Ohio's statewide sales tax is 5.75 percent, but your total rate depends on where you live
Ohio charges a base 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 rate at checkout ranges from 5.75 percent to 8.5 percent depending on which county and city you're in. The state collects the base 5.75 percent; local governments keep the additional portion.
The variation matters because it changes what you pay on every purchase. A $100 item costs $105.75 in a county with no local tax, but $108.50 in a county with the maximum local addition. Over time, living in a higher-tax area or shopping in different counties adds up.
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.
- Your actual rate depends on the specific county and city where the sale happens, not where you live.
- Food, prescription drugs, and some medical equipment are exempt from Ohio sales tax.
- You can find your exact local rate by entering your address on the Ohio Department of Taxation website or asking a local retailer.
How local taxes stack on top of the state rate
Ohio allows counties to impose a sales tax of up to 1.25 percent, and cities can add up to 1.5 percent on top of that. Not all counties and cities use their full allowance. Some add nothing; others add the maximum. The combination determines your total.
For example, Franklin County (which includes Columbus) has a county rate of 1.25 percent plus varying city rates. A purchase in Columbus itself is taxed at 5.75 percent (state) + 1.25 percent (county) + 1.5 percent (city) = 8.5 percent. The same purchase in an unincorporated part of Franklin County would be 5.75 percent + 1.25 percent = 7 percent.
The tax applies at the point of sale, meaning the rate that matters is where the transaction happens, not where you live. If you live in a 5.75 percent area but drive to shop in an 8.5 percent area, you pay the higher rate.
Which purchases are not subject to sales tax in Ohio
Ohio exempts certain items from sales tax entirely. Unprepared food — groceries you cook at home — is not taxed. Prepared food, restaurant meals, and food from a deli counter are taxed. The distinction is whether the food is ready to eat when you buy it.
Prescription medications are exempt. Over-the-counter drugs and vitamins are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, crutches, and diabetic testing supplies — is exempt, but only if you have a prescription or doctor's order. Cosmetics and personal hygiene items are taxed.
Clothing is taxed in Ohio, with no exemption for children's clothing or any other category. Services are generally not taxed unless they are specifically listed as taxable by the state.
How to find your exact local sales tax rate
The Ohio Department of Taxation maintains a searchable database on its website where you can enter your address and see your exact combined rate. The tool shows the state rate, county rate, and city rate separately so you can see how much each level adds.
If you do not have internet access or prefer to ask directly, call your city or county auditor's office. They can tell you the rate for your address in under a minute. Retailers in your area also know the local rate and can tell you when you ask.
Rates can change when a city or county votes to adjust its local tax. These changes are usually announced in local news and on government websites, but the searchable database is updated to reflect current rates.
Sales tax on online and out-of-state purchases
Ohio requires online retailers to collect and send sales tax on purchases shipped to Ohio addresses. This applies whether the retailer is based in Ohio or elsewhere. The tax rate is based on the delivery address, not the seller's location.
If you buy from an out-of-state retailer that does not collect Ohio sales tax, you are technically responsible for paying use tax — a tax on items you bring into Ohio or have shipped here. In practice, use tax is rarely enforced for individual purchases, but it is the law. The rate is the same as sales tax for your location.
How sales tax revenue is used in Ohio
The state's 5.75 percent goes to the Ohio general revenue fund, which supports schools, infrastructure, and state services. County and city portions fund local services like police, fire, roads, and public health.
Some Ohio cities and counties have passed temporary sales tax increases for specific purposes — such as funding a new jail, transit system, or school building. These are usually set to expire after a set number of years, at which point the rate drops back to the permanent level.
Frequently Asked Questions
Is clothing taxed in Ohio?
Yes. Ohio taxes all clothing and footwear with no exemptions for children's items or any other category. This is different from some states that exempt children's clothing.
Do I pay sales tax on groceries?
No, not on unprepared food you cook at home. Prepared foods — deli items, bakery items, restaurant meals, and anything from a hot food bar — are taxed. The distinction is whether the food is ready to eat when you buy it.
What is the highest sales tax rate in Ohio?
The highest combined rate is 8.5 percent, which occurs in areas where the county adds 1.25 percent and the city adds 1.5 percent on top of the state's 5.75 percent. Not all counties and cities use their maximum allowance.
Do I owe sales tax on items I buy online from out-of-state sellers?
Most major online retailers now collect Ohio sales tax based on your delivery address. If a retailer does not collect it, you are responsible for use tax, though it is rarely enforced for individual purchases. The rate is the same as your local sales tax.