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

When you buy something in Ohio, you pay the state's base sales tax of 5.75% on top of the price. Most counties and cities add their own local sales tax on top of that, which means your total rate depends on where you shop. A purchase in Columbus will have a different total tax than the same purchase in Cleveland or a rural county. The state collects the money and distributes a portion to local governments.

Sales tax applies to tangible goods — things you can touch and take home. It does not apply to services like haircuts, car repairs, or medical visits. Food you eat at a restaurant is taxed, but groceries you buy at a store to cook at home are not. Understanding which items are taxed and which are not helps you predict what you will actually pay at checkout.

Key Takeaways

  • Ohio's state sales tax is 5.75%, and most counties and cities add local tax on top of that, bringing totals to 6.5% to 8.5% depending on location.
  • Sales tax applies to goods you buy but not to most services, and groceries for home cooking are exempt while restaurant meals are taxed.
  • Clothing and footwear under $20 per item are not taxed in Ohio, but items over that threshold are.
  • Businesses collect sales tax at the register and send it to the Ohio Department of Taxation, which distributes it to state and local governments.

Local sales tax rates vary by county and city

The 5.75% state rate is the floor. On top of that, counties can add up to 1.5% and cities can add additional local tax. This means your actual rate at checkout depends on your exact location. Franklin County (Columbus) has a combined rate of 7.5%. Cuyahoga County (Cleveland) is 8%. Some rural counties are closer to 6.5%.

You can find your exact local rate by entering your address on the Ohio Department of Taxation website or by asking a cashier. The rate does not change based on what you buy — the same percentage applies to all taxable items in your area. If you shop near a county line, crossing over can change your tax rate, which is why some people notice differences when they travel.

What is and is not taxed in Ohio

Groceries — food you buy raw or uncooked to prepare at home — are not taxed. This includes meat, produce, dairy, bread, and canned goods. Restaurant meals, fast food, and prepared foods are taxed. If you buy a rotisserie chicken from a grocery store deli, it is taxed because it is prepared food. If you buy a raw chicken to cook at home, it is not.

Clothing and footwear under $20 per item are exempt from sales tax. A $15 shirt is not taxed. A $25 shirt is taxed. Accessories like hats, belts, and scarves are taxed regardless of price. Shoes under $20 are exempt; shoes over $20 are taxed. This rule applies to the price of a single item, not your total purchase.

Services are generally not taxed. A haircut, plumbing repair, or doctor visit has no sales tax. However, some services bundled with goods are taxed — for example, if a salon sells you shampoo along with a haircut, the shampoo portion is taxed but the service is not. Prescription medications are not taxed, but over-the-counter drugs and vitamins are.

How sales tax is collected and where the money goes

The business where you shop collects sales tax at the register and holds it temporarily. They send the collected tax to the Ohio Department of Taxation on a schedule — usually monthly for larger retailers, quarterly for smaller ones. The state then distributes the money: the state keeps its portion, and local governments receive their share based on where the sale occurred.

You do not pay sales tax directly to the government. The retailer is responsible for collecting it, reporting it, and sending it in. If a business fails to collect or send sales tax, the state can audit them and impose penalties. As a customer, you simply pay the total at checkout, which includes the tax already calculated.

Sales tax on online and out-of-state purchases

If you order something online from a seller with a physical location in Ohio or a large national retailer, sales tax is usually added to your order based on your Ohio address. The rate applied is the rate for your delivery location, not where the seller is based. If you have an Ohio address and order from Amazon, you pay Ohio sales tax.

Small online sellers without a physical presence in Ohio may not collect Ohio sales tax, though this is changing. Federal law now requires sellers with a certain amount of sales volume to collect sales tax in states where they ship, even if they have no office there. If you buy from a small seller and no tax is collected, you may owe use tax on that purchase when you file your Ohio tax return, though most individuals do not report this.

Special situations and exemptions

Certain organizations do not pay sales tax on purchases. Nonprofits, schools, and government agencies can provide a tax exemption certificate to avoid paying sales tax on goods they buy for their operations. A nonprofit buying office supplies presents the certificate, and the retailer does not charge tax. This is not available to individuals.

Some items are always exempt: newspapers, magazines, and certain medical equipment. Prosthetics, hearing aids, and mobility devices have reduced or no tax in some cases. If you use medical equipment regularly, ask the seller whether it qualifies for an exemption — the rules are specific and the seller usually knows them.

Resale certificates allow businesses to buy goods without paying sales tax if they plan to resell those goods. A clothing store buys inventory without paying tax, then charges tax when you buy the item. This prevents tax from being charged twice on the same item.

Frequently Asked Questions

Do I pay sales tax on groceries in Ohio?

No, groceries for home cooking are not taxed. This includes raw meat, produce, bread, dairy, and canned goods. Restaurant meals and prepared foods from a deli counter are taxed. The rule is whether the food is ready to eat or requires preparation at home.

What is the total sales tax rate where I live?

Ohio's state rate is 5.75%, plus your local county and city tax. Your total ranges from about 6.5% to 8.5% depending on your exact location. You can find your rate by entering your address on the Ohio Department of Taxation website or by asking a cashier at a local store.

Are clothes taxed in Ohio?

Clothing and footwear under $20 per item are not taxed. Items over $20 are taxed. A $15 pair of jeans is not taxed; a $25 pair is. Accessories like belts, hats, and scarves are taxed regardless of price.

Do I pay sales tax on online orders shipped to Ohio?

Most large online retailers and those with Ohio locations collect and charge Ohio sales tax on orders shipped to your address. The rate applied is the rate for your delivery location. Small sellers may not collect tax, though federal law is expanding who must collect it.

Is sales tax added to the price shown on the shelf?

No. The shelf price is before tax. Sales tax is calculated and added at checkout. A $10 item costs $10.75 to $10.85 depending on your location's total tax rate. Retailers must display the tax rate clearly or show the total with tax included.