Ohio sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 5.75% |
| Local rates | Average 1.54%, highest 2.25% |
| Average combined rate | 7.29% |
| Groceries | ExemptFood for consumption off the premises is exempt from state and local tax. Soft drinks, alcohol, dietary supplements and food eaten on the premises are taxable. |
| Prescription drugs | ExemptPrescription drugs are exempt. Over-the-counter drugs are taxable. |
| Clothing | Taxed (August holiday, $75 cap)Clothing is taxed, except items of $75 or less during the August sales tax holiday (7 to 9 August in 2026). |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Ohio Department of Taxation: The Finder (address rate lookup).
Worked examples
A $1,000 refrigerator in an 8% county
| Rate | 5.75% state + 2.25% local = 8% |
|---|---|
| Price before tax | $1,000.00 |
| Sales tax | $80.00 |
| Total | $1,080.00 |
Working: $1,000.00 × 8% = $80.00. This uses the highest local rate in Ohio for 2026. In a county with a lower permissive tax, the same fridge carries less tax.
Working back from a $53.65 receipt at 7.3%
| Rate | 5.75% state + 1.55% local = 7.3% |
|---|---|
| Price before tax | $50.00 |
| Sales tax | $3.65 |
| Total | $53.65 |
Working back: $53.65 ÷ 1.073 = $50.00, so the tax was $3.65. A 1.55% local rate gives a 7.3% combined rate. Divide the total by 1.073 to recover the pre-tax price.
County and transit rates
Ohio counties can levy a permissive sales tax, and regional transit authorities can levy their own, each in steps of 0.05%. Together the county and transit taxes cannot exceed 3%. In 2026 the highest local rate is 2.25% (8% combined), and rates change only at the start of a calendar quarter. One 2026 change: Warren County rose from 6.75% to 7.25% on 1 October 2026. The Department of Taxation publishes quarterly rate tables by county and an address tool called The Finder.
Ohio sales tax holiday
Ohio holds a back-to-school sales tax holiday each August. In 2026 it ran from 7 to 9 August and covered clothing priced at $75 or less per item, and school supplies and instructional materials at $20 or less per item. Ohio held a much broader holiday in 2024, covering most items up to $500, but the 2026 holiday returned to the narrower clothing and school-supplies version. Items over the cap are taxed in full.
Ohio vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Ohio | 5.75% | 7.29% | Exempt |
| Michigan | 6% | 6.00% | Exempt |
| Indiana | 7% | 7.00% | Exempt |
| Kentucky | 6% | 6.00% | Exempt |
| West Virginia | 6% | 6.60% | Exempt |
| Pennsylvania | 6% | 6.34% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.