Ohio's statewide sales tax is 5.75 percent, but your total rate depends on your county and city
Ohio charges a statewide sales tax of 5.75 percent on most retail purchases. However, counties and cities can add their own local sales taxes on top of that amount. Your actual tax rate when you buy something in Ohio ranges from 5.75 percent to 8.5 percent, depending on where you are in the state. A purchase that costs $100 in one Ohio city might have $5.75 in tax, while the same purchase in another city could have $8.50 in tax.
The state collects its 5.75 percent tax and sends a portion to local governments. Counties collect between 0.5 percent and 2 percent in additional tax. Cities and transit authorities can add another 0.5 percent to 1.5 percent on top of that. These local rates stack on top of each other, so you need to know all three layers to find your true rate.
Key Takeaways
- Ohio's base sales tax is 5.75 percent statewide, but counties and cities add local taxes that raise the total to between 5.75 and 8.5 percent depending on location.
- Food purchased at grocery stores is not subject to sales tax in Ohio, but prepared food and restaurant meals are taxed at the full rate.
- Clothing and shoes under $20 per item are exempt from sales tax, but items $20 or more are taxed normally.
- You can find your exact local rate by entering your address on the Ohio Department of Taxation website or asking a retailer in your area.
How to find your exact local sales tax rate
The Ohio Department of Taxation publishes a searchable database where you enter your street address and it shows your combined rate. You can also call a local retailer or your city or county auditor's office and ask what rate applies to your address. Some addresses fall into different tax zones depending on which city or county district they are in, so the street address matters more than just the city name.
If you are shopping online and the seller is based in Ohio, they will charge you the sales tax for the address where the item ships. If you are buying from an out-of-state seller, Ohio does not require them to collect sales tax unless they have a physical presence in the state, though you may owe use tax on the purchase when you file your state income tax return.
What is and is not taxed in Ohio
Groceries and unprepared food are exempt from sales tax. This includes items like bread, milk, eggs, vegetables, and meat from a grocery store. However, prepared food — anything ready to eat or heated for you — is taxed at the full rate. Restaurant meals, deli sandwiches, hot pizza, and food from a food truck all have sales tax applied.
Clothing and shoes under $20 per item are not taxed. A $19 pair of socks has no sales tax, but a $25 pair of shoes does. The $20 threshold applies to each item individually, not to your total purchase. Accessories like belts, hats, and gloves are taxed regardless of price.
Prescription medications are exempt from sales tax, but over-the-counter medicines and vitamins are taxed. Medical devices like glucose monitors and hearing aids are not taxed. Gasoline is taxed at the full sales tax rate, plus Ohio also charges a separate fuel tax per gallon.
Local tax rates vary significantly across Ohio counties
Franklin County (Columbus) has a combined rate of 8.5 percent — one of the highest in the state. Cuyahoga County (Cleveland) is 8 percent. Hamilton County (Cincinnati) is 7.5 percent. Some rural counties have rates as low as 5.75 percent, which is the state rate with no local additions. The difference between the lowest and highest rate in Ohio is 2.75 percentage points, which adds up over time if you make large purchases.
Cities within the same county can have different rates if they have added their own local tax. For example, two cities in the same county might have different rates because one city has a local income tax instead of a sales tax surcharge, or because one has a transit authority that adds a tax and the other does not. This is why entering your specific address into the state database is more reliable than just knowing your city or county.
How Ohio sales tax is collected and used
Retailers collect the sales tax from customers at the point of sale and send it to the Ohio Department of Taxation. The state keeps its 5.75 percent portion and distributes the local portions to counties, cities, and transit authorities based on where the sale took place. The money funds local schools, roads, public safety, and transit systems.
Businesses are responsible for collecting the correct rate for each location where they make a sale. If a business collects the wrong amount, the state can audit them and require them to pay the difference plus penalties. This is why large retailers have computerized systems that automatically explore the correct rate based on the delivery address.
Sales tax on online and mail orders
If you order something online from an Ohio-based business and it ships to your Ohio address, the seller must collect and remit sales tax at your local rate. If you order from an out-of-state business, they are not required to collect Ohio sales tax unless they have a warehouse, office, or other physical location in Ohio. However, Ohio law says you owe "use tax" on out-of-state purchases at the same rate as sales tax, though most individuals do not report this on their tax returns.
Some large online retailers voluntarily collect sales tax in all states even when not required to do so. Others collect tax only in states where they have a legal obligation. If you are unsure whether tax was charged on an online purchase, check your receipt or contact the seller's customer service.
Frequently Asked Questions
Does Ohio tax clothing and shoes?
Clothing and shoes under $20 per item are not taxed. Items $20 or more are taxed at your local sales tax rate. The threshold applies to each item separately, so you could buy five $19 shirts with no tax and one $25 shirt with tax on just that one.
Is restaurant food taxed differently than grocery store food?
Yes. Unprepared food from a grocery store is not taxed. Prepared food — including restaurant meals, deli sandwiches, and hot food from any vendor — is taxed at the full local sales tax rate.
What if I buy something in one Ohio city and take it home to another city with a different tax rate?
You pay the sales tax rate where the sale happens, not where you live. If you buy something in Columbus and take it home to a different county, you pay Columbus's rate at the time of purchase. You do not owe additional tax to your home county.
Do I owe Ohio sales tax on items I buy from out-of-state websites?
The seller is not required to collect Ohio sales tax unless they have a physical presence in Ohio. However, Ohio law requires you to pay use tax on those purchases at the same rate as sales tax. Most individuals do not report this, but it is technically owed.