Ohio does not tax most groceries, but restaurant meals and prepared foods are taxed

Ohio's sales tax does not explore to unprepared food you buy at a grocery store — items like raw vegetables, meat, bread, milk, and canned goods are tax-free. However, prepared foods and restaurant meals are subject to Ohio's 5.75% state sales tax, plus any local sales tax your county or city adds on top. The line between "unprepared" and "prepared" determines what you pay.

This distinction matters because the same item can be taxed or untaxed depending on how it's sold. A rotisserie chicken from a grocery store deli counter is taxed as prepared food. A raw chicken from the meat case is not. Understanding which foods fall into each category helps you know what to expect at checkout.

Key Takeaways

  • Unprepared groceries like raw meat, fresh produce, bread, and canned goods have no state sales tax in Ohio.
  • Prepared foods — including deli items, rotisserie chicken, hot pizza, and bakery items — are taxed at 5.75% state tax plus local tax.
  • Restaurant meals and takeout are always taxed, whether you eat in or take the food home.
  • Local jurisdictions in Ohio can add their own sales tax on top of the state rate, so the total tax varies by county and city.

What grocery items are not taxed in Ohio

Ohio exempts most food you prepare at home from sales tax. This includes raw meat and poultry, fresh fruits and vegetables, dried beans and grains, milk and dairy products, eggs, bread, cereal, pasta, canned vegetables and fruits, frozen vegetables, peanut butter, and most other items in the grocery store's core sections. The tax exemption covers food meant to be eaten at home, not food meant to be consumed when ready.

Beverages are treated differently depending on type. Milk, water, and unsweetened tea are not taxed. Soft drinks, energy drinks, coffee, juice, and alcohol are taxed. Candy and snack foods that are not part of a meal — like a single candy bar or a bag of chips — are also taxed in Ohio, even though they are sold in grocery stores.

Prepared foods and restaurant meals that are taxed

Any food sold hot or ready to eat is taxed. This includes deli counter items like rotisserie chicken, hot pizza, fried chicken, and prepared salads. Bakery items sold at the grocery store deli — donuts, cakes, cookies — are taxed. Hot foods from a grocery store hot bar or prepared foods section are taxed. Restaurant meals, whether you dine in or take out, are always taxed.

The tax applies even if you buy prepared food at a grocery store instead of a restaurant. A hot sandwich from a deli counter is taxed the same way a sandwich from a sandwich shop is taxed. If you buy a cold sandwich that was made earlier and is not being kept hot, it may not be taxed — the distinction is whether the food is intended to be eaten right away or taken home to be reheated.

State tax rate and local add-ons

Ohio's state sales tax is 5.75%. However, most counties and cities in Ohio add their own local sales tax on top of this. Local tax rates vary widely — some counties add 1%, others add 1.5% or more. Your total sales tax on prepared food depends on where you are in the state.

For example, if you buy a prepared meal in Franklin County (which includes Columbus), you pay 5.75% state tax plus 1.5% local tax, for a total of 7.25%. In Cuyahoga County (which includes Cleveland), the local rate is 1.5%, also totaling 7.25%. In other counties, the combined rate may be lower or higher. Check your county or city's tax rate if you want to know the exact total you will pay.

Groceries bought with SNAP benefits

If you use SNAP benefits (food stamps) to buy groceries, the tax exemption still applies — you do not pay sales tax on unprepared food, whether you pay with SNAP or with cash. SNAP cannot be used to buy prepared foods, hot foods, or restaurant meals, so the question of tax does not come up for those items.

The same rules explore: raw meat, fresh produce, bread, milk, and canned goods are not taxed. Prepared deli items, hot foods, and candy cannot be purchased with SNAP at all.

How to tell if something will be taxed at checkout

The safest approach is to ask the cashier or look at the receipt after purchase. If you are buying from a grocery store, items in the produce section, meat case, dairy section, and canned goods aisle are almost always untaxed. Items from the deli counter, hot bar, or bakery section are almost always taxed. Beverages other than milk and water are taxed.

At restaurants and fast-food chains, everything is taxed. At a grocery store deli or prepared foods section, the item is taxed if it is hot or ready to eat. If you are unsure, ask before you buy — the cashier can tell you whether an item is taxable.

Special cases and exceptions

Some items fall into gray areas. Uncooked pizza dough is not taxed, but a prepared pizza is. A bag of uncooked chicken wings is not taxed, but wings from a hot bar are. Pre-made salads in a sealed container that are kept cold may or may not be taxed depending on how the store classifies them — again, asking the cashier is the clearest way to know.

Dietary supplements and vitamins are not food and are not covered by the food tax exemption — they are taxed as regular items. Alcohol is always taxed separately from food tax, at different rates depending on the type of alcohol.

Frequently Asked Questions

Is pizza from a grocery store deli taxed?

Yes, if it is hot or ready to eat. A hot pizza from a grocery store deli counter is taxed the same way a pizza from a pizza restaurant is taxed. A frozen pizza from the freezer section is not taxed because it is unprepared food meant to be cooked at home.

What about coffee and tea from a grocery store?

Unsweetened tea and black coffee are not taxed. Sweetened tea, flavored coffee drinks, and coffee with added ingredients are taxed. If you buy a bottle of unsweetened iced tea, it is not taxed. If you buy a prepared coffee drink from a deli counter, it is taxed.

Are frozen vegetables and frozen meals taxed?

Frozen vegetables with no added sauce or seasoning are not taxed. Frozen meals and frozen dinners that are ready to heat and eat are taxed as prepared foods. The difference is whether the item is a basic ingredient or a complete meal.

Do I pay tax on food I buy at a gas station?

It depends on the item. A bottle of milk or a loaf of bread from a gas station is not taxed. A hot sandwich, hot dog, or prepared food item is taxed. Drinks other than milk and water are taxed.

Can I return food and get the tax back?

Refund policies are set by the store, not by tax law. If a store allows returns on food, they will refund the tax along with the purchase price. Check the store's return policy — many grocery stores do not accept returns on food for health reasons.