Ohio's sales tax rate and what it covers

Ohio charges a 5.75% state sales tax on most goods and some services. When you buy something at a store, that percentage is added to the price at checkout. Counties and cities in Ohio can add their own local sales tax on top of the state rate, so your total tax depends on where you live. For example, if you shop in Franklin County (Columbus), you pay 5.75% state tax plus 1.25% local tax, for a total of 7%.

The state tax applies to tangible goods — things you can touch and take home. This includes clothing, groceries, electronics, furniture, and gasoline. Some services are taxed too, like repair work, haircuts, and dry cleaning. Other services are not taxed, such as medical care, legal advice, and most professional services.

Food bought at a grocery store is not taxed in Ohio, but prepared food — restaurant meals, deli items, and hot food — is taxed at the full rate. The difference matters: a sandwich you buy at a grocery store deli counter and eat there is taxed, but a loaf of bread you take home is not.

Key Takeaways

  • Ohio's base sales tax is 5.75%, but your county or city may add 1% to 2% more, so check your local rate before budgeting.
  • Groceries are not taxed, but restaurant meals and prepared foods are taxed at the full rate.
  • Clothing and most goods are taxed, but medical services, legal services, and prescription medications are not.
  • When you buy something online from an Ohio seller, sales tax is added the same way as in-store purchases.
  • Local tax rates vary by county and city, so two Ohio towns can have different totals even though the state rate is the same.

Local sales tax rates by county

Ohio allows counties and cities to set their own local sales tax rates within limits. The state collects all the tax and distributes the local portion back to each county and city. This means the total rate you pay depends on your exact location — even neighboring cities can differ.

Some counties have no local sales tax at all, so you pay only the 5.75% state rate. Others add 1%, 1.25%, or 1.5% or more. The highest combined rates are usually in urban areas like Cuyahoga County (Cleveland) and Franklin County (Columbus). To find your local rate, search "[your city name] sales tax rate" or call your city or county auditor's office — they maintain the current rates and can tell you exactly what you owe.

Local tax rates can change, though not frequently. If you run a business or manage a budget that depends on sales tax, check your county auditor's website once a year to confirm the rate has not shifted.

What is and is not taxed in Ohio

Understanding what Ohio taxes helps you predict your bill. Taxed items include clothing, shoes, household goods, electronics, furniture, toys, books, and most personal items. Gasoline and diesel fuel are taxed. Repair services — fixing a car, repairing a phone, tailoring clothes — are taxed. Haircuts, manicures, and other personal services are taxed.

Not taxed: groceries and food you prepare at home, prescription medications, medical equipment (like wheelchairs or hearing aids), medical and dental services, legal services, accounting services, and most professional consulting. Utilities like electricity and natural gas are not subject to sales tax, though you may pay other fees. Newspapers and magazines are not taxed.

A common confusion: over-the-counter medicines like pain relievers or cold medicine are taxed as general goods, but prescription medications filled by a pharmacist are not. If you are unsure whether a specific item is taxed, ask the cashier or check the Ohio Department of Taxation website.

Sales tax on online and mail orders

If you order something online from a seller based in Ohio, sales tax is added to your order just as it would be if you walked into their store. The seller collects the tax and sends it to Ohio. The tax rate applied is based on your delivery address in Ohio, not where the seller is located.

If you order from a seller outside Ohio, whether they charge you sales tax depends on whether they have a physical presence or significant sales activity in Ohio. Large online retailers like Amazon now collect Ohio sales tax on most orders shipped to Ohio addresses. Smaller sellers may not, though Ohio law technically requires you to report untaxed purchases on your state tax return — in practice, this is rarely enforced for individual purchases.

If you are ordering from a small out-of-state seller and no tax is charged, you are not breaking the law by accepting that. The responsibility to collect rests with the seller, not you.

How sales tax is calculated and collected

Sales tax is calculated on the subtotal before any discounts are applied. If an item costs $100 and you have a $10 coupon, tax is calculated on $90, not $100. If you return an item, the tax you paid is refunded along with the purchase price.

The seller collects the tax at the register and holds it until the end of the month or quarter, then sends it to the Ohio Department of Taxation. The state keeps the 5.75% portion and distributes the local portion to your county and city. This happens automatically — you do not need to do anything. Your receipt shows the tax amount separately so you can see exactly what you paid.

If you buy something tax-exempt — for example, if you have a resale certificate because you run a business — you show that certificate at checkout and no tax is charged. Nonprofits and government agencies can also use exemption certificates in some cases.

Tax-exempt purchases and resale certificates

If you buy goods to resell them, you do not pay sales tax on those purchases. Instead, you provide the seller with a resale certificate, which tells them you are buying for resale, not personal use. You then collect sales tax from your customers when you sell the items.

To get a resale certificate, you register with the Ohio Department of Taxation. The process is free and can be done online. You will need your business name, address, and federal employer identification number (EIN) or Social Security number. Once registered, you can print certificates and use them with suppliers.

Nonprofits and government agencies may also be exempt from sales tax on certain purchases. Nonprofits must register separately with the state and provide an exemption certificate. The rules for what nonprofits can buy tax-free are specific, so contact the Ohio Department of Taxation if you run a nonprofit and want to know whether a particular purchase qualifies.

Frequently Asked Questions

Does Ohio tax clothing?

Yes, clothing is taxed at the full sales tax rate in Ohio. This includes shoes, hats, coats, and all wearable items. There is no special exemption for clothing, unlike some other states.

Is gasoline taxed in Ohio?

Yes, gasoline and diesel fuel are subject to Ohio sales tax. The tax is included in the price you see at the pump. Ohio also charges a separate fuel tax per gallon, which is different from sales tax.

What if a store charges me the wrong sales tax amount?

If you notice the tax is incorrect on your receipt, tell the cashier immediately. Most stores will correct it on the spot. If you paid too much and left the store, contact the store's customer service with your receipt and they will refund the difference.

Do I pay sales tax on services like haircuts or car repairs?

Yes, personal services like haircuts, manicures, and car repairs are taxed in Ohio. The tax is added to your bill the same way it is for goods. Medical and dental services are the main exceptions.

Can I use an out-of-state ID to avoid paying Ohio sales tax?

No. Sales tax is based on where the item is delivered or picked up, not on where you live or what ID you have. If you are buying something in Ohio or having it shipped to an Ohio address, Ohio sales tax applies.