The Cleveland, Ohio sales tax rate is 8.00% on most retail purchases inside the city. That total is the sum of three layers: Ohio’s 5.75% state sales tax, a 1.25% Cuyahoga County permissive tax, and a 1.00% levy for the Greater Cleveland Regional Transit Authority. Cleveland itself does not add a separate city sales tax, so the local 2.25% share comes entirely from the county and the transit authority.
Any of those three pieces can change through legislation or a voter referendum, which would move the combined rate up or down. For now, 8.00% is what you’ll see added at the register in Cleveland and across Cuyahoga County.
What You Pay the 8% On
Ohio taxes the sale of tangible personal property, defined as anything that can be seen, weighed, measured, or touched.1Ohio Department of Taxation. ST 2003-06 – Definition of Tangible Personal Property Including Prewritten Computer Software That covers clothing, electronics, furniture, appliances, and the rest of ordinary retail. Prewritten computer software is taxed the same way, even when it’s delivered as a download.
A handful of services are specifically taxable too. Telecommunications and mobile phone plans are taxed on each bill. Landscaping and lawn care are taxable for both homes and businesses, and so are building maintenance and janitorial services.2Ohio Legislative Service Commission. Ohio Code 5739.01 – Sales Tax Definitions All of these carry the full 8.00% in Cleveland. Treat retail transactions as taxable unless something specific exempts them.
What’s Exempt
Several categories defined under Ohio Revised Code 5739.02(B) come off the taxable list:
- Groceries bought for off-premises consumption. Prepared food meant to be eaten right away, like a restaurant meal or deli item eaten in the store, stays taxable.3Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax
- Prescription drugs, plus insulin, diabetic testing supplies, and syringes used for insulin.3Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax
- Prosthetic devices, durable medical equipment for home use, and mobility-enhancing equipment, when bought with a prescription.
- Sales to the state, political subdivisions, and qualifying nonprofits that present a valid exemption certificate at purchase.
If you’re buying on behalf of a nonprofit or government agency, bring the certificate and expect the clerk to look it over. Retailers can be held liable for tax they fail to collect on an improperly completed form, so cashiers tend to be careful.
Annual Sales Tax Holiday
Ohio suspends the sales tax on certain back-to-school items for one weekend each summer. In 2026, the holiday runs from 12:00 a.m. on Friday, August 7 through 11:59 p.m. on Sunday, August 9. During that window, three categories are exempt statewide:
- Clothing priced at $75 or less per item.
- School supplies priced at $20 or less per item, such as notebooks, binders, calculators, pens, pencils, and folders.
- School instructional materials priced at $20 or less per item, including reference books and maps.
The thresholds apply item by item, not to the whole receipt. A $90 jacket is still taxable even during the holiday. Ohio is not offering the broader holiday that covered items up to $500 in some prior years.4Ohio Department of Taxation. Ohio Sales Tax Holiday
Online and Out-of-State Purchases
When you buy something from an out-of-state seller that doesn’t charge Ohio sales tax, you still owe use tax at the same 8.00% Cleveland rate.5Ohio Department of Taxation. Sales and Use Tax The state uses the use tax to keep in-state retailers from being undercut on price simply because another seller skipped the tax.
Most large online retailers now collect Ohio tax automatically. That’s because out-of-state sellers must register and collect once they cross either threshold in a calendar year: more than $100,000 in gross sales to Ohio customers, or 200 or more separate transactions shipped into Ohio. On marketplace platforms like Amazon, Etsy, and Walmart, the platform itself is treated as the seller and collects the tax on every order routed through its checkout.6Ohio Legislative Service Commission. Ohio Revised Code 5741.01 – Use Tax Definitions
If you buy from a small vendor that doesn’t collect Ohio tax, the obligation lands on you. Individuals report use tax on their Ohio income tax return. Businesses that make regular out-of-state purchases should register for a consumer’s use tax account and file with the Department of Taxation.
If You’re Collecting Sales Tax: Vendor’s License
Any business making taxable retail sales in Cleveland needs a vendor’s license before collecting tax. Businesses with a fixed location in the county get their license from the Cuyahoga County Fiscal Officer; transient vendors and some service providers register through the Ohio Department of Taxation.7Cuyahoga County. Vendors Licenses
The license fee is $50 per fixed location. That rose from $25 effective April 9, 2025 under House Bill 366.8Ohio Department of Taxation. Vendors License Fee Change Coming Soon A business with more than one retail location in the county needs a separate license for each. You can apply through the Ohio Business Gateway online or in person at the Cuyahoga County Fiscal Officer’s office at 2079 East Ninth Street. Have your legal business name, the sales address, a Federal Employer Identification Number (or Social Security number if you’re a sole proprietor), and the NAICS code for your business ready.9Ohio Department of Taxation. Register for a Vendors License or Sellers Use Tax Account
Filing and Remitting the Tax
Registered vendors file through the Ohio Business Gateway or Telefile and pay by ACH debit or credit card.10Ohio Department of Taxation. How to File Sales Tax Filing frequency depends on how much tax you collect:
- Monthly filers are the default. Returns are due by the 23rd of the month after the reporting period.
- Semi-annual filers qualify if their liability is under $1,200 per six-month period. Returns are due by the 23rd of the month after each six-month period ends.
- Accelerated filers have annual liability above $75,000. They pay by electronic funds transfer and make an advance payment of at least 75% of the current month’s anticipated liability by the 23rd, reconciling when they file the prior month’s return on the same date.11Ohio Department of Taxation. Accelerated and Electronic Sales and Use Tax Payments
When the 23rd falls on a weekend or holiday, the deadline moves to the next business day. File on time even when the return shows zero tax due. Late returns bring penalties and interest, and the vendor is personally liable for any tax collected from customers but not sent to the state. Closing or selling the business doesn’t erase that liability.
County Excise on Alcohol and Tobacco
Separate from the 8.00% sales tax, Cuyahoga County charges per-unit excise taxes, sometimes called the “sin tax,” on cigarettes and alcohol. These are added at the register on top of the regular sales tax, so Cleveland buyers pay both. Current rates:
- Cigarettes: 4.5 cents per pack
- Beer: 1.5 cents per 12-ounce container
- Wine: 6 cents per 750-milliliter bottle
- Cider: 24 cents per gallon
- Mixed beverages: 32 cents per gallon
- Hard liquor: $3 per gallon
Vaping products and marijuana are not subject to this county excise.