What Is the Sales Tax in Columbus, Ohio? Rate, Exemptions, and Holiday

The sales tax in Columbus, Ohio is 8.00% at most addresses. That rate applies throughout the Franklin County portion of the city, which covers the vast majority of Columbus. Small slivers of Columbus extend into Delaware and Fairfield counties, and the rate there can differ: Delaware County addresses inside Columbus also pay 8.00%, while Fairfield County addresses inside Columbus pay 7.75%.¹

The current 8.00% rate took effect on April 1, 2025, after voters approved a permanent increase in the Central Ohio Transit Authority (COTA) levy.¹

How the 8.00% Rate Breaks Down

What looks like a single tax on your receipt is actually three separate levies collected together. Ohio Revised Code Chapter 5739 gives the state and local governments the authority to impose them.² For a typical Columbus purchase, the 8.00% consists of:

5.75% state of Ohio base rate, which applies in all 88 counties
1.25% Franklin County levy, which funds county government operations
1.00% COTA transit tax, dedicated to the Central Ohio Transit Authority

The COTA portion was 0.50% for years. Voters approved a permanent additional 0.50%, doubling it to 1.00% as of April 1, 2025.¹ These three components are bundled at the register, so you see one tax amount rather than three line items.

Which Rate Applies at Your Address

Columbus is one of the few Ohio cities whose boundaries cross three counties, and the COTA district does not cover every surrounding area. That means the correct rate depends on the exact street address of the sale, not the city name or the ZIP code. A single ZIP code can straddle two counties with different rates.

The Ohio Department of Taxation runs a free lookup called The Finder. Enter a street address and it returns the combined sales tax rate for that specific location.³ Businesses in Columbus are expected to use that tool, or an equivalent address-based system, to charge the right amount.

What You Pay Sales Tax On

Ohio taxes retail sales of tangible personal property: furniture, appliances, motor vehicles, electronics, and clothing, among other physical goods.⁴ Renting or leasing physical goods is taxed at the same rate as buying them.

Unlike many states, Ohio also taxes a specific list of services. Those include building maintenance and janitorial work, landscaping and lawn care, telecommunications (including prepaid calling services), automatic data processing and computer services where the main purpose is the data processing itself rather than professional consulting, laundry and dry cleaning, and physical fitness facility memberships.⁴ Most other professional services, including legal, accounting, and medical services, are not subject to Ohio sales tax.

What’s Exempt

Groceries and Food

Food purchased for off-premises consumption is exempt from all Ohio sales tax. That covers produce, bread, meat, dairy, bottled water, and fruit juice with more than 50% juice content. Two important carve-outs apply. Food eaten on the premises where it was bought, such as dining in at a restaurant, is taxable. And soft drinks, alcoholic beverages, dietary supplements, and tobacco are not treated as “food” under Ohio law, so they are taxable even at a grocery store.⁵

The line can be subtle. A meal taken through a drive-through and eaten at home is exempt; the same meal eaten at a table inside the restaurant is taxable. Coffee and tea stay exempt if the vendor only provides sugar or cream on the side, but become a taxable soft drink if the vendor adds sweetener or flavored syrup to the drink.

Prescription Drugs and Medical Equipment

Prescription drugs for human use, insulin, and blood and urine testing materials for diabetics are exempt. So are prosthetic devices, durable medical equipment for home use, and mobility-enhancing equipment when purchased with a prescription.² Over-the-counter medications bought without a prescription do not qualify.

Items Bought for Resale

A business buying inventory to resell can avoid paying sales tax on that purchase by giving the supplier a valid Ohio exemption certificate.⁶ The tax is then collected from the final customer when the item is resold.

The August Sales Tax Holiday

Ohio typically runs a back-to-school sales tax holiday on the first Friday through Sunday of August. During that window, qualifying clothing and school supplies are temporarily exempt from state and local sales tax. In prior years, the price caps were $75 per item for clothing and $20 per item for school instructional materials and supplies. The Ohio Department of Taxation announces the specific eligible items and price limits before each year’s holiday.

Tax on Online and Out-of-State Purchases

Most online shopping by Columbus residents already includes Ohio sales tax at checkout. Marketplace facilitators such as Amazon, eBay, and Etsy are required to collect and remit Ohio sales tax on behalf of the third-party sellers using their platforms. Standalone out-of-state sellers must also collect Ohio tax once they exceed $100,000 in gross receipts or 200 transactions with Ohio buyers in the current or prior calendar year, beginning the day after they cross either threshold.⁷

When no tax is collected on a purchase that would have been taxable here, you owe Ohio consumer use tax at the same rate as the local sales tax, which is 8.00% for most Columbus addresses. The state offers several ways to pay it: a consumer’s use tax account for regular untaxed purchases, a one-time voluntary payment using the VP USE form, or a line on your annual Ohio income tax return (Form IT-1040), which is the route most individuals use.⁸

1
Ohio Department of Taxation. Sales and Use Tax Rate Change Effective April 1, 2025
2
Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
3
Ohio Department of Taxation. The Finder – Lookup by Address
4
Ohio Legislative Service Commission. Ohio Revised Code 5739.01 – Sales Tax Definitions
5
Ohio Department of Taxation. Everyday Purchases
6
Ohio Department of Taxation. ST 2005-02 – Exemption Certificate Forms, Issued 2005, Revised April 2025
7
Ohio Department of Taxation. Sales and Use Tax – Substantial Nexus and Marketplace Facilitator
8
Ohio Department of Taxation. Sales and Use – General Information