| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Adams County | 5.75% | 1.50% | 7.25% | West Union |
| Allen County | 5.75% | 1.00% | 6.75% | Lima |
| Ashland County | 5.75% | 1.00% | 6.75% | Ashland |
| Ashtabula County | 5.75% | 1.50% | 7.25% | Ashtabula |
| Athens County | 5.75% | 1.50% | 7.25% | Athens |
| Auglaize County | 5.75% | 1.00% | 6.75% | Wapakoneta |
| Belmont County | 5.75% | 1.00% | 6.75% | St. Clairsville |
| Brown County | 5.75% | 1.50% | 7.25% | Georgetown |
| Butler County | 5.75% | 1.25% | 7.00% | Hamilton |
| Carroll County | 5.75% | 1.00% | 6.75% | Carrollton |
| Champaign County | 5.75% | 1.00% | 6.75% | Urbana |
| Clark County | 5.75% | 1.50% | 7.25% | Springfield |
| Clermont County | 5.75% | 1.25% | 7.00% | Batavia |
| Clinton County | 5.75% | 1.00% | 6.75% | Wilmington |
| Columbiana County | 5.75% | 1.00% | 6.75% | Lisbon |
The state sales tax rate in Ohio is 5.75%. However, the total sales tax rate can range from 6.5% to 8.25% when including local rates. Ohio has a relatively low state sales tax rate compared to other states, but the total tax rate can vary significantly depending on the location.
Ohio’s sales tax system is unique in that it has a base state rate and additional local rates that are administered by the Ohio Department of Taxation. The state rate applies to most tangible personal property and certain services, while local rates apply to sales made within specific counties or transit authorities.
It’s worth noting that Ohio exempts certain items from sales tax, such as groceries, clothing, and prescription medication. However, some local jurisdictions may have additional taxes on specific items, so it’s essential to check the local tax rates and rules.
Ohio sales tax is collected by the Ohio Department of Taxation, which is responsible for administering and enforcing the state’s sales tax laws. The department collects sales tax from businesses and individuals who make taxable sales in the state.
Ohio has a relatively complex sales tax system, with multiple rates and exemptions. The state has a base state rate of 5.75%, and local jurisdictions can impose additional rates ranging from 0.5% to 2.25%. Businesses must collect and remit sales tax on taxable sales, and individuals must pay sales tax on purchases made in the state.