Macedonia, Ohio Sales Tax Rate: 6.75% Breakdown and Exemptions

The sales tax rate in Macedonia, Ohio is 6.75 percent. Macedonia sits in Summit County, so every taxable purchase inside city limits combines Ohio’s 5.75 percent state rate with a 1.00 percent local add-on. There is no separate city sales tax, because Ohio law reserves that authority for counties and transit authorities, not individual municipalities.

How the 6.75 Percent Breaks Down

Ohio charges a statewide sales tax of 5.75 percent on most retail transactions. Summit County adds two permissive taxes totaling 1.00 percent: a 0.50 percent county tax and a 0.50 percent transit authority tax that funds regional public transportation.1Ohio Department of Taxation. State and Permissive Sales Tax Rates, by County Rate changes at the county or transit level can only take effect at the start of a calendar quarter, so the 6.75 percent figure holds steady between those windows.2Ohio Department of Taxation. Sales and Use Tax

The rate is identical whether you shop on Highland Road, visit a dealership on Route 82, or buy from any other business inside the city. It is also the same in every other city and township across Summit County.

What You Pay Sales Tax On

Sales tax applies to most tangible personal property sold at retail: clothing, electronics, furniture, household goods, motor vehicles, and the like.3Ohio Department of Taxation. Sales and Use Taxability If you can touch it and you bought it at a store, it is almost certainly taxable unless a specific exemption applies.

Services are different. Ohio only taxes services that appear on a statutory list, so most professional services escape the tax entirely. The taxed services include:4Ohio Legislative Service Commission. Ohio Revised Code 5739.01 – Definitions

  • Repair and maintenance of tangible personal property, such as vehicles, appliances, and electronics
  • Landscaping and lawn care
  • Building maintenance and janitorial work
  • Laundry and dry cleaning
  • Motor vehicle washing, waxing, and detailing
  • Telecommunications and satellite broadcasting
  • Business data processing and electronic information services
  • Private investigation and security services
  • Exterminating
  • Physical fitness facility and recreation or sports club memberships
  • Personal care services
  • Transportation of persons by motor vehicle or aircraft within Ohio
  • Motor vehicle towing
  • Mechanized snow removal, for businesses with at least $5,000 in annual snow removal sales

Haircuts and gym memberships surprise people most often, because both feel like personal purchases rather than taxed services. Both are on the list.

Digital Products and Streaming

Ohio taxes many digital goods the same as physical ones. Prewritten software, downloadable e-books, music, and movies are taxable whether delivered on a disc or by download. Streaming services such as Netflix and Hulu are taxable too.3Ohio Department of Taxation. Sales and Use Taxability

A few digital items are exempt. Digital photographs and digital jukebox music are not taxed, and internet access itself (personal or business) has been exempt since July 2020. One trap: when a seller bundles taxable and nontaxable digital items on a single invoice without itemizing them, the entire purchase becomes taxable.

Groceries and the Food Rules

Most grocery staples are exempt. Bread, milk, meat, produce, and other food for human consumption that you take home are not taxed.5Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions The exemption turns on where the food is consumed, not where it was bought. Takeout and delivery meals eaten off the seller’s premises are also exempt.

Several things that look like groceries are taxable:

  • Soft drinks — any nonalcoholic beverage with natural or artificial sweeteners, including soda, sweetened iced tea, energy drinks, and sports drinks
  • Alcoholic beverages with 0.5 percent or higher alcohol by volume
  • Dietary supplements such as vitamins, protein powders, and minerals
  • Prepared food eaten on premises, including dine-in restaurant meals, cafeteria meals, and catered food consumed at the event location

The soft drink rule trips people up most. A bottle of unsweetened water is exempt, but a sweetened iced tea on the shelf beside it is taxable. The dividing line is added sweetener, not carbonation.

Other Common Exemptions

Beyond food, Ohio exempts several other categories from the 6.75 percent rate:

Online and Out-of-State Purchases

If you buy something online or from an out-of-state retailer and no Ohio sales tax is charged at checkout, you technically owe use tax on that purchase. The use tax rate equals the sales tax rate where you live, so Macedonia residents owe 6.75 percent.6Ohio Department of Taxation. Internet or Catalog Purchases

Most large online retailers now collect Ohio sales tax automatically, because they cross Ohio’s economic nexus threshold: more than $100,000 in Ohio sales or 200 or more separate Ohio transactions in the current or previous calendar year.2Ohio Department of Taxation. Sales and Use Tax Marketplace platforms like Amazon, eBay, and Walmart also collect the tax on behalf of their third-party sellers. The gaps tend to be smaller vendors, foreign websites, and private sellers.

Ohio gives individuals two ways to pay unpaid use tax: report the amount on your Ohio individual income tax return, or submit a voluntary payment form (VP USE) directly to the Ohio Department of Taxation with a description of your purchases and the dates.

One sourcing point worth knowing as a Macedonia shopper: when a Macedonia business takes your order at a counter or over the phone, the 6.75 percent Summit County rate applies regardless of where in Ohio you live. When an out-of-state seller ships to your Macedonia address, the sale is sourced to where you receive the goods, so again you pay 6.75 percent.7Ohio Department of Taxation. ST 2009-03 – Sales and Use Tax Sourcing Either way, 6.75 percent is the number to expect on a taxable purchase.