Ohio Sales Tax Rate Table
Ohio statewide sales tax rate: 5.75%. Local governments in Ohio may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 7.29%. Ohio’s sales tax is administered by the Ohio Department of Taxation.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
Ohio Sales Tax Rates at a Glance
| Statewide sales tax rate | 5.75% |
|---|---|
| Local sales taxes | Yes — up to 2.25% additional |
| Average local rate | 1.54% |
| Average combined rate | 7.29% |
| Administered by | Ohio Department of Taxation |
| Registration document | Ohio Vendor’s License |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in Ohio
Ohio counties levy a permissive sales tax on top of the 5.75% state rate, and transit authorities in several metropolitan areas add a further increment. Rates are set at county and transit-authority level rather than by city, so the rate changes at county lines.
Which Ohio Rate Should You Charge?
Ohio is destination-sourced for goods delivered to the customer, so the county and transit authority rates that apply are those covering the delivery address. Sales completed at a vendor’s Ohio location are taxed at that location’s rate.
What Ohio Taxes — and What It Doesn’t
Groceries for home consumption and prescription drugs are exempt, but food consumed on the premises is taxable. Ohio taxes a defined list of services including employment services, landscaping, building maintenance and certain electronic information services.
Look Up an Exact Ohio Sales Tax Rate
Publishing a fixed list of every Ohio city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Taxation publishes a county and transit authority rate table each quarter and an address-based rate finder. Open the official Ohio Department of Taxation website at tax.ohio.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in Ohio
Before you can legally charge Ohio sales tax you need to be registered with the Ohio Department of Taxation and hold a Ohio Vendor’s License. Our sales tax application service files the paperwork for you. See the Ohio sales tax application page for what Ohio asks for. The Ohio sales tax guide covers filing frequency, agency contacts and licensing.
Ready to register in Ohio? Apply for your Ohio sales tax permit online – it only takes a few minutes.
Ohio Sales Tax Rate FAQs
What is the sales tax rate in Ohio?
The Ohio statewide rate is 5.75%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 7.29% and local add-ons can reach 2.25%.
Do I need a permit before I collect sales tax in Ohio?
Yes. Collecting sales tax without a valid Ohio Vendor’s License is not permitted in Ohio. Register first, then start charging tax. You can apply for your Ohio sales tax permit here.
Do remote and online sellers have to collect Ohio sales tax?
Generally yes, once you cross Ohio’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do Ohio sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the Ohio Department of Taxation before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- Pennsylvania sales tax rate table
- Indiana sales tax rate table
- Michigan sales tax rate table
- Kentucky sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.