Ohio Sales Tax Rate and How Local Tax Is Calculated

Ohio sales tax begins with a 5.75 percent state rate, but the total charged on a taxable purchase can be higher because counties and regional transit authorities may add local tax. The Ohio Department of Taxation states that the combined state, local and transit rate cannot exceed 8.75 percent under its current sales and use tax guidance.

The answer to “what is Ohio sales tax” therefore depends on more than the state number. County and transit levies, the delivery or use location, the item or service, and the effective date can all affect the rate. Ohio provides a rate lookup tool called the Finder, which returns results by address, ZIP code or GPS coordinates.

This article describes the state rate, local additions, use tax, address lookup and simple calculation examples. It is general information and not a substitute for official instructions for a specific transaction or filing. Use current Ohio Department of Taxation guidance when a transaction involves a special category or has compliance consequences.

Ohio Sales Tax at a Glance

The Tax Foundation’s 2026 Ohio data reports a 5.75 percent state rate and a 7.3 percent average combined state and local rate. The 7.3 percent figure is an average, not the rate that applies in every county or transaction.

Rate information changes by effective date. A table that was correct in a previous quarter may no longer be correct for the current invoice. Always check the current table or the Finder result before using a rate in a live calculation.

How Ohio State County and Transit Tax Fits Together

State rate

The state portion is 5.75 percent. For a taxable $100 purchase, the state component alone would be $5.75 before any local or transit additions.

County additions

Ohio counties may add sales and use tax in specified increments. The Department publishes county rate tables with codes, rates and effective periods. A purchase in one county can therefore have a different combined rate than the same purchase in another county.

Regional transit additions

Regional transit authorities may impose sales and use tax within boundaries they define. Those boundaries may not match a simple city name. The Department notes that some transit areas cover only parts of cities or counties, which is one reason an address or precise ZIP lookup is safer than assuming a rate from a city name alone.

Use tax

Ohio use tax can apply when sales tax was due but was not collected by the seller. The Department gives online and out-of-state purchases as examples. If a taxable item is bought without the required tax and then brought into or used in Ohio, the buyer may have an obligation to report or pay use tax.

For the general rule, see What Is Use Tax.

How to Find an Ohio Rate by Address or ZIP Code

Use the Ohio Department of Taxation Finder for a location-specific rate. The Finder can return a tax rate by address, ZIP code or GPS coordinates.

Steps to follow:

1. Identify the address where the transaction is completed, delivered or used.
2. Open the Ohio Department of Taxation Finder or the current rate table.
3. Enter the full address or ZIP code.
4. Review the county and any regional transit area shown.
5. Confirm the effective date before using the rate.
6. Save the result with the invoice or calculation record.

A five-digit ZIP code can cover more than one taxing jurisdiction. A full street address or a nine-digit ZIP code is more precise. The Department specifically warns that five-digit ZIP searches may return multiple jurisdictions because postal ZIP boundaries and taxing boundaries do not always match.

For a business with several locations, keep a rate log for each site. Record the address, rate, effective date, source and date checked. This is more reliable than copying a single rate into every invoice template.

What Purchases May Be Taxable

The Department states that sales tax applies to retail sales, leases and rentals of tangible personal property, along with selected services. Tangible personal property means a physical item that can be touched, such as clothing, electronics or furniture.

Items and transactions that often require a taxability review include equipment, office furniture, repair services, restaurant sales, rentals, software-related products and certain services. An exemption can change the result. A purchase made for resale is treated differently than an item taken from inventory for business or personal use.

Keep the invoice, seller information, item description, tax line, exemption documentation and intended use. If tax was not charged, do not assume the transaction is exempt. Check whether a use-tax obligation exists.

Motor vehicles, watercraft, aircraft, food, lodging, admissions and other special categories have their own rules. The general rate formula in this article is useful for a simple taxable purchase, but it should not replace Ohio’s category-specific guidance.

How to Calculate Ohio Sales Tax

For a straightforward taxable purchase, use:

Sales tax = taxable price × combined tax rate

Write the percentage as a decimal before multiplying. A combined rate of 7.25 percent becomes 0.0725.

For a taxable $200 item at a 7.25 percent combined rate:

$200 × 0.0725 = $14.50 tax

The total paid would be:

$200 + $14.50 = $214.50

This example assumes that the full $200 is taxable, that the 7.25 percent rate is correct for the location and transaction, and that no exemption or special rule applies.

If the total already includes tax and you know the correct rate, divide the total by 1 plus the rate as a decimal. At 7.25 percent, a $214.50 tax-inclusive total gives:

$214.50 / 1.0725 = $200 pre-tax amount

A reverse calculation separates a tax-inclusive total. It does not establish that the item is taxable or that a particular county or transit rate applies.

Ohio Sales Tax for Businesses and Online Purchases

Persons or businesses making taxable sales or providing taxable services generally need to review Ohio’s vendor-license requirements. The Department requires taxable sellers to obtain a vendor license and provides registration routes through its tax services and county auditor resources.

Online sellers should separate the taxability question from the rate question. First determine whether the item or service is taxable. Then determine the location and current combined rate. Finally check whether the seller, marketplace or another party has already collected the tax.

If an online or out-of-state purchase arrives without required sales tax, the buyer should review Ohio use-tax guidance. The Department explains that use tax applies where sales tax was due but was not collected by the seller.

The Department treats sales tax as trust tax because retailers collect it on behalf of the state and remit it according to reporting rules. Collected sales tax is not ordinary business revenue, and businesses should keep tax amounts separate in their accounting systems.

Rate changes may take effect at the start of a calendar quarter. Ohio’s rate pages list changes by quarter and county. Review the current period before publishing a state-rate table or relying on a saved rate.

Common Questions About Ohio Sales Tax

What is the state sales tax rate in Ohio?

Ohio’s state sales and use tax rate is 5.75 percent according to the Ohio Department of Taxation.

Is Ohio sales tax always 5.75 percent?

No. Counties and regional transit authorities can add local tax, so the combined rate depends on the location and the current effective period.

What is the maximum Ohio sales tax rate?

The Ohio Department’s sales and use tax page states that the combined state, local and transit rate cannot exceed 8.75 percent. Check the current rate source for the address and date.

How do I find Ohio sales tax by ZIP code?

Use the Ohio Department of Taxation Finder. A full address or nine-digit ZIP code may be more precise because a five-digit ZIP can cross taxing jurisdictions.

Does Ohio have a use tax?

Yes. Use tax can apply when sales tax was due but not collected, including some online or out-of-state purchases.

Do Ohio businesses need a vendor license?

The Department says people or businesses making taxable sales or providing taxable services generally need a vendor license. Review the official registration guidance for the business structure and selling location.

Can I calculate Ohio tax from a receipt total?

Yes, if the correct combined rate is known and the total includes only the tax being separated. Divide the tax-inclusive total by 1 plus the rate as a decimal. Confirm the location and tax category first.

Ohio sales tax is easiest to calculate when the taxable base, location, rate period and transaction type are all confirmed. Start with the 5.75 percent state component, check county and transit additions, and save the official source with the calculation.

Official source: For current Ohio state, county, and regional transit sales-and-use tax information, check the Ohio Department of Taxation Sales and Use Tax guidance. Ohio notes that local and transit additions and effective dates can change the combined rate.

Ohio Sales Tax Rates by County

Each rate below is the combined sales tax rate published by the Ohio Department of Taxation for that county, including the 5.75% state rate plus county and transit additions. Franklin County, home to Columbus, and Cuyahoga County, home to Cleveland, are the highest of the five at 8.00%.

Rates are combined state, county, and transit rates from the Ohio Department of Taxation’s Sales and Use Tax Rates by County, October 1, 2026 – December 31, 2026, checked November 5, 2026. Rates change by quarter, so confirm the effective date and use the Department’s Finder for a specific address.