Ohio’s sales tax rate starts at 5.75% statewide, and every county adds a local surtax on top, so the total you actually pay at the register runs from 6.5% to 8.0% depending on where you receive the goods.1Ohio Department of Taxation. Total State and Local Sales Tax Rates, by County On a $30,000 car, that spread is a $450 difference in tax between the lowest and highest counties.
The 5.75% State Base
Ohio law imposes a 5.75% excise tax on every retail sale made in the state.2Ohio Legislative Service Commission. Ohio Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions No Ohio consumer pays less than 5.75% on a taxable purchase, regardless of county. Everything above that figure on your receipt comes from local add-ons.
How County and Transit Surtaxes Build the Rest
Three separate statutes let local governments layer additional tax on top of the state rate. Counties can levy up to 1.5% for general revenue, criminal justice services, or transportation.3Ohio Legislative Service Commission. Ohio Code 5739.021 – Additional Sales Tax Levied by County Regional transit authorities can add up to another 1.5% for transit operations.4Ohio Legislative Service Commission. Ohio Code 5739.023 – Transit Authority Tax Levy A separate county authority permits up to 0.5% more for convention facilities, permanent improvements, or the general fund.5Ohio Legislative Service Commission. Ohio Code 5739.026 – County Sales Tax for Specific Purposes At the register, these show up as a single combined percentage.
The lowest combined rate in Ohio right now is 6.5%, found in counties such as Butler, Lorain, Stark, and Wayne. The highest is 8.0%, in Cuyahoga County (Cleveland) and Franklin County (Columbus).1Ohio Department of Taxation. Total State and Local Sales Tax Rates, by County Most counties fall somewhere in between.
The rate that applies to your purchase is based on where you receive the goods, not where the seller is located. Order something online and ship it to a home in Cuyahoga County, and you pay 8.0%. Drive one county over and buy the same item in a 6.5% county, and that’s what you pay.
What the Rate Applies To
Ohio taxes sales of tangible personal property, essentially anything physical you can see, weigh, measure, or touch. The definition also extends to electricity, water, gas, steam, and prewritten computer software.6Ohio Department of Taxation. ST 2003-06 – Definition of Tangible Personal Property Including Prewritten Computer Software
A specific list of services is taxed too, including telecommunications, landscaping, lawn care, and private investigation and security.7Ohio Legislative Service Commission. Ohio Revised Code 5739.01 – Sales Tax Definitions Most personal and professional services aren’t taxed: legal work, accounting, and haircuts, for example.
Digital products mostly fall on the taxable side. Downloadable e-books, music, movies, and prewritten software are taxable, and so are streaming services like Netflix and Hulu. Business data processing and electronic information services are taxed as well. Digital photos and digital jukebox music are not taxable. When a sale bundles taxable and nontaxable items without itemizing them separately, the entire purchase is taxable.8Ohio Department of Taxation. Sales and Use Taxability
What’s Exempt
Groceries
Food for human consumption sold for off-premises eating is exempt from both state and local tax.2Ohio Legislative Service Commission. Ohio Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions That covers most grocery staples: produce, meat, bread, dairy, canned goods. Ohio’s definition of “food” specifically excludes soft drinks, alcoholic beverages, dietary supplements, and tobacco, so those remain fully taxable.9Ohio Department of Taxation. Food Service Industry Prepared food served at restaurants is taxable too.
Prescription Drugs and Medical Supplies
Prescription drugs dispensed for human use are exempt, along with insulin, blood and urine testing materials for diabetics, hypodermic syringes and needles for insulin use, hospital beds purchased for medical purposes, and medical oxygen with dispensing equipment.10Ohio Department of Taxation. ST 2003-10 Over-the-counter medications don’t qualify.
Sales to Government and Qualifying Nonprofits
Sales to the state government or its political subdivisions are exempt.2Ohio Legislative Service Commission. Ohio Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions Purchases by churches and 501(c)(3) organizations operating exclusively for charitable purposes in Ohio are also exempt, but the organization must provide the vendor with a completed exemption certificate. Without that certificate within 90 days of the sale, the purchase is presumed taxable.11Ohio Department of Taxation. Non-Profit Tax Issues
The August Sales Tax Holiday
Ohio holds an annual sales tax holiday in early August. In 2026, it runs from 12:00 a.m. Friday, August 7 through 11:59 p.m. Sunday, August 9. During those three days, these items are exempt from all state and local sales tax:12Ohio Department of Taxation. Ohio Sales Tax Holiday 2026
- Clothing priced at $75 or less per item, including shoes, coats, uniforms, and undergarments.
- School supplies priced at $20 or less per item: notebooks, pens, pencils, calculators, binders, folders, rulers, and similar items.
- School instructional materials priced at $20 or less per item: textbooks, workbooks, reference books, and reference maps or globes.
Price limits apply per item, not per transaction. A $60 jacket and a $70 pair of shoes each qualify individually, even though their total exceeds $75. An $80 jacket doesn’t qualify at all; the exemption doesn’t shave the price down to $75 and tax the rest.
Buying a Vehicle With a Trade-In
When you buy a new vehicle at a dealership and trade in your old one, Ohio charges sales tax only on the difference between the new vehicle’s price and the trade-in value. Buy a $35,000 truck and trade in a car valued at $10,000, and you pay sales tax on $25,000. The credit applies only to new vehicle purchases. On a used vehicle, Ohio allows no trade-in deduction, so sales tax applies to the full purchase price.13Ohio Legislative Service Commission. Rule 5703-9-36 – Sales and Use Tax, Negative Equity
Out-of-State Purchases and Ohio’s Use Tax
When you buy something from an out-of-state seller who doesn’t collect Ohio sales tax, you owe Ohio’s use tax on that purchase.14Ohio Legislative Service Commission. Ohio Code 5741 – Use Tax; Storage Tax The use tax rate matches the combined state and local sales tax rate for your county, so buying out of state carries no rate advantage. A Cuyahoga County resident who buys a $500 item from an out-of-state seller without paying sales tax owes 8.0% use tax on it.
Consumers can register for a Consumer’s Use Tax Account through the Ohio Department of Taxation to track and submit these payments directly to the state.15Ohio Department of Taxation. Sales and Use Tax Most casual consumers don’t register for a separate account, but the legal obligation exists and the state can assess the tax if it finds unreported purchases.
For purchases on platforms like Amazon, eBay, or Etsy, you generally won’t see this issue: Ohio’s marketplace facilitator law makes the platform itself responsible for collecting and remitting the tax on third-party sales, so Ohio sales tax at your local rate should already appear on the receipt.