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 set by the state. However, your actual tax rate depends on where you live, because counties and cities in Ohio can add their own local sales taxes on top of the state rate. Your total sales tax can range from 5.75 percent to as high as 8.5 percent, depending on your location.

When you buy something in Ohio, the tax is calculated on the purchase price at checkout. The seller collects the tax and sends it to the state and local tax authorities. You do not pay sales tax separately — it is included in what you see on your receipt.

Key Takeaways

  • Ohio's base sales tax rate is 5.75 percent, but your actual rate depends on your county and city.
  • Local sales taxes can add 0.5 to 2.75 percent on top of the state rate, making your total anywhere from 5.75 to 8.5 percent.
  • You can find your exact local rate by entering your address on the Ohio Department of Taxation website or calling your county auditor.
  • Groceries, prescription medications, and some medical equipment are exempt from sales tax in Ohio.

How local taxes add to the state rate

Ohio allows counties to impose a sales tax of up to 1.5 percent, and cities can add up to 1.25 percent on top of that. Not every county and city uses the full amount they are allowed. Some counties have no local tax at all, while others layer both county and city taxes together.

For example, Franklin County (which includes Columbus) has a 1.5 percent county tax plus varying city taxes. Cuyahoga County (which includes Cleveland) has a 1.5 percent county tax. Hamilton County (which includes Cincinnati) has a 1.5 percent county tax. But a county in a rural area might have no local tax at all, meaning residents pay only the 5.75 percent state rate.

The only way to know your exact rate is to look it up for your specific address. The Ohio Department of Taxation has a sales tax lookup tool on its website where you enter your street address and it returns your combined rate. You can also call your county auditor's office — they maintain the local tax rates and can tell you the exact percentage for your location.

What is and is not taxed in Ohio

Sales tax in Ohio applies to most tangible goods — clothing, furniture, electronics, household items, and similar products. It also applies to many services, including repair work, haircuts, and entertainment admissions.

However, certain items are exempt from sales tax. Groceries and food items intended for home consumption are not taxed. Prescription medications are not taxed. Medical equipment prescribed by a doctor — such as wheelchairs, hearing aids, and diabetic supplies — is not taxed. Newspapers and magazines are not taxed. Clothing and footwear are not taxed in Ohio, which is a significant exemption compared to many other states.

Services that are not taxed include labor on repairs to tangible goods in some cases, though the rules are complex. If you are unsure whether a specific item or service is taxed, the Ohio Department of Taxation publishes detailed guidance on its website, or you can contact the department directly.

Finding your exact sales tax rate

To find your combined sales tax rate, visit the Ohio Department of Taxation website and use their sales tax rate lookup tool. You will need your street address. The tool returns your state rate plus all applicable local rates and shows you the total you will pay.

If you do not have internet access or prefer to speak with someone, call your county auditor's office. The auditor's office maintains all local tax rates and can tell you the exact percentage for your address over the phone. You can find your county auditor's contact information by searching "[your county name] auditor" online or calling your city or county government office.

Sales tax on online purchases

Online retailers are required to collect and remit Ohio sales tax on purchases shipped to Ohio addresses. The tax rate applied is based on the delivery address, not where the retailer is located. This means if you order something online to be delivered to your Ohio home, you will pay your local combined sales tax rate, just as you would if you bought the item in a store.

Some very small retailers or out-of-state sellers may not collect Ohio sales tax, but this is becoming less common. If you receive an item without sales tax charged, you are technically responsible for reporting and paying the tax yourself on your state income tax return, though most individuals do not do this.

Frequently Asked Questions

Does Ohio have sales tax on groceries?

No. Food and groceries intended for home consumption are exempt from sales tax in Ohio. This includes items like bread, milk, vegetables, and meat. However, prepared foods — such as restaurant meals, deli items ready to eat, and hot food — are taxed.

What is the sales tax in Columbus?

Columbus is in Franklin County. The state rate is 5.75 percent, Franklin County adds 1.5 percent, and Columbus adds an additional 1.25 percent, for a total of 8.5 percent. However, rates can vary by specific neighborhood or district, so use the Ohio Department of Taxation lookup tool with your exact address to confirm.

Do I pay sales tax on used items?

Yes, sales tax applies to used goods sold by retailers, including used cars, used furniture, and used electronics. However, if you sell a used item privately to another person, sales tax does not apply to that transaction.

Is clothing taxed in Ohio?

No. Clothing and footwear are exempt from sales tax in Ohio. This includes shoes, shirts, pants, coats, and accessories. The exemption applies regardless of price.