Ohio sales tax is a tax on most goods you buy, set at 5.75% statewide, plus an additional local tax that ranges from 0% to 2.25% depending on your county

When you buy something in Ohio, the store adds sales tax to your bill at checkout. The total rate you pay depends on where you are in the state. Every county in Ohio has the 5.75% state rate, but some counties add their own local sales tax on top of that. For example, if you buy a $100 item in Franklin County (Columbus), you pay $7.25 in total sales tax — 5.75% state plus 1.5% local. In a county with no local tax, you would pay only $5.75.

Sales tax is collected by the store and sent to the Ohio Department of Taxation. You do not file anything yourself or pay it separately — it is added to your purchase price before you leave the register or complete an online order.

Key Takeaways

  • Ohio's state sales tax rate is 5.75%, and most counties add a local tax on top of that, making your total rate between 5.75% and 8%.
  • Sales tax applies to most tangible goods but not to services, groceries, or prescription medications.
  • The local tax rate depends on which county you are shopping in, not where you live.
  • Online purchases from Ohio retailers are subject to Ohio sales tax, but the rules for out-of-state sellers depend on whether they have a physical presence in Ohio.

What items are taxed and what are not

Sales tax in Ohio covers most physical goods — clothing, electronics, furniture, toys, and household items all have tax added at checkout. However, several categories are exempt. Groceries and food items meant to be eaten at home are not taxed, but prepared food and restaurant meals are. Prescription medications are exempt, but over-the-counter medicines and vitamins are taxed.

Services are generally not subject to sales tax in Ohio. If you pay a plumber, electrician, or accountant for their work, there is no sales tax on that bill. However, some service-related items are taxed — for example, if you buy a haircut and also purchase hair products at the salon, the products are taxed but the haircut service is not.

Digital products and subscriptions have varying treatment. Software you read may be taxed depending on how it is delivered and licensed. If you are unsure whether a specific purchase will be taxed, ask the cashier or check the store's receipt after you buy it.

Local sales tax rates by county

Ohio has 88 counties, and each one sets its own local sales tax rate. The state portion is always 5.75%, but the local addition ranges from 0% to 2.25%. This means your total sales tax rate could be as low as 5.75% or as high as 8%. The rate that applies is the one in the county where the sale takes place, not where you live.

Some of the highest local rates are in counties like Cuyahoga (Cleveland area, 1.75% local) and Hamilton (Cincinnati area, 1.75% local), bringing totals to 7.5%. Some counties have no local tax at all, keeping the rate at just the state 5.75%. If you shop near a county border, the tax rate can change depending on which side of the line the store is on.

You can find your county's exact rate on the Ohio Department of Taxation website or by calling your county auditor's office. Rates can change, so if you need the current rate for a specific county, checking the official source is more reliable than relying on a rate you saw months ago.

How sales tax works for online and mail orders

If you order from an Ohio-based retailer online, Ohio sales tax is added to your order based on the delivery address. The tax rate applied is the one for the county where the item will be delivered. This is the same as if you walked into a store in that county.

Orders from out-of-state retailers follow different rules. If the seller has no physical location in Ohio and does not meet certain sales thresholds, they may not be required to collect Ohio sales tax. However, many large national retailers now collect sales tax on all orders shipped to Ohio regardless of where they are based. The best way to know is to check your receipt or the retailer's tax policy before you complete your purchase.

If you buy something online from an out-of-state seller and no sales tax was collected, you are technically responsible for paying Ohio use tax on that purchase. In practice, most individual shoppers do not file use tax returns, but it is a tax that exists in Ohio law.

Sales tax on vehicles and special items

Vehicles are subject to sales tax in Ohio, but the process is different from buying a shirt. When you buy a car, truck, or motorcycle from a dealer, sales tax is calculated on the purchase price and collected at the time of sale. The rate is the same as the general sales tax rate for your county. If you trade in a vehicle, the sales tax is calculated on the net amount you pay after the trade-in credit is applied.

Private vehicle sales between individuals are also subject to sales tax in Ohio. If you buy a used car from someone who is not a dealer, you still owe sales tax when you register the vehicle with the Ohio Bureau of Motor Vehicles. The BMV collects the tax at that time based on the purchase price you report.

Other special items like boats, aircraft, and farm equipment may have different tax treatment or exemptions. If you are buying something unusual or expensive, it is worth asking the seller or checking with the Ohio Department of Taxation about the specific tax rules.

Who collects and where the money goes

Retailers collect sales tax from customers and are responsible for sending it to the state. The store does not keep this money — it is held in trust for the government. Retailers file sales tax returns with the Ohio Department of Taxation, usually monthly or quarterly depending on their sales volume.

The state portion of the sales tax (5.75%) goes to the Ohio general revenue fund and supports state programs and services. The local portion goes to the county or city where the sale took place and funds local schools, roads, and public services. This is why the local rate varies — each county and city decides how much local tax to charge based on their budget needs.

Frequently Asked Questions

What is the difference between sales tax and use tax?

Sales tax is collected by a retailer when you buy something. Use tax is a tax you owe on purchases where sales tax was not collected — typically items bought out of state and brought into Ohio. Most people do not file use tax returns, but it is technically owed on those purchases.

Do I pay sales tax if I buy something online from a store in another state?

It depends on the retailer. Large national retailers usually collect Ohio sales tax on orders shipped to Ohio. Smaller out-of-state sellers may not. If no tax was collected, you would owe use tax, though most individual shoppers do not file for it.

Are groceries taxed in Ohio?

No. Food items meant to be eaten at home, including produce, meat, dairy, and packaged groceries, are not subject to sales tax. Prepared foods, restaurant meals, and food eaten on premises are taxed.

What if I buy something in one Ohio county and use it in another?

Sales tax is based on where the sale takes place, not where you use the item. If you buy something in a county with a lower tax rate and take it to a county with a higher rate, you pay the lower rate from where you bought it.

Can I get a refund of sales tax I already paid?

Generally, no. Sales tax is final once you complete a purchase. If you return an item and get a refund, the sales tax is refunded as part of that refund. If you paid sales tax on something you later found out was exempt, you would need to contact the retailer or the Ohio Department of Taxation to dispute it.