The Ohio sales tax rate starts at a statewide base of 5.75%, but what you pay at checkout depends on the county. Local add-ons from counties and transit authorities bring the combined rate to between roughly 6.75% and 8.00%, with 8.00% the current high in Cuyahoga and Franklin counties.1Ohio Department of Taxation. Sales and Use Tax Rate Map
The 5.75% Statewide Base
Every taxable purchase in Ohio starts at 5.75%. The Ohio General Assembly sets that rate under Ohio Revised Code Section 5739.02, and it applies uniformly across all 88 counties.2Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions Changing it takes action in Columbus, not at the county courthouse. Revenue from the state portion flows into the General Revenue Fund, which supports education, public safety, and health programs.
That base rate sits slightly above the national midpoint for state-level sales taxes. Once local levies are added, the combined rate a typical Ohio shopper pays lands near the national population-weighted average of about 7.5%.
Local Add-Ons and the Combined Rate
Ohio uses a “permissive tax” system that lets local governments stack additional sales taxes on top of the state base. Three statutes authorize those local levies, each with its own cap:
- County general revenue levy under ORC 5739.021: counties can impose up to 1% for general operations, criminal justice services, or regional transportation.3Ohio Legislative Service Commission. Ohio Revised Code 5739.021 – Additional Sales Tax Levied by County
- Transit authority levy under ORC 5739.023: regional transit authorities can add up to 1.5% for public transportation, though the allowable rate decreases if the county’s general levy already exceeds 1%.4Ohio Legislative Service Commission. Ohio Revised Code 5739.023 – Transit Authority Tax Levy
- County specific-purpose levy under ORC 5739.026: counties can add up to 0.5% earmarked for permanent improvements, emergency medical services, mental health programs, or similar designated needs.5Ohio Legislative Service Commission. Ohio Revised Code 5739.026 – County Sales Tax for Specific Purposes
All three types must be set in multiples of 0.05%. The combined local add-on cannot exceed 3%, which puts the theoretical maximum combined rate at 8.75%.6Ohio Department of Taxation. Sales and Use Tax No Ohio county is at that ceiling. As of mid-2026, the highest combined rates in the state are 8.00%, in Cuyahoga County and Franklin County, and many rural counties sit closer to 6.75% or 7.00%.1Ohio Department of Taxation. Sales and Use Tax Rate Map
Finding the Exact Rate for an Address
Because rates vary by county, address-level accuracy matters. The Ohio Department of Taxation publishes a county-by-county rate table and an interactive rate map, both updated before each quarterly change.1Ohio Department of Taxation. Sales and Use Tax Rate Map For a specific street address, the state’s free lookup tool, called “The Finder,” returns the exact combined rate broken down by state and local components.7Ohio Department of Taxation. The Finder – Streamlined Sales Tax
Rate changes only take effect at the start of a calendar quarter: January 1, April 1, July 1, or October 1.6Ohio Department of Taxation. Sales and Use Tax That schedule gives retailers time to update their point-of-sale systems and keeps transitions orderly.
What Ohio Taxes and What It Doesn’t
Ohio applies sales tax to most tangible personal property and a narrow set of services. Several everyday categories are exempt, and the line between taxable and exempt is where most confusion happens.
Exempt
Food purchased for off-premises consumption is exempt, which covers most grocery-store purchases. The moment food is prepared or sold for eating on-site, it becomes taxable. Prescription medications, insulin, syringes, home medical equipment, and prescription eyeglasses are all exempt. Feminine hygiene products and children’s diapers, car seats, cribs, and strollers also carry no sales tax.8Ohio Department of Taxation. Sales and Use Taxability
One category surprises shoppers coming from states like Pennsylvania or New Jersey: general clothing is taxable in Ohio. There is no blanket apparel exemption outside the annual sales tax holiday.
Taxable, Even at the Grocery Store
Soft drinks, candy, alcohol, and dietary supplements are taxable even when bought at a grocery store. Prepared food sold at restaurants, delis, and food trucks is taxable whether you eat in or take it to go. Over-the-counter medications bought without a prescription are also subject to sales tax.8Ohio Department of Taxation. Sales and Use Taxability
The 2026 Sales Tax Holiday
Each summer, Ohio holds a back-to-school sales tax holiday. In 2026, it runs from 12:00 a.m. on Friday, August 7 through 11:59 p.m. on Sunday, August 9. During those three days, both state and local sales tax are waived on:
- Clothing items priced at $75 or less
- School supplies commonly used by students, priced at $20 or less
- School instructional materials priced at $20 or less
Ohio previously offered an expanded holiday covering items up to $500, but that broader exemption is not in effect for 2026.9Ohio Department of Taxation. Ohio Sales Tax Holiday 2026
If You Sell Into Ohio From Out of State
Remote sellers face Ohio’s sales tax rules too. Following the 2018 U.S. Supreme Court ruling in South Dakota v. Wayfair, Ohio requires out-of-state sellers to collect and remit Ohio sales tax once they cross either threshold in the current or previous calendar year:
- $100,000 in total sales to Ohio customers, or
- 200 or more separate sales transactions to Ohio customers
Crossing either threshold creates what Ohio calls “substantial nexus,” which triggers an obligation to register for a seller’s use tax license and start collecting on Ohio sales.6Ohio Department of Taxation. Sales and Use Tax Sellers new to the system can use the free tax calculation and filing services offered through the Streamlined Sales Tax Agreement, which Ohio participates in.10Streamlined Sales Tax Governing Board. Streamlined Sales Tax
When No Sales Tax Was Collected
If you buy something online or from an out-of-state seller that doesn’t collect Ohio sales tax, you owe a “use tax” at the same combined rate you’d pay in person.11Ohio Department of Taxation. Ohio Use Tax Consumers are expected to register for a Consumer’s Use Tax Account through the Department of Taxation and file through the OH|TAX eServices Portal.6Ohio Department of Taxation. Sales and Use Tax In practice, economic nexus rules have shifted most of the collection onto sellers, but the obligation technically still rests with the buyer whenever tax was not charged at the point of sale.