Ohio's statewide sales tax is 5.75%, but your total rate depends on county and local taxes

Ohio charges a base sales tax of 5.75% on most purchases. However, counties and cities can add their own local sales taxes on top of that amount. Your actual rate at checkout ranges from 5.75% to 8.5%, depending on where you live and what you buy. Some products are taxed differently or not taxed at all.

The state collects its portion and sends a share to local governments. You pay the combined rate when you make a purchase, but you do not need to file anything yourself — the retailer handles the collection and remittance to Ohio.

Key Takeaways

  • Ohio's state sales tax is 5.75%, but counties add local taxes that raise your total rate to between 5.75% and 8.5%.
  • Groceries, prescription medications, and most medical equipment are not subject to sales tax in Ohio.
  • 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.
  • Some counties tax services like haircuts and repairs, while others do not — the rules vary by location.

How county and local taxes change your rate

The 5.75% state rate is just the starting point. Most Ohio counties add between 0.5% and 2.25% on top of that. Some cities add an additional 0.5% to 1.5%. This means a county with a 1.5% local rate would charge you 7.25% total (5.75% + 1.5%).

The highest combined rates in Ohio are around 8.5%, found in a few urban counties. The lowest rate is 5.75% in counties with no local tax. To find your exact rate, search "Ohio sales tax by county" on the Ohio Department of Taxation website, or ask a cashier at any store in your area — they know the local rate.

What is not taxed in Ohio

Groceries and food for home consumption are not taxed in Ohio, even though restaurant meals are. This means your grocery store receipt will show no sales tax on bread, milk, eggs, and produce, but eating the same items at a restaurant includes tax.

Prescription medications and most medical equipment are also exempt. Nonprescription drugs like over-the-counter pain relievers and cold medicine are taxed, but prescription items are not. Durable medical equipment — wheelchairs, oxygen tanks, hearing aids — is typically exempt as well, though the rules can vary by specific item.

Services that may or may not be taxed

Ohio taxes some services but not others, and the rules differ by county. Haircuts, dry cleaning, and vehicle repairs are generally taxed. Labor charges on home repairs, plumbing, and electrical work are often taxed as well.

However, some counties do not tax services at all, and others exempt specific services like medical or dental work. If you are unsure whether a service charge will be taxed, ask the business before you pay. They can tell you whether the service is taxable in your county.

Sales tax on online and out-of-state purchases

Online retailers are required to collect Ohio sales tax on purchases shipped to Ohio addresses, regardless of where the retailer is located. This applies to most major retailers and marketplaces. You pay the tax at checkout, just as you would in a physical store.

If an online retailer does not collect Ohio sales tax, you are technically required to report the purchase on your state income tax return and pay the tax yourself — this is called "use tax." In practice, most people do not do this, and Ohio does not actively pursue individual consumers for use tax on small purchases. However, the obligation exists.

How to find your exact local rate

The Ohio Department of Taxation publishes a complete list of sales tax rates by county and city. You can search by zip code or address on their website to see your exact combined rate. The rates are updated regularly as counties and cities change their local taxes.

You can also call your county auditor's office or visit a local retailer and ask. Most businesses know their local rate and can tell you immediately. Rates do not change often, so once you know your rate, it typically stays the same for months or years unless your local government votes to change it.

Frequently Asked Questions

Do I pay sales tax on clothing in Ohio?

Yes. Ohio taxes most clothing and shoes at the full sales tax rate. There is no clothing exemption in Ohio, unlike some other states. This includes all apparel, from underwear to coats.

Is restaurant food taxed differently than groceries?

Yes. Groceries you buy to cook at home are not taxed. Restaurant meals, takeout, and prepared foods are taxed at your full local rate. The difference is whether the food is ready to eat when you purchase it.

What if I buy something in one county and use it in another?

You pay the sales tax rate of the county where you make the purchase, not where you use the item. If you buy something in a county with 6% tax and take it to a county with 7% tax, you paid the 6% rate. You do not owe additional tax later.

Are there any products completely exempt from Ohio sales tax?

Yes. Groceries, prescription medications, medical equipment, and some industrial equipment are exempt. Seeds and plants for growing food are also exempt. However, most other products — including clothing, electronics, and household items — are taxed.

Do I need to pay sales tax if I buy from a private person?

No. Sales tax applies only to purchases from businesses and retailers. If you buy a used car or furniture from a private individual, no sales tax is owed. However, if you buy from a dealer or business, tax applies.