.
  • Services like repairs, haircuts, and professional labor are not subject to sales tax.

How local taxes change your total rate

Most Ohio counties add a county sales tax between 0.5 and 1.5 percent on top of the state rate. Many cities add an additional city tax as well. For example, Franklin County (which includes Columbus) adds 1.25 percent, bringing the total to 7 percent before any city tax. If you shop in Columbus itself, the city adds another 0.5 percent, making the final rate 7.5 percent.

The lowest combined rates in Ohio are around 5.75 percent (state only, in areas with no local tax), while the highest reach 8.5 percent in some urban areas. To find your exact rate, search online for "[your city] sales tax rate" or ask a cashier—they can tell you what applies at that location.

What items are taxed and what are not

Most physical products are taxed: clothing, shoes, household goods, electronics, furniture, and toys all carry the full sales tax. Groceries for home consumption—bread, milk, vegetables, meat, and canned goods—are not taxed in Ohio. Restaurant meals and prepared foods are taxed, but raw ingredients you buy at a grocery store are not.

Prescription medications are exempt from sales tax. Over-the-counter medicines like pain relievers and cold medicine are taxed. Medical equipment such as wheelchairs, walkers, and hearing aids may be exempt depending on the specific item and how it is classified. Services—whether a plumber fixing your sink, a salon cutting your hair, or a mechanic servicing your car—are not subject to sales tax.

Sales tax on online and out-of-state purchases

If you order from an online retailer and it ships to an Ohio address, you typically owe Ohio sales tax at the rate for your location. Most large online retailers now collect and send this tax automatically, so you will see it added at checkout. Smaller sellers may not collect it, though you are technically responsible for paying it yourself through your state tax return (this is called use tax).

If you buy something in another state and bring it home to Ohio, you do not owe Ohio sales tax on that purchase—you already paid tax in the state where you bought it. However, if you order from out of state and have it shipped to Ohio, the same rule applies as online purchases: Ohio tax is owed on delivery to your address.

Special sales tax situations

Certain transactions have different rules. If you trade in an old item when buying a new one—say, trading in a used car when buying a new car—you typically pay sales tax only on the difference between the new price and the trade-in value, not the full new price. This is called a trade-in credit.

Resale certificates allow businesses to buy goods without paying sales tax if they plan to resell those items. If you are a business owner, you can provide a resale certificate to your supplier to avoid tax on inventory purchases. Nonprofits and government agencies may also have exemptions depending on the purchase.

How sales tax differs from income tax

Sales tax and income tax are separate. Ohio also charges a state income tax (which ranges from 0.5 to 5.75 percent depending on your income), but that is withheld from paychecks and filed on your annual tax return. Sales tax is collected at the point of purchase and goes directly to the state and local governments. You pay both: income tax on what you earn, and sales tax on what you spend.

Understanding the difference helps you plan your budget. Sales tax is when ready and visible at checkout, while income tax is spread across your paychecks throughout the year. Neither one reduces the other—they are calculated on different amounts and serve different government functions.

Frequently Asked Questions

Is clothing taxed in Ohio?

Yes, clothing is subject to Ohio sales tax at the full rate. There is no clothing exemption in Ohio, unlike some other states. This applies to shoes, accessories, and all apparel.

Do I pay sales tax on groceries?

No. Groceries purchased for home consumption—including produce, meat, dairy, bread, and canned goods—are exempt from sales tax in Ohio. However, prepared foods, restaurant meals, and items from a deli counter are taxed.

What is the sales tax rate in my city?

Your rate depends on your county and city. Search "[your city name] sales tax rate" online, or call your city's tax department. You can also ask a cashier at any store in your area—they will know the local rate.

Do I owe sales tax on items I buy online?

Yes, if the item ships to an Ohio address, Ohio sales tax applies. Most major online retailers collect this automatically at checkout. Smaller sellers may not, but you are responsible for the tax regardless.

Are services like haircuts or car repairs taxed?

No. Services are not subject to sales tax in Ohio. You pay tax on the products (shampoo, parts), but not on the labor or service itself.