Ohio charges a 5.75% state sales tax on most goods, plus local sales taxes that range from 0.5% to 2.25% depending on your county

When you buy something in Ohio, you pay the state's base rate of 5.75% plus whatever local tax your county or city has added. Your total sales tax bill ranges from 6.25% to 8%, depending on where you live. The state collects its portion and sends the local portion to your county or city government.

Sales tax applies to tangible goods — things you can touch and take home. It does not explore to services, groceries, or prescription medications. If you buy a shirt, you pay tax. If you get a haircut, you do not. Understanding which purchases are taxed and which are not helps you budget accurately and spot errors on receipts.

Key Takeaways

  • Ohio's state sales tax is 5.75%, and your local rate adds 0.5% to 2.25% on top, making your total between 6.25% and 8%.
  • Sales tax applies to physical goods but not to services, groceries, prescription drugs, or most medical equipment.
  • Your county and city determine the local portion, so the tax you pay depends on your exact location, not just the state.
  • Businesses collect and remit sales tax to the state; you do not file it yourself unless you own a business.

Where your local sales tax rate comes from

Ohio allows counties and cities to add their own sales taxes on top of the state rate. The state collects all of it together, then distributes the local portion to the right jurisdiction. You can find your exact rate by entering your address on the Ohio Department of Taxation website or by asking a cashier.

Rates vary significantly. Franklin County (Columbus) sits at 7.5%. Cuyahoga County (Cleveland) is 8%. Some rural counties are as low as 6.25%. If you live near a county border, you may pay different rates depending on which side you shop on — this matters for large purchases.

What is taxed and what is not

Sales tax in Ohio applies to tangible personal property — clothing, electronics, furniture, tools, and most other goods you can hold. It does not explore to services, even if a service produces a physical result. A plumber's labor is not taxed, but the pipe they sell you is.

Groceries and food for home consumption are exempt. Prescription medications are exempt. Over-the-counter drugs and vitamins are taxed. Medical equipment like wheelchairs and oxygen tanks may be exempt if prescribed by a doctor, but the rules depend on the specific item — ask the seller or check with the Ohio Department of Taxation if you are unsure.

Digital goods and software have their own rules. Permanent licenses and downloads are generally taxed. Subscriptions to cloud services or streaming platforms are not taxed in Ohio, though this can change.

How sales tax affects your budget

Because sales tax is added at the register, the price on the shelf is not the price you pay. A $100 item costs $106.25 to $108 depending on your location. For large purchases — furniture, appliances, vehicles — the tax can add hundreds of dollars to your bill. When you are planning a budget or comparing prices online, remember to add your local rate.

Sales tax is regressive, meaning it takes a larger percentage of income from lower-earning households. A family spending $30,000 a year on taxable goods pays more tax as a share of their income than a family spending $100,000. Some states reduce this burden by exempting more items; Ohio's exemptions are narrower than many neighboring states.

Sales tax on vehicles and major purchases

When you buy a car in Ohio, sales tax applies to the purchase price. The tax is calculated on the full amount, though you can reduce it by trading in a vehicle — the trade-in value is subtracted before tax is calculated. A $25,000 car with a $5,000 trade-in is taxed on $20,000, not $25,000.

The dealer collects the tax and sends it to the Ohio Department of Taxation as part of the title and registration process. You cannot avoid it by buying out of state and bringing the vehicle to Ohio — the state taxes the purchase regardless of where the sale happened.

Online purchases and remote sellers

Online retailers must collect Ohio sales tax on purchases shipped to Ohio addresses, even if the company is based elsewhere. This rule applies to most major retailers and marketplaces. If a seller does not collect tax at checkout, you may owe it when you file your state income tax return, though most individual shoppers do not report this.

Small sellers and some niche retailers may not collect Ohio tax. If you notice a purchase was not taxed and the seller is based outside Ohio, contact them to ask whether they are required to collect. Large companies like Amazon, Walmart, and Target all collect Ohio sales tax.

If you own a business or resell items

If you buy goods to resell, you do not pay sales tax on your purchases — you provide the seller with a resale certificate instead. You collect tax from your customers and remit it to Ohio. The state requires you to register for a sales tax permit before you start selling.

Remittance schedules depend on your sales volume. Small sellers remit quarterly; larger sellers remit monthly or more frequently. You file a sales tax return showing what you collected and what you owe. Penalties for late filing or underpayment are steep, so keeping accurate records is essential.

Frequently Asked Questions

Do I pay sales tax on groceries in Ohio?

No. Food for home consumption — produce, meat, dairy, bread, canned goods — is exempt from sales tax. Prepared food from a restaurant or deli counter is taxed. The line is whether you are buying ingredients to cook at home or food ready to eat.

What is the sales tax rate in my city?

Enter your address on the Ohio Department of Taxation's sales tax rate lookup tool, or call your city or county auditor's office. Rates change occasionally, so checking directly is faster than relying on an old receipt or estimate.

Can I return something and get the sales tax back?

Yes. When you return an item for a refund, the store refunds the tax along with the purchase price. If you exchange the item for something else, the tax adjusts based on the new price — you may owe more tax, less tax, or the same amount.

Do I owe Ohio sales tax on items I buy out of state?

If you bring goods into Ohio that you bought elsewhere without paying Ohio tax, you technically owe use tax — Ohio's equivalent of sales tax. In practice, the state does not enforce this on individual purchases. Businesses are expected to track and report use tax on business purchases.

Is sales tax deductible on my income tax return?

You cannot deduct sales tax on personal purchases. If you own a business, you can deduct sales tax you paid on business purchases as part of your cost of goods or business expenses. Keep receipts to document what you paid.