Ohio's statewide sales tax is 5.75 percent

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

The total you pay depends on where you shop. A purchase in Columbus will have a different tax rate than the same purchase in Cleveland or Cincinnati, even though both are in Ohio. Your receipt shows the combined rate, but understanding how it breaks down helps you know what portion goes where.

Key Takeaways

  • Ohio's state sales tax is 5.75 percent, but most counties add local taxes that raise the total to between 6.75 and 8.5 percent.
  • Food bought at a grocery store is taxed at 0 percent in Ohio, but prepared food and restaurant meals are taxed at the full rate.
  • Clothing and shoes have no sales tax in Ohio, which is one of the few states with this exemption.
  • The tax rate you see on your receipt is the combined state and local rate for that specific location.
  • Some services like haircuts and repairs are taxed, while others like medical care and education are not.

County and local tax rates vary across Ohio

Most Ohio counties charge an additional 1 to 2.75 percent on top of the state rate. This means your total sales tax at checkout typically falls between 6.75 and 8.5 percent, depending on which county you are in. Franklin County (Columbus) charges 6.75 percent total. Cuyahoga County (Cleveland) charges 8 percent total. Hamilton County (Cincinnati) charges 7.5 percent total.

Some cities within counties also add their own local tax. This is less common but does happen. The best way to know your exact rate is to check your receipt from a recent purchase, which shows the combined rate applied to that transaction. You can also contact your county auditor's office, which maintains the current rates for that area.

What is not taxed in Ohio

Groceries and unprepared food have zero sales tax in Ohio. This means milk, bread, vegetables, meat, and other items you buy at a supermarket to cook at home are not taxed. However, prepared food — anything ready to eat — is taxed at the full rate. A rotisserie chicken from the grocery store deli is taxed. A sandwich from a restaurant is taxed. A frozen dinner is taxed.

Clothing and shoes are also not taxed in Ohio, regardless of price. This applies to regular clothing, work uniforms, and athletic wear. Accessories like hats, belts, and scarves are taxed, but the clothing itself is not.

Medical services, prescription drugs, and health-related items are generally not taxed. Education and training services are also exempt. Certain services like haircuts, dry cleaning, and vehicle repairs are taxed, but professional services like accounting and legal advice are not.

Services that are and are not taxed

Ohio taxes some services but not others. The rule is not always obvious from the name of the service. Haircuts and salon services are taxed. Dry cleaning and laundry services are taxed. Vehicle repairs and maintenance are taxed. Pest control and lawn care are taxed.

Services that are not taxed include medical and dental care, veterinary services, legal services, accounting services, and educational instruction. Repair of certain items like shoes and clothing is not taxed, but repair of vehicles and appliances is taxed. If you are unsure whether a specific service is taxed, ask the business before you pay, or check your receipt afterward to see if tax was added.

How to find the tax rate for your location

The easiest way to find your local sales tax rate is to look at a recent receipt from a store in your area. The receipt shows the combined state and local rate applied to that purchase. If you do not have a receipt, you can search online for your county name plus "sales tax rate" to find the current rate.

You can also contact your county auditor's office directly. The auditor's office maintains the official tax rates and can tell you the exact rate for your county and any cities within it that add additional tax. Most county auditor websites list the rates publicly, and you can find the office phone number through your county government website.

Tax on online purchases and out-of-state orders

Online purchases from large retailers are usually taxed at the rate for your delivery address in Ohio. This applies whether you order from a company based in Ohio or outside the state. Amazon, Walmart, Target, and most major retailers collect Ohio sales tax on orders shipped to Ohio addresses.

Small online sellers and out-of-state businesses may not collect Ohio sales tax, depending on their size and sales volume. However, Ohio law requires you to pay sales tax on these purchases yourself through a "use tax" form when you file your state income tax return. In practice, most individual shoppers do not report this, but it is technically required.

Frequently Asked Questions

Is clothing tax-free in Ohio?

Yes. Clothing and shoes are not taxed in Ohio, regardless of price or type. This includes everyday clothes, work uniforms, and athletic wear. Accessories like hats and belts are taxed, but the clothing itself is not.

Are groceries taxed in Ohio?

Unprepared groceries are not taxed. Food you buy at a supermarket to cook at home — produce, meat, dairy, bread — has zero tax. Prepared food like deli items, restaurant meals, and ready-to-eat foods are taxed at the full rate.

What is the highest sales tax rate in Ohio?

The highest combined rate is 8.5 percent in some locations. Most counties fall between 6.75 and 8.5 percent total. Your exact rate depends on your county and whether your city adds local tax on top of the county rate.

Do I pay sales tax on haircuts?

Yes. Haircuts and salon services are taxed in Ohio at your local combined rate. Medical and dental services are not taxed, but personal grooming services are.

Is sales tax charged on online orders shipped to Ohio?

Large online retailers collect Ohio sales tax on orders shipped to Ohio addresses. Smaller sellers may not, though Ohio law technically requires you to pay use tax on these purchases when you file your state tax return.