Ohio charges a 5.75% state sales tax on most goods, plus local sales taxes that vary by county and city

Ohio's sales tax is a combination of state and local rates. The state portion is always 5.75%. On top of that, your county or city may add between 0.5% and 2.25% in local sales tax. Your total rate depends on where you make the purchase. A shirt that costs $20 might have $1.15 in state tax in one county and $1.45 in another, depending on local rates.

Sales tax is added at the register or checkout. You do not pay it separately — it appears in your final total. The seller collects it and sends it to Ohio and to the local government where the sale happened.

Key Takeaways

  • Ohio's state sales tax is 5.75%, but your actual rate is higher because counties and cities add their own local taxes on top.
  • Local sales tax rates range from 0.5% to 2.25%, so your total rate depends on which county and city you are in.
  • Most goods are taxed, but groceries, prescription medications, and some medical equipment are exempt.
  • You pay sales tax when you buy something in Ohio, whether you shop in a store or online from an Ohio seller.

What gets taxed and what does not

Groceries are not taxed in Ohio. This means milk, bread, vegetables, and meat have no sales tax. However, prepared foods — items from a deli counter, hot foods, or anything you eat at a restaurant — are taxed.

Prescription medications are exempt from sales tax. Over-the-counter medicines like aspirin or cold medicine are taxed. Medical equipment such as wheelchairs, walkers, and diabetic testing supplies are generally not taxed if prescribed by a doctor.

Clothing is taxed in Ohio. Shoes, shirts, pants, and coats all have sales tax. Services like haircuts, car repairs, and plumbing are not taxed. Digital goods and software subscriptions are taxed.

How local sales tax rates work in your area

Ohio has 88 counties, and each one sets its own local sales tax rate within state limits. Some counties add 0.5%; others add as much as 2.25%. Cities within those counties may add additional local tax on top of the county rate.

You can find your exact rate by entering your address on the Ohio Department of Taxation website or by calling your county auditor's office. The rate you see at checkout is your combined state plus local rate. For example, if you live in Franklin County (Columbus), your rate might be 7.5% total. In Hamilton County (Cincinnati), it might be 7.25%.

Sales tax on online purchases

If you buy something online from an Ohio seller, you pay Ohio sales tax. The seller collects it based on your delivery address. If you order from a seller outside Ohio, you may or may not pay sales tax depending on whether that seller has a legal presence in Ohio or is required by federal law to collect tax.

You are not responsible for tracking or paying sales tax on out-of-state purchases yourself. The obligation falls on the seller. If a seller fails to collect tax, that is between them and the state — you do not owe back tax as a consumer.

Who collects sales tax and where it goes

The business selling you the item collects the sales tax. They hold it and send it to the Ohio Department of Taxation and to the local government where the sale occurred. The state portion funds state services; the local portion funds county and city services.

Businesses file sales tax returns monthly, quarterly, or annually depending on how much tax they collect. Small sellers may file once a year. Large retailers file monthly. The state audits some businesses to make sure they collected and reported the correct amount.

Sales tax on specific items people often ask about

Gasoline has a separate fuel tax in addition to sales tax, so you pay both. Alcohol is taxed at the regular sales tax rate, plus there is a separate excise tax on beer, wine, and liquor. Cigarettes and vaping products have sales tax plus a separate tobacco tax.

Used items sold by individuals — a car sold between two people, a used book sold at a garage sale — do not have sales tax. Used items sold by a business do have sales tax. Vehicles have their own registration and tax system separate from sales tax.

What happens if you pay the wrong amount

If a seller charges you too much sales tax, you can ask them to correct it. Most modern cash registers calculate tax automatically, so overcharges are rare. If you notice an error on your receipt, show it to the cashier or manager before you leave the store.

If you discover an error later, contact the business. If they will not fix it, you can file a complaint with the Ohio Department of Taxation, though the state does not refund individual consumers — they work with the business to correct their reporting.

Frequently Asked Questions

Does Ohio have sales tax on food?

Groceries like milk, bread, and raw vegetables have no sales tax. Prepared foods, restaurant meals, and deli items are taxed. Hot foods and anything you eat at a business location are taxed.

What is the sales tax rate where I live?

Your rate is the state rate (5.75%) plus your local rate (0.5% to 2.25%). Enter your address on the Ohio Department of Taxation website to see your exact combined rate, or call your county auditor's office.

Do I pay sales tax on clothes?

Yes. Clothing, shoes, and accessories are taxed in Ohio at your local combined rate. There is no clothing exemption.

Is sales tax charged on online orders?

If you order from an Ohio seller, sales tax is charged based on your delivery address. Orders from out-of-state sellers may or may not be taxed depending on the seller's obligations under federal law.

Why is my sales tax different in different cities?

Each county sets its own local tax rate, and some cities add additional local tax on top. Your total rate depends on the exact location where you make the purchase.