The sales tax rate in Putnam County, Ohio is 7.00%. That combines Ohio’s 5.75% state sales tax with a 1.25% county permissive tax, and it applies uniformly across every ZIP code in the county.1Ohio Department of Taxation. County Rate Table by ZIP Code – April 2026
How the Rate Breaks Down
Ohio charges 5.75% statewide on retail transactions.2Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax Purpose Rate Exemptions State law lets each county add a permissive tax on top to fund local government operations, criminal justice services, and transportation projects.3Ohio Legislative Service Commission. Ohio Revised Code 5739.021 – Additional Sales Tax Levied by County Putnam County’s share is 1.25%, which brings the combined rate to 7.00%.4Ohio Department of Taxation. State and Permissive Sales Tax Rates by County The county’s 1.25% stays in Putnam County and helps cover road maintenance, law enforcement, emergency services, and day-to-day county operations.
Vehicles Are Taxed Differently
Motor vehicles and watercraft titled in Ohio are excluded from the county permissive tax by statute.3Ohio Legislative Service Commission. Ohio Revised Code 5739.021 – Additional Sales Tax Levied by County If you buy a car or truck in Putnam County, you pay only the 5.75% state rate, not the full 7.00%. On a vehicle, that difference can run into several hundred dollars.
What the 7.00% Applies To
The rate covers retail sales of tangible personal property: furniture, electronics, clothing, appliances, and other physical goods.5Ohio Department of Taxation. Sales and Use Tax Ohio also taxes a specific list of services, including telecommunications, certain repair and installation work, and commercial printing. If a service isn’t on the statutory list, it generally isn’t taxed.6Ohio Department of Taxation. Sales and Use Taxability
A few consumables that look like groceries are taxable anyway. Soft drinks, dietary supplements, alcoholic beverages, and tobacco fall outside Ohio’s definition of exempt “food.”7Ohio Department of Taxation. Everyday Purchases Prepared meals eaten on the premises where they’re sold are taxed at the full rate too, which is why a deli sandwich bought inside a grocery store is taxed while the groceries in the same cart are not.
What’s Exempt
Several common categories carry no sales tax at all:
- Grocery food sold for consumption off the premises, excluding prepared meals, soft drinks, and dietary supplements.2Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax Purpose Rate Exemptions
- Prescription drugs, insulin, diabetic testing materials, and syringes for insulin use.
- Prosthetic devices and durable medical equipment purchased with a prescription.
- Sales to the state of Ohio or any political subdivision.
- Sales to qualifying 501(c)(3) organizations and churches, provided the purchases are not for a trade or business.
Over-the-counter medications are a frequent point of confusion. If a drug doesn’t require a prescription, it is generally taxable in Ohio. The exemption is narrowly drawn around medications that can only be dispensed by a pharmacist with a valid prescription.
Buying from Out of State
When you buy something from an out-of-state retailer that doesn’t collect Ohio sales tax, you owe a use tax at the same 7.00% rate.8Ohio Legislative Service Commission. Ohio Revised Code 5741.02 – Levy of Tax Rate Exemptions The county’s 1.25% applies to use tax under the same authority as its sales tax.9Ohio Legislative Service Commission. Ohio Revised Code 5741.021 – Additional County Use Tax
Most large online retailers now collect Ohio sales tax automatically. If you buy from a smaller seller that doesn’t, you’re responsible for reporting and paying the use tax yourself. Businesses track those purchases and include them on their periodic sales and use tax returns.
2026 Sales Tax Holiday
Ohio’s annual sales tax holiday in 2026 runs from 12:00 a.m. on Friday, August 7 through 11:59 p.m. on Sunday, August 9.10Ohio Department of Taxation. Ohio Sales Tax Holiday During those three days, both state and county tax come off these items:
- Clothing priced at $75 or less per item.
- School supplies priced at $20 or less per item.
- School instructional materials priced at $20 or less per item.
There is no expanded holiday on items $500 and under in 2026. The thresholds apply per item, so two $60 shirts both qualify even though the total exceeds $75.
If You Sell in Putnam County
A business with a physical presence in Ohio that makes retail sales of taxable goods or services needs a vendor’s license before collecting tax.11Ohio Department of Taxation. Register for a Vendors License or Sellers Use Tax Account The license costs $50 and can be obtained through the county auditor’s office or through the state’s OH|Tax eServices portal.12Ohio Department of Taxation. Vendors License Fee Change Coming Soon
Out-of-state sellers who meet Ohio’s economic nexus thresholds need a seller’s use tax account instead. Nexus is triggered if, in the current or previous calendar year, total Ohio sales exceeded $100,000 or you completed 200 or more separate transactions with Ohio buyers.5Ohio Department of Taxation. Sales and Use Tax If you sell only through a marketplace such as Amazon or Etsy, the marketplace collects and remits for those sales, and you don’t need to register separately.
Sales tax returns are due on the 23rd of the month following the reporting period, with the deadline rolling to the next business day when the 23rd falls on a weekend or holiday.13Ohio Department of Taxation. Due Dates Starting January 1, 2026, vendors who file and pay in full by the due date earn a discount of 0.75% of the tax collected, capped at $750 per vendor’s license per month (the cap doesn’t apply to motor vehicle sales).14Ohio Department of Taxation. Vendor Timely Filing Discount Miss the deadline by a day and the discount is gone.