The Licking County sales tax rate is 7.25%. That figure applies to most retail purchases in the county, from furniture in Newark to car service in Heath to a laptop shipped to your door. It combines Ohio’s statewide 5.75% base with a 1.50% local levy set by the county commissioners.1Ohio Department of Taxation. State and Permissive Sales Tax Rates, by County
The state portion is set under Ohio Revised Code 5739.02.2Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax The local 1.50% is added under ORC 5739.021, which lets county commissioners add up to 1.5% by resolution.3Ohio Legislative Service Commission. Ohio Revised Code 5739.021 – Additional Sales Tax Levied by County
What You Pay 7.25% On
Ohio’s sales tax applies broadly to retail sales of tangible personal property. That covers clothing, electronics, furniture, appliances, building materials, and auto parts. Ohio does not exempt clothing, so shirts, shoes, and jackets are all taxed at the full 7.25%.4Ohio Department of Taxation. Sales and Use Taxability
Services are taxed only when they appear on Ohio’s list. The taxable list includes private investigation and security services, landscaping and lawn care (once a provider exceeds $5,000 in annual gross sales from those services), and snow removal.5Ohio Department of Taxation. Landscaping, Lawn Care, and Snow Removal Streaming services like Netflix and Hulu, satellite TV, and business data processing services are also taxable. Services that aren’t on the list, like legal advice or accounting, generally aren’t taxed.4Ohio Department of Taxation. Sales and Use Taxability
Digital Products
Ohio taxes many digital goods the same way it taxes physical ones. Prewritten software is taxable whether you buy it on a disc or download it. E-books, digital music, and digital movies are taxable too. A few categories escape: digital photos and digital jukebox music are currently exempt, and website creation billed as a personal service is not taxable. If a purchase bundles taxable and nontaxable digital items without listing them separately, the whole purchase is taxed.4Ohio Department of Taxation. Sales and Use Taxability
Vehicle Purchases
A car is probably the largest 7.25% transaction most residents will handle, and the mechanics look different from a store purchase. You pay the sales tax to the county clerk of courts when you transfer the title, not to the dealer. The rate follows your home county, so a Licking County resident pays 7.25% no matter where in Ohio the car was bought.6Ohio Department of Taxation. Sales Tax for Motor Vehicles, Watercraft, and Aircraft
The taxable amount is bigger than the sticker price. Accessories, freight charges, dealer prep fees, undercoating, delivery charges, and extended warranties sold as part of the deal all get added to the tax base. Private sales aren’t a workaround: Ohio excludes motor vehicles from its casual sale exemption, so a purchase from your neighbor is taxed the same as one from a dealership. Misrepresenting the sale price on a title transfer is a criminal offense under Ohio law that can carry up to six months of jail time.6Ohio Department of Taxation. Sales Tax for Motor Vehicles, Watercraft, and Aircraft
What’s Exempt
Groceries are the exemption most people run into. Food sold for human consumption off the premises where it’s purchased is not subject to sales tax.2Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax That covers bread, meat, produce, bottled water, ice, juice with more than 50% fruit or vegetable content, and chewing gum.7Ohio Department of Taxation. Everyday Purchases
The exemption drops the moment food is eaten on the premises. Dine in and your meal is taxable. Take the same food through the drive-through and the food itself is not taxed. Soft drinks are always taxable, because Ohio’s definition of “food” excludes soft drinks, alcoholic beverages, and dietary supplements.7Ohio Department of Taxation. Everyday Purchases
Medical items carry their own exemptions. Prescription drugs dispensed by a pharmacist, insulin, diabetic testing supplies, hypodermic syringes used for insulin, hospital beds purchased for medical use, and medical oxygen equipment are all exempt under ORC 5739.02(B)(18). Prosthetic devices, durable medical equipment for home use, and mobility-enhancing equipment prescribed by a provider are exempt under ORC 5739.02(B)(19).8Ohio Department of Taxation. ST 2003-10
Online Purchases
Most of the time, you won’t notice a difference online. Ohio treats marketplace facilitators like Amazon and Walmart Marketplace as the seller for tax purposes, so the platform collects the 7.25% and sends it to the state. Any remote seller with more than $100,000 in Ohio sales, or 200 or more separate Ohio transactions in the current or prior year, is also required to register and collect.9Ohio Department of Taxation. Sales and Use Tax
When a purchase does arrive without any Ohio tax collected, you still owe it. Ohio calls that “use tax,” and the rate is the same 7.25% in Licking County. You can register for a consumer’s use tax account through the Ohio Department of Taxation’s online portal and report what you owe. Filing is monthly, due by the 23rd of the following month, or quarterly for accounts with less than $15,000 in quarterly liability.9Ohio Department of Taxation. Sales and Use Tax
How the Rate Can Change
The commissioners can adjust the local portion, but not quietly. Before adopting a resolution to change the rate, the board must hold two public hearings. The second hearing has to fall no fewer than three and no more than ten days after the first. Notice must run in a local newspaper once a week for two consecutive weeks, with the second publication appearing at least ten days before the first hearing.3Ohio Legislative Service Commission. Ohio Revised Code 5739.021 – Additional Sales Tax Levied by County
Transit levies work differently and need voter approval. A proposed 0.15% transit sales tax for the Licking County Transit Authority was on the May 2026 ballot and was defeated, with roughly 57.5% opposed. Had it passed, the combined rate would have risen to 7.40%. Unless a future levy succeeds at the ballot, the Licking County rate stays at 7.25%.