Ohio's 5.75% state rate is supplemented by county taxes of 1%–2.25%, creating combined rates between 6.5% and 8% in most areas. Cleveland's 8% combined rate and Cincinnati's 7.75% are the highest in the state. Ohio's Back-to-School holiday is one of the narrower ones nationally — clothing limits of $75 and supply limits of $20 are modest compared to other states.
Ohio sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 5.75% |
| Avg local add-on | 1.46% |
| Avg combined | 7.21% |
| Maximum combined | 8.00% |
Ohio sales tax by city
Combined state + local sales tax rates for major cities in Ohio:
| City | Combined Rate |
|---|---|
| Columbus | 7.50% |
| Cleveland | 8.00% |
| Cincinnati | 7.75% |
What's exempt in Ohio
Groceries
Exempt from Ohio state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
Ohio sales tax holidays
During a sales tax holiday, qualifying items are exempt from Ohio sales tax. Some local jurisdictions may opt out — check with retailers near you.
Back-to-School
1st Friday-Sunday of August
Clothing ≤$75, school supplies ≤$20, instructional materials ≤$20
How Ohio sales tax is calculated
Sales tax in Ohio is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 7.21% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (5.75%) plus any local city or county add-ons. Ohio allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 7.21%:
$100 item
$7.21 tax
$107.21 total
$250 item
$18.02 tax
$268.03 total
$500 item
$36.05 tax
$536.05 total
$1,000 item
$72.10 tax
$1072.10 total
Additional tax-free items in Ohio
Beyond the standard exemptions, Ohio also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Ohio Department of Revenue for complete rules.
Ohio sales tax in context: rates, history, and neighbors
Ohio's 5.75% state sales tax (since 2013) plus county add-ons (0.75-2.25%) gives an average combined rate of 7.21%. Cleveland (Cuyahoga County) 8% — highest in Ohio, Columbus (Franklin County) 7.5%, Cincinnati (Hamilton County) 7.75%, Toledo (Lucas County) 7.75%, Akron (Summit County) 6.75%. Ohio exempts groceries and prescriptions. Ohio's Back-to-School Sales Tax Holiday (first weekend of August) covers clothing under $75/item, school supplies under $20/item — narrower than many other states. Compared to neighbors: Indiana (7%), Kentucky (6%), West Virginia (~6.58% combined), Pennsylvania (~6.34% combined), Michigan (6%) — Ohio's combined rate is in the higher middle of the Midwest. Ohio is a Streamlined Sales Tax (SST) Agreement member.
Online shopping & Ohio sales tax
Ohio requires economic nexus — remote sellers with $100,000+ or 200+ Ohio transactions must collect Ohio sales tax. Ohio is a member of the Streamlined Sales Tax (SST) Agreement. Marketplace facilitators collect Ohio tax on all third-party sales. Ohio also taxes certain digital goods including streaming services at the applicable county rate.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Ohio sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Ohio state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Ohio sales tax on common purchases?
Using Ohio's average combined rate of 7.21%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | $8.65 | $128.65 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $72.03 | $1071.03 |
| Laptop / tablet | $1,299 | $93.66 | $1392.66 |
| New car ($35,000) | $35,000 | $2523.50 | $37523.50 |
| Home appliance | $1,500 | $108.15 | $1608.15 |
| Restaurant meal | $60 | $4.33 | $64.33 |
Based on Ohio's average combined rate of 7.21%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Ohio: business guide
If you sell goods or taxable services to Ohio customers, here's what you need to know:
- Registration: Register for a Ohio sales tax permit/license through the Ohio Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Ohio annual sales or 200+ transactions, you must collect Ohio sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (5.75%) and applicable local rates.
- Destination vs origin sourcing: Ohio uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Ohio sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Ohio Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Ohio sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Ohio resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Ohio is a full member of the Streamlined Sales Tax (SST) Agreement, which simplifies multi-state sales tax registration and compliance through a single registration portal (streamlinedsalestax.org).
Ohio-specific business compliance details
Ohio businesses register with the Ohio Department of Taxation at tax.ohio.gov for a Vendor's License (per location). Filing frequency: monthly for $5,000+/year tax, quarterly for $1,200-$5,000, semi-annually for $300-$1,200, annually for under $300. Out-of-state sellers with $100,000+ in Ohio sales (or 200+ transactions) must collect Ohio tax (economic nexus, since August 2019). Ohio is a Streamlined Sales Tax (SST) Agreement member. Marketplace facilitators collect Ohio tax. Ohio uses destination-based sourcing. Ohio's 88 counties create some compliance complexity but the SST membership streamlines multi-state operations. Penalties: 1% per month (capped at 50%) plus interest. Ohio also has a Commercial Activity Tax (CAT) on businesses with $1M+ Ohio gross receipts — not a sales tax but related compliance.
Ohio sales tax frequently asked questions
What is the sales tax rate in Cleveland vs Columbus vs Cincinnati?
Cleveland (Cuyahoga County) has the highest combined rate in Ohio at 8% (5.75% state + 2.25% Cuyahoga). Columbus (Franklin County) is 7.5% (5.75% + 1.75%). Cincinnati (Hamilton County) is 7.75% (5.75% + 2%). Smaller cities and rural Ohio typically have lower combined rates of 6.5%–7%, depending on county. Ohio's county tax ranges from 0.75% to 2.25%.
What qualifies for Ohio's back-to-school sales tax holiday?
Ohio's Back-to-School Sales Tax Holiday occurs on the first Friday through Sunday of August. Qualifying items: clothing and footwear priced $75 or less per item, school supplies $20 or less per item, and instructional materials $20 or less per item. These limits are lower than most other states' holidays (many allow $100 clothing). Computers and electronics are NOT included in Ohio's holiday — unlike several other states.
Are digital products and streaming services taxable in Ohio?
Ohio taxes most digital goods including streaming video services (Netflix, Hulu, Disney+), streaming audio, digital music downloads, and downloaded software at the standard rate. Ohio classifies streaming services as 'electronic information services,' making them taxable. Ohio was one of the earlier states to clarify digital goods taxation and takes a fairly broad approach.
Ohio city paycheck calculators
If you live or work in a Ohio city, see our city-specific paycheck calculators for take-home pay including any local income tax, plus local employer and cost-of-living context: