Ohio Sales Tax by County: Rates, Exemptions, and Use Tax

Ohio sales tax by county ranges from 6.50% to 8.00%. The state charges a base rate of 5.75% everywhere, and each of the eighty-eight counties layers its own permissive tax on top. Some counties also add a regional transit levy, which is usually the reason two neighboring counties end up with noticeably different rates.

How Your County Rate Is Built

Every Ohio sales tax bill stacks up to three components: the state base, a county permissive tax, and in some counties a transit authority levy.

The 5.75% State Base

The starting point is 5.75%, set by Ohio Revised Code Section 5739.02 and collected in every county.¹ This portion goes to the state’s general revenue fund.

County Permissive Tax

Counties draw on two separate statutes to add their own tax. Under ORC 5739.021, county commissioners can impose up to 1.0% in increments as small as 0.05%.² Under ORC 5739.026, they can add another 0.50% earmarked for specific purposes like convention facilities, emergency medical services, 9-1-1 systems, or the county general fund.³ The combined ceiling for county permissive tax is 1.50%. Commissioners adopt these rates by resolution, though voters can challenge an increase through a referendum.

Transit Authority Levy

Regional Transit Authorities can add a separate tax under ORC 5739.023 to fund buses, rail, and other transit infrastructure.⁴ These levies can reach 1.50% and require voter or local board approval. Not every county has one, and that gap explains most of the variation you see between counties. The theoretical maximum combined rate is 8.75%, but no Ohio county currently reaches it.

Combined Rates in Major Ohio Counties

The Ohio Department of Taxation publishes a county-by-county rate map. The version effective October 2025 shows the following representative rates:⁵

Cuyahoga County: 8.00%. The state base plus a 1.25% county permissive tax and a 1.00% levy for the Greater Cleveland Regional Transit Authority.
Franklin County: 8.00%. The state base, a 1.25% county permissive tax, and a 1.00% levy for the Central Ohio Transit Authority.
Hamilton County: 7.80%. The state base, a 1.25% county permissive tax, and a 0.80% levy for the Southwest Ohio Regional Transit Authority.
Summit County: 6.75%. The state base, a 0.50% county permissive tax, and a 0.50% transit component.
Butler, Lorain, and Wayne Counties: 6.50%. The state base plus a 0.75% county permissive tax, no transit levy.

The 1.50% spread between the highest and lowest counties adds up on large purchases. A $30,000 vehicle bought in Cuyahoga County would generate $450 more in sales tax than the same vehicle bought in Butler County. Commissioners and transit boards can adjust rates between publications of the map, so check the Department of Taxation’s current version if you’re planning a significant purchase.⁵

Which County’s Rate Applies to Your Purchase

Because rates change at the county line, Ohio needs a rule for deciding which one applies to any given sale. The answer depends on who’s selling and how the goods reach you.

In-Store Purchases

If you walk into a store and leave with the item, the sale is sourced to the store’s location. You pay whatever combined rate applies at that address, regardless of where you live.⁶

Online Orders From an Ohio Seller

Ohio differs from many states here. When an Ohio vendor ships goods to an Ohio buyer, the sale is sourced to where the vendor receives the order, not where the package is delivered. The Department of Taxation describes this as origin-based sourcing for most tangible property sales between Ohio businesses and Ohio buyers.⁷ Order furniture online from a retailer whose order-processing center is in a 7.80% county and have it delivered to your home in a 6.50% county, and you pay 7.80%.

Orders From Out-of-State Sellers

When the seller has no physical location in Ohio, the default rules under ORC 5739.033(C) apply. These are destination-based: the rate is determined by where you receive the goods.⁶ An out-of-state retailer shipping to a Hamilton County address collects at 7.80%. If the seller can’t determine the buyer’s address from normal business records, a statutory fallback chain applies, ultimately defaulting to the address from which the goods were shipped.

What’s Exempt in Every County

A handful of categories are exempt from both the state and county portions of the sales tax, so the county rate never touches them.

Food for Off-Premises Consumption

Groceries you take home are exempt under ORC 5739.02(B)(2), which excludes “food for human consumption off the premises where sold.”¹ Produce, meat, dairy, bread, canned goods, bottled water, and juice with at least 50% fruit or vegetable content are covered. Restaurant meals eaten on premises, alcohol, and soft drinks are not.

Prescription Drugs and Medical Equipment

Prescription medications for human use are exempt, along with insulin, diabetic testing supplies, and hypodermic needles used for insulin injections. Prosthetic devices, durable medical equipment prescribed for home use, and mobility-enhancing equipment are also exempt when purchased with a prescription. Over-the-counter medications that don’t require a prescription remain taxable.⁸

Resale and Manufacturing Purchases

Businesses buying goods for resale or raw materials for manufacturing can avoid paying tax at the register by giving the vendor a completed Sales and Use Tax Blanket Exemption Certificate (Form STEC U). The certificate stays on file and covers future purchases without a new form each time. Vendors who fail to keep a valid certificate on file can be held liable for the uncollected tax, so sellers are usually strict about requiring one before skipping the charge.⁹

The Annual Sales Tax Holiday

Ohio also holds a back-to-school sales tax holiday each August. In 2026, it runs from 12:00 a.m. Friday, August 7 through 11:59 p.m. Sunday, August 9. During that window, clothing priced at $75 or less per item, school supplies priced at $20 or less per item, and school instructional materials priced at $20 or less per item are exempt from all state and county sales tax.¹⁰ Items purchased for use in a trade or business don’t qualify.

Use Tax When the Seller Doesn’t Charge Ohio Tax

Buy something from an out-of-state seller who doesn’t collect Ohio sales tax and you owe an equivalent amount called use tax. The rate matches whatever your county’s combined sales tax rate would have been, so the county map still governs what you owe. This most often comes up with online purchases, catalog orders, and items bought while traveling.

Ohio makes reporting straightforward by including a use tax line directly on the individual income tax return (IT 1040, Line 12). The instructions include a worksheet: total your untaxed purchases for the year, multiply by your county’s combined rate, and enter the result. Purchases made during the sales tax holiday don’t count.¹¹ Most people’s use tax bill is small, but skipping the line entirely is technically noncompliance.

1
Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
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Ohio Legislative Service Commission. Ohio Revised Code 5739.021 – Additional Sales Tax Levied by County
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Ohio Legislative Service Commission. Ohio Revised Code 5739.026 – County Sales Tax for Specific Purposes
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Ohio Legislative Service Commission. Ohio Revised Code 5739.023 – Transit Authority Tax Levy
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Ohio Department of Taxation. State and Permissive Sales Tax Rates, by County
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Ohio Legislative Service Commission. Ohio Revised Code 5739.033 – Location of Sale
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Ohio Department of Taxation. Information Release ST 2009-03 – Sourcing
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Ohio Department of Taxation. Sales and Use Tax – Drugs, Durable Medical Equipment, Mobility Enhancing Equipment, and Prosthetic Devices
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Ohio Department of Taxation. Sales and Use Tax Blanket Exemption Certificate
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Ohio Department of Taxation. Ohio Sales Tax Holiday 2026
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Ohio Department of Taxation. Instructions for Filing Original and Amended IT 1040