Ohio Sales
Tax Rate

Ohio imposes a 5.75 percent state sales tax on taxable retail sales in 2026. County sales taxes plus transit authority taxes can increase the combined rate, so the correct Ohio sales tax depends on the transaction location and effective date. Ohio also exempts important categories such as qualifying food for off-premises consumption plus certain prescription drugs and medical equipment.

The Ohio State Sales Tax Rate Is 5.75 Percent

Ohio's statewide sales tax rate is 5.75 percent. That is only the state portion. Counties plus qualifying transit authorities can impose additional sales and use taxes.

Ohio Local Sales Tax Rates Vary by County and Transit District

There is no single combined Ohio sales tax rate for every address. The same 5.75 percent state rate is used statewide, but county and transit authority rates create different totals.

The Ohio Department of Taxation maintains The Finder for address-based sales and use tax rate lookups. Current 2026 county tables show combined rates that differ across Ohio, which is why a ZIP code or street address is more reliable than a statewide average.

How to Calculate Combined Ohio Sales Tax

Start with the taxable sales price, add the state, county plus transit rates that apply to the sale, then multiply the price by the combined percentage. The applicable local rate should come from the transaction's sourcing location.

The examples show only the 5.75 percent state portion. A real Ohio sales tax calculator should add the current county and transit rates for the specific address before showing the final total.

What Purchases Are Taxable in Ohio?

Ohio generally taxes retail sales of tangible personal property unless an exemption applies. The state also taxes specifically listed services rather than imposing sales tax on every service.

Taxable service categories are defined in Ohio law, so a business should classify the actual service instead of assuming that all labor is taxable or all services are exempt. Bundled transactions can require separate analysis when taxable property and nontaxable components are sold together.

Food for Off-Premises Consumption Is Generally Exempt

Ohio exempts sales of food for human consumption off the premises where the food is sold. This makes many ordinary grocery purchases exempt from Ohio sales tax.

Food sold for on-premises consumption can receive different treatment. Restaurants, cafeterias plus other food-service businesses should distinguish exempt off-premises food from taxable meals or other transactions based on Ohio's food definitions and the facts of the sale.

Prescription Drugs and Some Medical Products Are Exempt

Ohio law exempts qualifying prescription drugs for human use plus several medical items. The exemption can include insulin, certain diabetic testing materials, qualifying prosthetic devices, durable medical equipment for home use plus mobility-enhancing equipment when the statutory requirements are met.

The medical exemption is not a blanket exemption for every health-related product. Sellers should confirm whether the item and any prescription requirement fit the current Ohio statute.

Ohio Use Tax Covers Taxable Purchases When Sales Tax Was Not Collected

Ohio use tax complements the sales tax. It can apply when taxable property or services are used in Ohio and the seller did not collect the correct Ohio sales tax.

Use tax is especially relevant to out-of-state and online purchases. The amount due can include the same state plus applicable local components that would have applied to a properly taxed Ohio transaction.

Ohio Remote Seller Nexus Uses a $100,000 or 200-Transaction Test

A seller can be presumed to have substantial nexus with Ohio when Ohio gross receipts exceed $100,000 in the current or preceding calendar year or when the seller has 200 or more separate Ohio transactions in the current or preceding calendar year.

The threshold applies to qualifying sales of tangible personal property plus services whose benefit is realized in Ohio. Physical presence, employees, property plus other activities can also create nexus even when the economic threshold is not met.

Marketplace Facilitators Use the Same Economic Nexus Thresholds

A marketplace facilitator can be presumed to have Ohio nexus when its own plus facilitated Ohio gross receipts exceed $100,000 or when it reaches 200 or more qualifying Ohio transactions in the current or preceding calendar year.

Marketplace sellers should keep records showing which sales were facilitated and which tax was collected by the marketplace. Direct sales outside the marketplace can create separate registration or collection duties.

Ohio Vendors Generally Need a Vendor's License

A business making taxable Ohio retail sales generally needs the appropriate vendor's license. The current statutory fee is $50 for each fixed place of business that requires a license.

Transient sellers plus sellers without a fixed Ohio place of business can use different registration categories. A business should register under the category that matches how and where it makes taxable sales.

Ohio Sales Tax Returns Are Generally Due by the 23rd

Ohio vendors generally file monthly sales tax returns by the 23rd day of the following month. The return and payment are filed electronically under current Ohio law.

The Tax Commissioner can assign an alternate filing interval in qualifying cases. Unless the taxpayer receives notice of another interval, the normal filing period is monthly.

Sales Tax Is Separate From Ohio Income Tax and Payroll

Ohio sales tax applies to customer transactions. Ohio individual income tax plus local income taxes apply to income, while payroll withholding applies to employee wages. These systems use different tax bases and should be tracked separately.

For personal income tax rules, see the Ohio income tax guide. If the goal is employee take-home pay, use the Ohio paycheck calculator instead of a sales tax calculation.

After genuine payroll figures are finalized, Online PayStub can organize earnings, taxes plus deductions into a clear payroll record for lawful business and recordkeeping use.