Ohio's statewide sales tax is 5.75 percent
Ohio charges a 5.75 percent sales tax on most retail purchases. 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.
The total you pay at checkout is the state rate plus any local additions. A purchase that costs $100 in one Ohio county might have a different total tax in another county a few miles away. Knowing your local rate matters if you are budgeting or comparing prices across regions.
Key Takeaways
- Ohio's state sales tax is 5.75 percent, but your total rate includes local taxes added by your county or city.
- Local sales tax rates range from 0.5 percent to 2.25 percent depending on where you live, making total rates between 6.25 and 8 percent across the state.
- Most tangible goods are taxed, but groceries, prescription medications, and certain services are exempt.
- You can find your exact local rate by entering your address on the Ohio Department of Taxation website or asking your retailer.
How local taxes stack on top of the state rate
Every county in Ohio adds a local sales tax. These county rates range from 0.5 percent to 2.25 percent. Some cities and school districts layer on additional taxes as well. The result is that your total sales tax bill varies by location.
For example, Franklin County (which includes Columbus) has a county rate of 1.5 percent, bringing the total to 7.25 percent. Cuyahoga County (which includes Cleveland) has a county rate of 1.75 percent, bringing the total to 7.5 percent. Rural counties with lower local rates may have totals closer to 6.25 percent. There is no single "Ohio sales tax" — only a state floor with local additions.
The Ohio Department of Taxation publishes a complete list of all county and local rates. You can also call your county auditor's office or check with a retailer in your area to confirm the exact rate where you shop.
What is and is not taxed in Ohio
Sales tax in Ohio applies to most tangible goods — clothing, electronics, furniture, household items, and similar purchases. It also applies to certain services, though the rules are specific.
Several categories are exempt from sales tax. Groceries and food purchased for home consumption are not taxed. Prescription medications are exempt. Medical equipment prescribed by a doctor, such as wheelchairs or oxygen equipment, is not taxed. Utilities like electricity and natural gas are not subject to sales tax. Certain services — including haircuts, repairs, and labor — are also exempt, though the rules depend on the type of service and how it is billed.
Items purchased for resale by a business are not taxed if the business provides a resale certificate. Digital products and software have their own rules that vary by type and use.
Finding your exact local sales tax rate
The fastest way to find your rate 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 the tool shows your state rate plus all local additions.
If you do not have internet access, you can call your county auditor's office. The auditor's office keeps records of all tax rates in your county and can tell you the exact total you should see on a receipt. You can also ask a cashier at any local store — they see the rate every day and can confirm it for you.
Knowing your rate is useful if you are comparing prices between counties or planning a large purchase. Some people shop across county lines to take advantage of lower rates, though the difference is usually small.
How sales tax is collected and used
When you pay sales tax at a store, the retailer collects it and sends it to the state and local governments. The state keeps the 5.75 percent portion. County and city portions go to those local governments. School districts that have added their own tax receive their share as well.
Local sales tax revenue funds schools, roads, public safety, and other services in your county and city. The breakdown of how money is spent varies by location, but it is typically managed by the county auditor and city finance offices.
Retailers are responsible for collecting the correct rate and remitting it on time. If you notice a discrepancy on a receipt — for example, if the tax seems higher than your local rate — you can ask the store to explain the charge or contact your county auditor.
Sales tax on online and out-of-state purchases
Ohio sales tax applies to online purchases shipped to an Ohio address. Large online retailers like Amazon, Walmart, and Target now collect and remit Ohio sales tax on most items. The rate charged is based on the delivery address, so you pay your local rate even if you order from out of state.
Some smaller online sellers may not collect Ohio sales tax. If you buy from a seller who does not collect it, you may owe use tax — a tax on items purchased out of state for use in Ohio. Most individual shoppers do not report use tax, but it is technically owed. The rate is the same as your local sales tax rate.
If you are a business owner or make frequent large purchases, you should understand use tax rules. The Ohio Department of Taxation has guidance on when use tax applies and how to report it.
Frequently Asked Questions
Does Ohio tax groceries?
No. Food and groceries purchased for home consumption are exempt from Ohio sales tax. This includes items like bread, milk, produce, and meat. However, prepared foods — such as restaurant meals, deli items sold hot, or food from a food truck — are taxed.
What is the highest sales tax rate in Ohio?
The highest combined rate is 8 percent in some areas. This occurs when a county adds 2.25 percent to the state 5.75 percent rate, and some cities or school districts add additional local tax. The lowest rate is around 6.25 percent in counties that add only 0.5 percent.
Do I pay sales tax on clothing in Ohio?
Yes. Clothing and shoes are subject to Ohio sales tax at your local rate. There is no clothing exemption in Ohio, unlike some other states.
How often do sales tax rates change?
State rates change rarely. Local rates can change when a county or city votes to adjust them, but this is not frequent. Check the Ohio Department of Taxation website if you have not looked up your rate in several years.
Can I get a refund of sales tax I already paid?
Generally, no. Sales tax is final once you pay it. However, if you return an item and receive a refund, the sales tax portion is refunded as well. If you believe you were charged the wrong rate, contact the store or your county auditor.