The Ohio state sales tax rate is 5.75% in 2026. When county and city taxes are added, the combined rate ranges from 5.75% in areas with no local additions up to 8.0% in the highest-taxed jurisdictions. The most populated areas of Ohio — including Franklin County — have a combined rate of 7.75%.
Ohio exempts most unprepared food and prescription drugs from sales tax. The state has a uniform 5.75% base rate with county additions ranging from 0.75% to 2.25%.
💡 Quick Reference: $100 purchase in Ohio at the average combined rate costs approximately $106.88 after tax. Use the calculator above to find the exact amount for any county or city in Ohio.
Groceries in Ohio are most grocery food is exempt from Ohio sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Ohio, as they are in most US states.
Common Ohio Sales Tax Exemptions
💊
Prescription Medicine
Prescription drugs are fully exempt from Ohio sales tax.
🌾
Grocery Food
Unprepared groceries are most grocery food is exempt from Ohio sales tax in Ohio.
🏭
Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
🌱
Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Ohio.
👕
Clothing
Clothing is taxable at full rate in Ohio.
📚
Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Ohio Sales Tax Work?
Sales tax in Ohio is collected at the point of purchase by retailers and remitted to the Ohio Department of Revenue. The total rate you pay is the sum of the Ohio state rate (5.75%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Ohio — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Ohio sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Ohio annual sales or 200+ Ohio transactions must also register and collect Ohio sales tax even without a physical presence.
📅 Ohio Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Ohio Department of Revenue based on your sales volume. File and pay online through the Ohio state tax portal.
The Ohio state sales tax rate is 5.75% in 2026. With county and city additions, combined rates range from 5.75% to 8.0% depending on your location. The most common combined rate in populated Ohio counties is around 6.88%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Ohio are most grocery food is exempt from Ohio sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Ohio sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Franklin County at 7.75%: $200 × 0.775 = $15.50 in sales tax, making the total $215.50. Or simply use the free Ohio sales tax calculator at the top of this page.
Yes, if you meet Ohio’s economic nexus threshold. Remote sellers must collect and remit Ohio sales tax if they have $100,000 or more in Ohio sales or 200+ separate Ohio transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Ohio.
Most services are not subject to Ohio sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Ohio — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Ohio Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Ohio is 8.0%, which occurs in areas with the maximum local tax additions on top of the 5.75% state base rate. The lowest rate is the state base rate of 5.75% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Ohio.