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, the rate you pay at checkout is almost always higher because counties and cities add their own local taxes on top. Your actual rate ranges from 6.25% to 8.5% depending on where you live and what you buy. The state does not publish a single "Ohio sales tax rate" because there is no single rate — it varies by location and product category.
When you see a price tag, the tax added at the register includes the state portion plus any county and city portions that apply to your address. A purchase in Columbus will have a different total tax than the same purchase in Cleveland or Cincinnati, even though the state portion stays at 5.75%.
Key Takeaways
- Ohio's state sales tax is 5.75%, but counties add 0.5% to 1.5% and some cities add more, bringing your total to between 6.25% and 8.5%.
- The tax rate that applies is determined by where the sale happens, not where you live, so buying in a different county changes what you pay.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in Ohio, but prepared foods and over-the-counter drugs are taxed.
- Online purchases from out-of-state sellers are subject to Ohio sales tax if the seller has a physical presence or meets sales thresholds in the state.
County and local tax rates across Ohio
Every Ohio county adds a local tax on top of the 5.75% state rate. Most counties add between 0.5% and 1.5%, but the exact amount varies. For example, Franklin County (Columbus) adds 1.25%, Cuyahoga County (Cleveland) adds 1.25%, and Hamilton County (Cincinnati) adds 1.25%. Some counties add only 0.5%, while others go as high as 1.5%.
Some cities within counties also add their own tax, which stacks on top of both the state and county rates. This means a city in one county might have a total rate of 7.5%, while a city in a neighboring county has 6.75%. The only way to know your exact rate is to check your county's tax commissioner website or ask a retailer in your area.
When you buy something online and have it shipped to an Ohio address, the tax rate applied is based on the delivery address, not the seller's location. If you order from a retailer in another state and have it sent to your home in Ohio, Ohio's tax rules apply.
What is and is not taxed in Ohio
Ohio exempts certain items from sales tax entirely. Unprepared groceries — raw meat, produce, dairy, bread, and canned goods — are not taxed. Prescription medications filled by a pharmacist are not taxed. Medical equipment such as wheelchairs, walkers, and diabetic supplies are not taxed when purchased for medical use.
Items that look similar but are taxed include prepared foods (deli items, hot food, restaurant meals), over-the-counter medications (cold medicine, pain relievers, vitamins), and cosmetics. A sandwich from a deli counter is taxed, but a loaf of bread from the shelf is not. A bottle of aspirin is taxed, but a prescription inhaler is not.
Clothing and shoes are taxed in Ohio, with no exemption for children's clothing or any other category. Services such as haircuts, repairs, and labor are generally taxed as well, though the rules vary by service type.
How sales tax is calculated on your purchase
Sales tax in Ohio is calculated on the sale price before any discounts or coupons are applied. If an item costs $100 and you have a $10 coupon, the tax is calculated on $90. If you buy multiple items, each item's tax is calculated separately and then added together, though the difference is usually a few cents.
The retailer is responsible for collecting and remitting the tax to the state and local tax authorities. You do not file sales tax yourself as a consumer — it is handled at the point of sale. The amount shown on your receipt is what you owe; there are no additional taxes due later.
For large purchases or business transactions, the calculation remains the same, but the seller may handle the paperwork differently. If you are buying for a business and have a resale certificate, you may not pay sales tax on certain purchases, but you must provide the certificate to the seller before the transaction.
Sales tax on online and remote purchases
Online retailers are required to collect Ohio sales tax on orders shipped to Ohio addresses if they meet certain conditions. Most large online retailers (Amazon, Walmart, Target) collect Ohio sales tax automatically. Smaller sellers may not, depending on whether they have a physical location in Ohio or meet sales thresholds set by state law.
If you buy from an out-of-state seller who does not collect Ohio sales tax, you are technically responsible for paying "use tax" — which is the same rate as sales tax — when you file your state income tax return. In practice, very few individual consumers report use tax, but the obligation exists.
Marketplace platforms like eBay and Facebook Marketplace do not automatically collect sales tax on private sales between individuals. If you buy a used item from another person, sales tax typically does not apply, though this depends on the specific circumstances of the sale.
Finding your specific county and city tax rate
To find the exact sales tax rate for your address, start with your county's tax commissioner website. Most county tax commissioners maintain a rate table that shows the state rate, county rate, and any city rates that apply to specific addresses. You can search by city name or zip code.
If you cannot find the information online, call your county tax commissioner's office directly. They can tell you the rate for your specific address in seconds. The Ohio Department of Taxation also maintains a list of all county rates on its website, though it does not break down city-level variations.
Retailers in your area can also tell you the rate. If you are shopping in a store, ask the cashier or customer service desk. If you are buying online, some retailers show the tax amount before you complete checkout, so you can see what rate is being applied to your address.
Frequently Asked Questions
Is Ohio sales tax the same everywhere in the state?
No. The state portion is always 5.75%, but counties and cities add different amounts. Your total rate depends on your location and ranges from 6.25% to 8.5%. Two purchases of the same item in different counties will have different tax amounts.
Do I pay sales tax on groceries in Ohio?
Unprepared groceries like raw meat, produce, bread, and canned goods are not taxed. Prepared foods from a deli counter, hot foods, and restaurant meals are taxed. Over-the-counter medications and vitamins are also taxed, even though they are sold in grocery stores.
What if I buy something online from out of state?
If the seller collects sales tax, it will be added based on your Ohio delivery address. If the seller does not collect it, you may owe use tax when you file your state return, though enforcement for individual consumers is rare. Large retailers almost always collect Ohio tax automatically.
Are clothes and shoes taxed in Ohio?
Yes. Ohio taxes all clothing and shoes, including children's items. There is no exemption for any category of apparel. The tax rate that applies is the rate for the location where the purchase happens.
Can I avoid sales tax by buying in a different county?
The tax rate that applies is based on where the item is delivered or picked up, not where you live. If you buy something in a lower-tax county but have it shipped to your home in a higher-tax county, the higher rate applies. You cannot avoid your local tax by purchasing elsewhere.