Ohio Sales Tax Calculator
Calculate the exact sales tax for any purchase in Ohio. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
OH Base State Rate: 5.75% (up to 8% combined)
Cuyahoga
Total Amount
$108.00
$100.00 + $8.00 tax
Tax Components
Ohio Sales Tax Highlights
Ohio has a 5.75% state sales tax
County taxes add 0.75-2.25%
Groceries exempt
Ohio Sales Tax FAQ
What is Ohio's sales tax rate?
Ohio has a 5.75% state rate. Counties add local taxes, with combined rates ranging from 6.5% to 8%.
Ohio Sales Tax Rate Structure in 2026
Ohio levies a 5.75% state sales tax on most retail purchases. Counties can add their own sales taxes ranging from 0.75% to 2.25%, bringing combined rates to between 6.50% and 8.00%. Ohio does not permit city-level sales taxes — only county permissive taxes apply.
| Area | State Rate | County Rate | Combined Rate |
|---|---|---|---|
| Cleveland (Cuyahoga Co.) | 5.75% | 2.25% | 8.00% |
| Columbus (Franklin Co.) | 5.75% | 1.75% | 7.50% |
| Cincinnati (Hamilton Co.) | 5.75% | 1.75% | 7.50% |
| Akron (Summit Co.) | 5.75% | 1.50% | 7.25% |
| Dayton (Montgomery Co.) | 5.75% | 1.50% | 7.25% |
| Toledo (Lucas Co.) | 5.75% | 1.50% | 7.25% |
Cuyahoga County (Cleveland) has the highest combined rate in Ohio at 8.00%. The statewide average combined rate is approximately 7.24%.
Tax-Exempt Items and Special Rules in Ohio
Ohio exempts groceries (food for human consumption off-premises) and prescription drugs from sales tax. Clothing is fully taxable in Ohio — there is no clothing exemption.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Food for off-premises consumption |
| Prepared food / restaurant meals | Taxable | Full combined rate |
| Clothing | Taxable | No exemption |
| Prescription drugs | Exempt | Requires valid prescription |
| Over-the-counter medicine | Taxable | Full rate |
| Motor vehicles | Taxable | Collected at title transfer by clerk of courts |
| Digital goods | Taxable | Specified digital products are taxable |
Ohio holds an annual sales tax holiday (typically the first weekend in August) for back-to-school items. During this period, clothing under $75 per item and school supplies under $20 per item are exempt from state and county sales tax.
Filing and Compliance for Ohio Sales Tax
The Ohio Department of Taxation administers state and county sales tax. Businesses must hold a vendor's license to make taxable sales. Filing frequency is assigned based on tax liability: sellers owing more than $5,000/month file semi-monthly, those owing $1,200-$5,000/month file monthly, and smaller sellers file quarterly or semi-annually.
Ohio requires remote sellers to collect sales tax once they exceed $100,000 in gross receipts or 200 transactions to Ohio buyers in the current or prior calendar year. Marketplace facilitators must collect on behalf of third-party sellers.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective January 1, 2020 |
| Filing frequency | Semi-monthly, Monthly, Quarterly, or Semi-annual |
| State agency | Ohio Department of Taxation |
| Late filing penalty | Greater of 10% or $50 per return |
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Ohio Department of Taxation
Official Ohio tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.