Ohio's current sales tax rate is 5.75 percent
Ohio has a state sales tax of 5.75 percent that applies to most goods you buy in stores. This is the base rate set by the state. However, your actual tax rate depends on where you shop — counties and cities in Ohio can add their own local sales taxes on top of the state rate, so the total you pay ranges from 5.75 percent to 8.5 percent depending on your location.
The state rate of 5.75 percent has been in place since 2005. It is applied at the point of sale when you check out, and the retailer collects it and sends it to the state. You will see the tax amount listed separately on your receipt.
Key Takeaways
- Ohio's state sales tax is 5.75 percent, but your total tax rate is higher if your county or city adds a local tax.
- Local sales taxes in Ohio range from 0 to 2.75 percent, making the combined rate between 5.75 and 8.5 percent depending on where you live.
- Most goods are taxed, but groceries, prescription medications, and some medical equipment are exempt from sales tax.
- 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.
How local taxes add to the state rate
On top of the 5.75 percent state rate, counties and cities throughout Ohio impose their own local sales taxes. These local rates vary widely. Some counties add as little as 0.5 percent, while others add up to 2.75 percent. This means a purchase in one Ohio city might be taxed at 6.25 percent while the same purchase across the county line could be taxed at 7.5 percent or higher.
The local tax is collected by the same retailer at the same time as the state tax. You do not pay it separately — it is all added together and shown as one total on your receipt. The retailer then distributes the state portion to the state and the local portion to the county or city where the sale occurred.
To find out your exact local rate, you can look up your address on the Ohio Department of Taxation website, call your county auditor's office, or simply ask a cashier at a store in your area. They can tell you the combined rate for your location.
What items are exempt from sales tax in Ohio
Not everything you buy is subject to sales tax in Ohio. Groceries — food you buy to prepare at home — are not taxed. This includes items like milk, bread, vegetables, meat, and cereal. However, prepared food, restaurant meals, and food you eat in the store are taxed.
Prescription medications are also exempt from sales tax in Ohio. Over-the-counter medications like pain relievers and cold medicine are taxed, but prescriptions filled by a pharmacist are not. Medical equipment prescribed by a doctor, such as wheelchairs, canes, and diabetic testing supplies, is typically exempt as well, though you may need to provide a prescription or doctor's letter.
Clothing and footwear are taxed in Ohio, unlike in some other states. Services are generally not taxed — for example, haircuts, repairs, and labor are not subject to sales tax. If you are unsure whether a specific item is taxed, ask the retailer before you buy, or check the Ohio Department of Taxation website for a full list of exempt items.
Where to find your specific local tax rate
Your exact sales tax rate depends on your county and sometimes your city. The easiest way to find it is to visit the Ohio Department of Taxation website and use their sales tax rate lookup tool. You enter your address or zip code, and it shows you the combined state and local rate for that location.
You can also contact your county auditor's office directly — they maintain records of all local tax rates in your area. If you shop online or by phone, the retailer will charge you the tax rate for the address where the item is being delivered or picked up, not the rate where you live or where the company is based.
How sales tax is used in Ohio
The state sales tax revenue goes into Ohio's General Revenue Fund, which supports schools, roads, public safety, and other state services. Local sales taxes collected by counties and cities stay in those communities and typically fund schools, police and fire departments, libraries, and other local services.
When you see the tax amount on your receipt, that money does not stay with the retailer. The store acts as a collector and passes the funds along to the state and local governments within a set timeframe — usually monthly or quarterly, depending on the retailer's size and the local rules.
Frequently Asked Questions
Do I pay sales tax on online purchases from Ohio retailers?
Yes. Ohio retailers must collect sales tax on online orders shipped to addresses in Ohio. The tax rate applied is based on the delivery address, not where you live or where the retailer is located. This applies whether you order from an Ohio company or an out-of-state company that has a physical presence in Ohio.
Is there sales tax on used items or secondhand goods?
Sales tax applies to used goods sold by retailers, including used cars, used furniture, and used electronics. However, private sales between individuals are generally not taxed. If you sell your used car to a friend, no sales tax is owed. If you sell it to a used car dealer, sales tax applies to the sale price.
What is the sales tax on gasoline in Ohio?
Gasoline is not subject to Ohio's sales tax. Instead, Ohio charges an excise tax on fuel — currently 38.5 cents per gallon for gasoline and 47 cents per gallon for diesel. This tax is built into the price you see at the pump and is separate from sales tax.
Can I get a refund of sales tax I paid?
Consumers generally cannot get a refund of sales tax paid on purchases. However, if you return an item and receive a refund, the sales tax you paid on that item is also refunded. Businesses and tax-exempt organizations may be able to avoid paying sales tax on certain purchases by providing a resale certificate or tax-exempt documentation to the retailer.