How Ohio Sales Tax Works and What You Pay

Ohio charges a 5.75% state sales tax on most goods, and cities and counties add their own local tax on top

Ohio's state sales tax rate is 5.75%, which applies to tangible personal property — things you can touch and take with you. When you buy something in Ohio, you also pay a local sales tax that varies by county and city. The total you see at checkout is the state rate plus whatever local rate applies where you're shopping. Some counties add as little as 0.5%, while others add up to 2.25%, so the final tax you pay depends on your location.

The state tax has been 5.75% since 2005. It does not change based on what you buy or who you are — the rate is the same whether you're buying groceries, clothing, or electronics. Local rates, however, are set by individual counties and municipalities, which means the total tax you pay can differ significantly between one Ohio city and another.

Key Takeaways

• Ohio's state sales tax is 5.75%, and you also pay a local tax that ranges from 0.5% to 2.25% depending on your county and city.
• Sales tax applies to tangible goods like clothing, furniture, and electronics, but not to services like haircuts or car repairs.
• Groceries, prescription medications, and medical equipment are exempt from sales tax in Ohio.
• The total tax rate you pay is printed on your receipt and varies by where you make the purchase, not where you live.

What is and isn't taxed in Ohio

Sales tax in Ohio applies to tangible personal property — physical items you buy and take home. This includes clothing, furniture, appliances, books, toys, and electronics. It also applies to prepared food sold at restaurants and food courts, as well as items like gasoline and alcohol.

Services are not taxed. A haircut, plumbing repair, car wash, or dental cleaning does not have sales tax added. The distinction matters because some transactions blur the line: if you buy a sandwich at a deli counter, it's taxed as prepared food, but if you buy a loaf of bread from the grocery shelf, it's not.

Ohio exempts several categories entirely. Unprepared groceries — bread, milk, vegetables, meat, and canned goods bought from a store shelf — have no sales tax. Prescription medications are also exempt. Medical equipment like wheelchairs, hearing aids, and diabetic supplies are exempt when prescribed by a doctor. Newspapers and magazines are exempt, as are items sold by nonprofit organizations.

How local tax rates work across Ohio counties

Each Ohio county sets its own local sales tax rate, and some cities within those counties add an additional rate on top. The state collects the 5.75%, and the local portion goes to the county or city government. This means two people buying the same item in different parts of Ohio will pay different total tax rates.

Franklin County (Columbus) has a local rate of 1.5%, making the total tax 7.25%. Cuyahoga County (Cleveland) has a local rate of 1.5%, also totaling 7.25%. Hamilton County (Cincinnati) has a local rate of 1.75%, totaling 7.5%. Some rural counties have lower local rates, bringing the total to around 6.25% or 6.5%. The tax rate that applies is determined by where you make the purchase, not where you live or where the business is based.

You can find your specific local rate by entering your address on the Ohio Department of Taxation website or by checking your receipt from a recent purchase in your area. The receipt shows the exact rate charged.

When you pay sales tax versus when you don't

You pay sales tax at the point of sale when you buy a taxable item in Ohio. The cashier or checkout system calculates it based on the location of the store. If you buy something online from an Ohio retailer, you typically pay Ohio sales tax. If you buy from an out-of-state retailer, the rules depend on whether that retailer has a physical presence or significant sales activity in Ohio — many large online retailers now collect Ohio sales tax even though they're based elsewhere.

You do not pay sales tax when you buy exempt items like unprepared groceries or prescription medications, even though you're shopping in a store where other items are taxed. The cashier's system knows which items are exempt and removes the tax from those lines of your receipt.

If you buy something out of state and bring it into Ohio, you do not pay Ohio sales tax on it — the tax was already paid (or not) where you bought it. Ohio does not have a "use tax" that charges you retroactively for items you bring in from other states.

How Ohio sales tax is different from income tax

Sales tax and income tax are separate. Ohio charges both a state income tax (which ranges from 0.5% to 5.75% depending on your income) and the sales tax described here. They are collected by different systems and go to different government funds. Sales tax is collected at the register when you buy something. Income tax is withheld from your paycheck or paid when you file your tax return.

A purchase price of $100 subject to 7.25% sales tax costs you $107.25 at checkout. That $7.25 goes to the state and local sales tax funds. Your income tax, if you owe it, is a separate calculation based on your annual earnings and is handled through payroll withholding or your tax return filing.

Frequently Asked Questions

Do I pay sales tax on groceries in Ohio?

Unprepared groceries like bread, milk, vegetables, and canned goods are not taxed. Prepared foods — sandwiches, rotisserie chicken, items from a hot bar, or anything from a restaurant — are taxed. If you're unsure whether something counts as prepared, the receipt will show whether tax was charged.

What's the total sales tax rate where I live?

The total is Ohio's 5.75% state rate plus your local county and city rate. You can find your exact rate on the Ohio Department of Taxation website by entering your address, or check a recent receipt from a store in your area — the rate is printed there.

Do I pay Ohio sales tax if I buy something online?

If you buy from an Ohio retailer, you pay Ohio sales tax. If you buy from an out-of-state retailer, whether you pay Ohio tax depends on that retailer's sales volume and physical presence in Ohio. Many large online retailers now collect Ohio sales tax. Check your order confirmation or receipt to see what was charged.

Are prescription medications taxed in Ohio?

No. Prescription medications are exempt from sales tax. Over-the-counter medications like pain relievers and cold medicine are taxed as regular goods. Your pharmacist can tell you which items in their store are exempt.

Does sales tax explore to services like haircuts or car repairs?

No. Services are not subject to sales tax in Ohio. You pay for the service itself, but no sales tax is added. This applies to haircuts, plumbing, car repairs, dental work, and similar services.