Ohio does not have a soda tax in the excise sense — the state constitution bans wholesale taxes on soft drinks, and state law blocks cities and counties from creating their own. Soft drinks are still subject to Ohio’s regular sales tax, so you pay somewhere between 6.5 and 8 percent at the register depending on the county. A separate change, taking effect October 1, 2026, will stop SNAP recipients from buying sugar-sweetened beverages with benefits, which is not a tax but will shift how many Ohioans pay for soda.
Why There Is No Excise Tax on Soda in Ohio
In 1994, Ohio voters approved a constitutional amendment, Article XII, Section 13, that prohibits wholesale taxes on soft drinks, carbonated nonalcoholic beverages, and food for human consumption. The amendment also bars taxes on the sale of these products to manufacturers, processors, packagers, and resellers, and prohibits retail taxes on the packaging itself.
That constitutional barrier is why proposals to tax sugary drinks in Ohio keep failing. Even if the General Assembly passed a soda excise bill, it would violate Section 13 unless voters first repealed it through another ballot measure. Nothing like that has gained traction.
Local Governments Cannot Add Their Own Soda Tax
Cities such as Philadelphia and Berkeley have passed per-ounce soda taxes. Ohio municipalities cannot. On top of the constitutional prohibition, Ohio law prevents local governments from enacting their own excise taxes on food and nonalcoholic beverages, and the Ohio Department of Taxation treats soft drinks, bottled water, and carbonated beverages as items that local jurisdictions cannot single out.
The practical effect: you pay the same type of tax on a can of soda in Columbus, Cleveland, or a rural gas station. The only variation comes from the county’s local sales tax rate.
How Much Sales Tax You Pay on Soda
Food purchased for off-premises consumption is generally exempt from Ohio sales tax, but soft drinks are carved out of that exemption. A soda is taxable whether you grab one from a cooler, buy it at a drive-through, or order it with a meal.1Ohio Department of Taxation. Food Service Industry
The state rate is 5.75 percent.2Ohio Department of Taxation. Sales and Use Tax Each county adds a local rate, capped at 2.25 percent. Combined rates across Ohio counties run from 6.5 percent to 8 percent, so a $2.00 bottle of soda carries 13 to 16 cents of sales tax depending on where you buy it.3Ohio Department of Taxation. Everyday Purchases
What Ohio Counts as a Soft Drink
Ohio’s definition is narrower than most shoppers assume. Under state law, a soft drink is any nonalcoholic beverage that contains natural or artificial sweeteners. The definition excludes beverages that contain milk or milk substitutes (including soy and rice milk) and beverages that are more than 50 percent vegetable or fruit juice by volume.4Ohio Legislative Service Commission. Ohio Code 5739.01 – Definitions
That produces some results that catch people off guard:
- A sweetened lemonade with 40 percent real juice is a taxable soft drink.
- A juice blend with 51 percent real fruit juice is tax-exempt food.
- Sweetened chocolate milk is exempt because it contains milk products.
- Unsweetened sparkling water is not a soft drink and is tax-exempt.
The two variables that decide the question are whether the drink contains sweeteners and how much real juice it includes.
Energy Drinks and Dietary Supplements
The line between a taxable soft drink and a taxable dietary supplement comes down to the label. If a product carries a Supplement Facts panel (the format the FDA requires for dietary supplements), Ohio treats it as a dietary supplement. If it carries a Nutrition Facts panel, it falls into either the food or soft drink category depending on its ingredients.5Ohio Department of Taxation. Information Release ST 2004-01 – Sales and Use Tax Food Definition
Both categories are taxable at the register. A sweetened energy drink with a Nutrition Facts panel and no milk is a soft drink. An unsweetened energy drink with a Supplement Facts panel is a dietary supplement. The classification matters for the manufacturer and retailer rules, but you pay sales tax either way.
Powders, Concentrates, and Fountain Syrups
Powdered drink mixes and liquid concentrates that you mix with water at home are not classified as soft drinks. Because they are sold in a form the consumer has to prepare, they qualify as food and are exempt from sales tax when bought for off-premises consumption.5Ohio Department of Taxation. Information Release ST 2004-01 – Sales and Use Tax Food Definition A canister of iced tea mix or a frozen juice concentrate is tax-exempt even though the finished drink would be taxable if sold ready to drink.
Soda fountain syrups are the exception. They are intended to produce soft drinks at the point of sale, so they are taxable when sold to restaurants, convenience stores, and other businesses operating fountain machines.
Vending Machines
Soft drinks sold through vending machines are taxed at the same combined state and local rate as any other retail soda purchase. There is no special reduced rate for vended beverages in Ohio.2Ohio Department of Taxation. Sales and Use Tax
SNAP Restriction on Sugar-Sweetened Beverages Starts October 1, 2026
The biggest coming change for soda buyers in Ohio is not a tax. On October 1, 2026, a USDA-approved demonstration project removes sugar-sweetened beverages from the list of items that can be purchased with SNAP benefits in Ohio.6USDA Food and Nutrition Service. Ohio SNAP Food Restriction Waiver The restriction targets drinks where sugar, corn syrup, or high-fructose corn syrup is a primary ingredient.
Ohio is one of roughly 19 states implementing similar SNAP food restriction waivers in 2026 under a broader federal initiative.7USDA Food and Nutrition Service. SNAP Food Restriction Waivers For an estimated 1.5 million Ohio SNAP recipients, the practical effect is that soda has to be paid for out of pocket. The waiver runs for two years, and whether it continues after that will depend on how the demonstration project performs and on federal policy at the time.