Ohio's base sales tax is 5.75%, but your total rate depends on your county
Ohio charges a state sales tax of 5.75% on most retail purchases. However, the total tax you pay at checkout is almost always higher because counties add their own local sales tax on top. Your final rate ranges from 6.25% to 8.5% depending on which county you are in. This means a $100 purchase could cost you $106.25 in one county and $108.50 in another.
The state portion stays the same everywhere in Ohio. What changes is the local portion, which county commissioners set within limits set by state law. Some counties use the maximum allowed local tax; others use less. A few counties have chosen not to add any local tax at all, though this is rare.
Key Takeaways
- Ohio's state sales tax is 5.75%, but every county adds a local tax on top, making your total rate between 6.25% and 8.5%.
- The local tax rate is set by county commissioners and varies widely — Franklin County is 7.5%, but Cuyahoga County is 8%, for example.
- Sales tax applies to most tangible goods but not to groceries, prescription drugs, or most services.
- You pay the tax rate of the county where the sale happens, not where you live, so buying across county lines changes your total tax.
County-by-county rates for the largest Ohio metros
The following table shows the combined state and local sales tax rate for Ohio's most populated counties. If your county is not listed, you can find your rate by searching the Ohio Department of Taxation website or asking your local tax assessor's office.
| County | Combined Rate |
|---|---|
| Cuyahoga (Cleveland) | 8.0% |
| Franklin (Columbus) | 7.5% |
| Hamilton (Cincinnati) | 7.5% |
| Summit (Akron) | 7.5% |
| Montgomery (Dayton) | 7.5% |
| Lucas (Toledo) | 7.0% |
| Stark (Canton) | 7.25% |
| Butler (Hamilton) | 7.5% |
These rates are current as of 2024, but county commissions can change local tax rates. If you are planning a large purchase or moving to a new county, confirm the current rate with the county auditor's office before relying on these numbers.
What is taxed and what is not
Sales tax in Ohio applies to most items you buy in a store — clothing, electronics, furniture, toys, and household goods all get taxed. However, several categories are exempt. Groceries and food for home consumption are not taxed, which means your supermarket bill is usually lower than the sticker price suggests. Prepared food and restaurant meals are taxed.
Prescription drugs are also exempt from sales tax in Ohio. Over-the-counter medications and vitamins are taxed. Most services — haircuts, car repairs, plumbing, medical visits — are not subject to sales tax, though some states tax services and Ohio does not. Digital downloads like e-books, music, and software are taxed.
One common source of confusion: clothing is taxed in Ohio, unlike in a few other states. A pair of shoes or a winter coat will have sales tax added at checkout.
How sales tax works when you buy across county lines
You pay the sales tax rate of the county where the transaction happens, not the county where you live. If you live in Franklin County (7.5%) and drive to Cuyahoga County (8.0%) to make a purchase, you pay Cuyahoga's 8.0% rate. This matters most for large purchases or if you live near a county border.
For online purchases, the rule is more complex. If you buy from an Ohio retailer with a physical location in Ohio, you pay the tax rate of the county where that location is. If you buy from an out-of-state retailer, Ohio sales tax may or may not explore depending on whether the retailer has a legal presence in Ohio. Most large online retailers now collect Ohio sales tax, but the rate they charge depends on where their warehouse or office is located.
Sales tax on cars, boats, and other vehicles
Ohio charges sales tax on vehicles, but the rate and how you pay it is different from regular sales tax. When you buy a car, you pay a 5.75% state tax plus the local tax rate of the county where you register the vehicle, not where you buy it. You typically pay this tax to the Bureau of Motor Vehicles when you register the car, not at the dealership.
The same rule applies to boats, motorcycles, and other vehicles registered in Ohio. The tax is based on the purchase price of the vehicle. If you buy a used car from a private seller, you still owe sales tax on the purchase price when you register it.
How to find your exact county rate
The Ohio Department of Taxation publishes a complete list of all county and local sales tax rates on its website. You can search by county name or zip code. Your county auditor's office can also confirm the current rate and explain any recent changes.
If you are a business owner or handle sales for a company, you need to know the exact rate for every location where you make sales. The Ohio Department of Taxation provides resources for businesses to calculate and remit the correct amount. Charging the wrong rate can result in penalties, so verify before you start collecting.
Frequently Asked Questions
Do I pay sales tax on groceries in Ohio?
No. Food and groceries for home consumption are exempt from sales tax in Ohio. This includes bread, milk, vegetables, and meat from the supermarket. Restaurant meals and prepared foods are taxed.
Is clothing taxed in Ohio?
Yes. Unlike some states, Ohio taxes clothing and shoes at the full sales tax rate. A $50 shirt in Franklin County costs $53.75 after tax.
What if I buy something online from an Ohio company?
You pay the sales tax rate of the county where the seller's warehouse or main office is located. Most large online retailers collect Ohio sales tax automatically at checkout.
Can a county change its sales tax rate?
Yes. County commissioners can vote to change the local portion of sales tax, though state law limits how high it can go. Changes usually take effect on the first day of a month. Check with your county auditor if you notice a rate change.
Do I owe sales tax on a used car I buy from a private person?
Yes. When you register the vehicle with the Bureau of Motor Vehicles, you pay sales tax on the purchase price. You pay the rate of the county where you register it, not where you bought it.