Ohio's base sales tax rate and how it works

Ohio's state sales tax is 5.75%. This is the floor rate that applies statewide, but your actual tax depends on where you buy and what you buy. Most Ohio counties add a local sales tax on top of the state rate, which means the total you pay at checkout ranges from 5.75% to 8.5% depending on your location.

The state collects its 5.75% on most goods and some services. Counties then layer on their own rate — typically between 0.5% and 2.5% — to fund local schools, transit, and other services. A few counties have no additional local tax, while others have reached the state's cap of 2.5% local rate.

The tax applies at the point of sale. If you buy something in one county and take it home to another, you pay the tax rate where the transaction happens, not where you live.

Key Takeaways

  • Ohio's state sales tax is 5.75%, but most counties add 0.5% to 2.5% on top, making your total rate between 5.75% and 8.5%.
  • The tax you pay depends on the county where you make the purchase, not where you live.
  • Groceries, prescription medications, and most medical equipment are exempt from sales tax in Ohio.
  • Services like haircuts, repairs, and professional fees are generally not taxed, but prepared food and restaurant meals are.
  • You can find your exact local rate on the Ohio Department of Taxation website or by entering your zip code.

County-by-county rates and where to find yours

Ohio has 88 counties, and each sets its own local rate within state limits. Franklin County (Columbus) charges 6.75% total. Cuyahoga County (Cleveland) charges 7.25%. Hamilton County (Cincinnati) charges 7.25%. Rural counties often have lower rates — some charge only 5.75% statewide with no local addition.

The easiest way to find your exact rate is to visit the Ohio Department of Taxation website and use their sales tax rate lookup tool. Enter your zip code and it will show you the combined state and local rate for that area. You can also call your county auditor's office directly.

Rates can change when a county passes a new levy or when a temporary rate expires. If you run a business or make frequent large purchases, check the rate annually to catch changes.

What is and isn't taxed in Ohio

Groceries and food you prepare at home are not taxed. This includes bread, milk, vegetables, meat, and frozen foods you cook yourself. However, prepared food — restaurant meals, deli items, hot food from a grocery store — is taxed at the full rate.

Prescription medications and most medical equipment (wheelchairs, canes, diabetic supplies) are exempt. Over-the-counter medications like aspirin and cold medicine are taxed. Clothing and shoes are taxed, with no special exemption for children's sizes.

Services are generally not taxed. A haircut, car repair, dental work, or plumbing call is not subject to sales tax. However, if you buy a product as part of that service — paint for a house painter, parts for a mechanic — the product itself may be taxed depending on how the invoice is structured.

Digital products and subscriptions (streaming services, software, e-books) are taxed. Gasoline is taxed at the pump as part of the fuel excise tax, separate from sales tax.

Sales tax on online and out-of-state purchases

If you order from an online retailer and it ships to an Ohio address, Ohio sales tax applies. Most large retailers now collect and remit this tax automatically. The rate charged is based on the delivery address zip code, not the retailer's location.

If you buy something in another state and bring it home to Ohio, you do not pay Ohio sales tax at the register — but Ohio law technically requires you to pay "use tax" on that purchase when you file your state tax return. In practice, most individuals do not report these purchases, and the state does not pursue individual consumers for small amounts. Businesses, however, are expected to track and report use tax on out-of-state purchases.

If you buy tax-free in another state (for example, New Hampshire has no sales tax) and bring the item to Ohio, no tax is owed. The tax obligation is based on where the sale occurs, not where the item ends up.

How to calculate sales tax on a purchase

To find the tax on any purchase, multiply the pre-tax price by your local rate as a decimal. If you are in Franklin County (6.75% total) and buy a $100 item, the math is: $100 × 0.0675 = $6.75 in tax, for a total of $106.75.

Most point-of-sale systems calculate this automatically, so you see the total at checkout. If you are budgeting for a large purchase or comparing prices between counties, doing this math yourself can help you understand the true cost.

Some retailers display prices with tax included (rare in the U.S.) and some without (standard). Ohio retailers typically show the pre-tax price and add tax at checkout, so the sticker price is not the final price you pay.

Special situations: resale certificates and tax-exempt purchases

If you are a business buying inventory to resell, you can provide a resale certificate to avoid paying sales tax on that purchase. You will pay tax only when the end customer buys the item. The certificate must be issued by the Ohio Department of Taxation and kept on file with your supplier.

Nonprofits and government agencies can also obtain exemption certificates for certain purchases. The rules vary by organization type and purchase category, so contact the Ohio Department of Taxation to determine whether your organization qualifies.

If you believe a purchase should be tax-exempt and you were charged tax, keep your receipt and contact the retailer. If the retailer cannot resolve it, you can file a refund request with the Ohio Department of Taxation, though this process is typically used for businesses rather than individual consumers.

Frequently Asked Questions

Does Ohio tax groceries?

No. Unprepared food you buy at a grocery store — produce, meat, dairy, bread, frozen vegetables — is not taxed. Prepared food like deli sandwiches, hot pizza, or restaurant meals is taxed at your full local rate.

What is the sales tax in Columbus?

Franklin County, where Columbus is located, has a combined rate of 6.75% (5.75% state plus 1% local). This applies to all taxable purchases made in that county.

Do I pay sales tax on clothes in Ohio?

Yes. Clothing and shoes are taxed at the full rate in Ohio. There is no exemption for children's clothing or any other apparel category.

Can I return something and get the sales tax back?

When you return an item for a refund, the sales tax is refunded along with the purchase price. If you exchange an item for another, tax is recalculated on the new purchase based on its price and your local rate.

Is there a difference between state and local sales tax on my receipt?

Most receipts show one combined sales tax line. If you need to see the breakdown between state and local portions, ask the retailer or check your receipt details — some systems itemize it, others do not. The total is what matters for your purchase.