Ohio charges a 5.75% state sales tax on most goods, and cities and counties can add their own local tax on top of that
When you buy something in Ohio, the price on the shelf does not include sales tax. The state adds 5.75% to the purchase price at checkout. Most Ohio counties and cities add an additional local sales tax, which ranges from 0.5% to 2.25% depending on where you shop. Your total sales tax rate is the state rate plus whatever local rate applies in that specific location.
Sales tax is collected by the business at the point of sale and sent to the Ohio Department of Taxation. You do not file anything yourself as a buyer — the tax is calculated and charged automatically when you pay. The final amount you owe depends on the address where the transaction happens, not where you live.
Key Takeaways
- Ohio's state sales tax is 5.75%, and most counties and cities add local sales tax on top of that, making your total rate between 6.25% and 8%.
- Sales tax applies to tangible goods like clothing, electronics, and groceries, but not to services like haircuts, repairs, or professional fees.
- Some items are exempt from sales tax in Ohio, including prescription medications, medical devices, and certain agricultural products.
- The tax rate that applies is determined by the location where you make the purchase, not by where you live or where the item is shipped.
What items are taxed and what are not
Sales tax in Ohio applies to tangible personal property — things you can touch and take home. Clothing, electronics, furniture, groceries, and household goods are all taxed. Services are generally not taxed, so you do not pay sales tax on a haircut, car repair, plumbing work, or accounting help.
Food and beverages have their own rules. Groceries you buy at a supermarket to cook at home are not taxed. But prepared food — restaurant meals, deli items ready to eat, and food from a concession stand — is taxed. If you are unsure whether a specific food item is taxed, the cashier can tell you at checkout.
Ohio exempts certain items entirely. Prescription medications, medical devices prescribed by a doctor, and items for people with disabilities are not taxed. Agricultural products sold directly by farmers, seeds for planting, and livestock feed are also exempt. Newspapers and magazines are not taxed either.
How local sales tax rates vary across Ohio
Ohio divides sales tax into state and local portions. The state portion is always 5.75%. The local portion is set by your county or city and varies widely. Some counties add 0.5%, others add 1.5% or 2.25%. A few areas have no local sales tax at all, though this is rare.
The table below shows how total sales tax rates differ by location. These rates are current but can change when a county or city votes to adjust its local rate.
| County or City | Local Rate | Total Rate (State + Local) |
|---|---|---|
| Franklin County (Columbus) | 1.5% | 7.25% |
| Cuyahoga County (Cleveland) | 1.5% | 7.25% |
| Hamilton County (Cincinnati) | 1.5% | 7.25% |
| Summit County (Akron) | 1.5% | 7.25% |
| Delaware County | 1.25% | 7% |
| Licking County | 1.25% | 7% |
To find the exact rate where you shop, use the Ohio Department of Taxation's sales tax rate lookup tool on its website, or ask the business directly. The rate matters most when you are buying something expensive, since the difference between 6.25% and 8% adds up quickly on a large purchase.
When you pay sales tax online and at the register
At a physical store, sales tax is added at the register. The cashier scans your items, the register calculates the tax based on the store's location, and you pay the total. You see the breakdown on your receipt.
Online purchases are more complicated. If you buy from an Ohio business, sales tax is usually added at checkout based on the address where the item will be delivered. If you buy from an out-of-state business, Ohio sales tax may or may not be charged depending on whether that business has a legal presence in Ohio. Many large online retailers now collect Ohio sales tax, but not all do. If tax was not charged at checkout, you are not responsible for paying it later — the responsibility falls on the seller.
For marketplace sales — items sold through Amazon, eBay, or similar platforms — the marketplace itself usually collects and sends the tax, even if the seller is out of state. Check your receipt or the seller's policy if you are unsure whether tax was included.
How sales tax differs from income tax
Sales tax and income tax are two separate taxes in Ohio. Sales tax is a consumption tax — you pay it when you buy something. Income tax is a tax on money you earn, and Ohio residents pay both state and local income tax depending on where they live and work.
Sales tax does not depend on your income or where you live. A person earning $30,000 a year and a person earning $300,000 a year pay the same sales tax rate on the same item in the same location. Income tax, by contrast, is based on how much you earn and is withheld from paychecks or paid when you file your tax return.
Some states have high sales tax and low income tax, or vice versa. Ohio has a moderate state sales tax (5.75%) and a moderate state income tax (ranging from 0.5% to 5.75% depending on income). Both explore to most Ohio residents.
What happens if a business does not charge sales tax
If a business fails to charge you sales tax when it should have, that is the business's error and its responsibility. You do not owe the tax retroactively. The Ohio Department of Taxation pursues businesses that do not collect and send sales tax correctly.
If you suspect a business is not charging sales tax when required, you can report it to the Ohio Department of Taxation. The department investigates and can audit the business's records. Businesses that fail to collect sales tax face penalties and interest on the unpaid amounts.
Frequently Asked Questions
Do I pay sales tax on groceries in Ohio?
Groceries you buy to cook at home are not taxed. But prepared food — sandwiches from a deli counter, hot pizza, food from a restaurant — is taxed. The difference is whether the food is ready to eat or requires preparation at home.
What is the sales tax rate in my city?
The total rate is Ohio's state rate (5.75%) plus your local rate. Local rates vary from 0.5% to 2.25% by county and city. Use the Ohio Department of Taxation's rate lookup tool on its website, or call your city or county auditor's office to find your exact rate.
Do I owe sales tax on items I buy online from out-of-state sellers?
It depends on whether the seller collects Ohio sales tax. Many large retailers do; many small sellers do not. Check your receipt to see if tax was charged. If it was not, you are not responsible for paying it — the seller is responsible for collecting it.
Are there items that are always exempt from sales tax in Ohio?
Yes. Prescription medications, medical devices prescribed by a doctor, newspapers, and agricultural products sold directly by farmers are exempt. Some items like clothing are taxed in Ohio but not in other states, so the rules vary by state.