The sales tax rate in Franklin County, Ohio is 8.00%. That rate took effect on April 1, 2025, after voters approved Issue 47 in November 2024, adding a permanent 0.5% levy for the Central Ohio Transit Authority (COTA) on top of the previous 7.50% rate.1Ballotpedia. Central Ohio Transit Authority, Ohio, Issue 47, Sales Tax Increase for Funding Measure (November 2024)2Ohio Department of Taxation. Sales and Use Tax Rate Change Effective April 1, 2025
How the 8.00% Breaks Down
Three layers of tax stack to reach the total. Ohio’s statewide base rate is 5.75%, applied uniformly in every county.3Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions Franklin County adds its own 1.25% county tax. COTA’s transit tax contributes the final 1.00%, doubled from 0.5% by Issue 47.4Ohio Department of Taxation. State and Permissive Sales Tax Rates, by County
The increase is permanent. The authorizing resolution for Issue 47 specified a continuing period with no sunset date, so unlike some transit levies, it will not expire or require renewal at the ballot box.5Ohio Department of Taxation. Sales and Use Tax Rate Change Effective April 1, 2025 Revenue from the half-cent increase flows to COTA rather than the county general fund, consistent with the state statute governing transit authority levies.6Ohio Legislative Service Commission. Ohio Revised Code 5739.023 – Transit Authority Tax Levy
For reference, the national population-weighted average for combined state and local sales tax sits at about 7.53% as of early 2026.7Tax Foundation. State and Local Sales Tax Rates Franklin County now runs slightly above that benchmark.
What the Tax Applies To
The 8.00% rate applies to most retail sales of physical goods purchased in the county: electronics, furniture, clothing, office supplies, beauty products, and similar items. Ohio also taxes a defined list of services. If a service is not on that list, it generally is not taxed.
Taxable services most residents will encounter include:
- Repair and maintenance of vehicles, appliances, and electronics (unless the item itself is exempt)
- Dry cleaning and laundry, excluding coin-operated machines
- Telecommunications, satellite TV, and streaming platforms
- Car cleaning, waxing, painting, and detailing
- Landscaping and snow removal, when the provider earns $5,000 or more annually from these services
Most professional services, including legal advice and accounting, fall outside Ohio’s sales tax base. Real estate rentals and long-term property leases are not subject to the tax either.
What Is Exempt
Food sold for off-premises consumption is exempt, which covers most grocery items: produce, meat, dairy, bottled water, and similar staples.9Ohio Department of Taxation. Everyday Purchases The exemption does not reach restaurant meals, soft drinks, dietary supplements, or alcoholic beverages.3Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
Prescription drugs, insulin, diabetic testing supplies, prosthetic devices, and durable medical equipment prescribed for home use are also exempt.3Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
Online Orders Shipped Into the County
The 8.00% rate applies equally to purchases shipped into Franklin County from out-of-state sellers. Ohio is a destination-based sourcing state, so the rate charged reflects where the buyer receives the goods, not where the seller is located. Remote sellers must collect and remit Ohio sales tax if they exceed either $100,000 in total Ohio sales or 200 separate transactions with Ohio customers in the current or previous calendar year.10Ohio Department of Taxation. Sales and Use Tax
If a seller does not collect Ohio tax, the buyer technically owes the equivalent amount as a use tax on their Ohio income tax return. Most people overlook this, but it is the law.
Areas Outside Franklin County at the Same Transit Rate
COTA’s service district does not stop neatly at the county line. The 0.5% transit increase also applies in limited portions of Fairfield, Union, Licking, and Delaware Counties that fall inside the COTA district.2Ohio Department of Taxation. Sales and Use Tax Rate Change Effective April 1, 2025 The combined rate in those areas is not 8.00%, because each surrounding county sets its own county levy. A location in the COTA district inside Delaware County, for example, carries Delaware County’s base rate plus the same 1.00% transit tax, producing a different total.
For Businesses Collecting the Tax
Vendors in Franklin County should have switched their point-of-sale systems to 8.00% on April 1, 2025. Any sale completed before that date is charged at 7.50%; anything on or after takes the full 8.00%. Ohio law allows rate changes only at the start of a calendar quarter, which is why the November 2024 vote did not result in a January adjustment.
Returns are filed through OH|Tax eServices using the Universal Sales Tax Return (UST-1), with electronic filing required for most vendors.10Ohio Department of Taxation. Sales and Use Tax11Ohio Department of Taxation. Ohio Universal Sales Tax Return (UST 1) Instructions Monthly filers owe the return and payment by the 23rd of the month following the reporting period. Semi-annual filers face deadlines of July 23 and January 23.12Ohio Department of Taxation. Due Dates A return is still required for periods with zero taxable sales.
Vendors who file and pay on time receive a discount of 0.75% of the tax due. Beginning January 1, 2026, that discount is capped at $750 per vendor’s license per monthly reporting period.13Ohio Department of Taxation. ST 2025-02 – Vendor Timely Filing Discount – December 2025 Purchase and sales records supporting UST-1 figures must be kept for at least four years from the later of the filing date or the return’s due date.14Ohio Legislative Service Commission. Rule 5703-29-18 – Records Retention Requirements