Ohio's state sales tax is 5.75%, but every one of its 88 counties adds a tax of its own. Some transit districts add another layer. From October 1, 2026, combined rates run from 6.50% to 8.25%, according to the Ohio Department of Taxation.
So treat the 5.75% default as the state's share only. Type in your combined rate, and you'll see the tax, the total and the tax's share of that total.
What does your county add to 5.75%?
Counties and regional transit authorities can add tax in steps of 0.05%. Together they can add at most 3%, so no combined rate can pass 8.75%. Here's a $1,000 purchase at the rates in the Department's table for October 1 to December 31, 2026:
| Area (rates from October 1, 2026) | Combined rate | Tax on $1,000 | Total |
|---|---|---|---|
| Butler, Lorain, Stark and Wayne counties | 6.50% | $65.00 | $1,065.00 |
| Summit County (Akron) | 6.75% | $67.50 | $1,067.50 |
| 51 counties, Warren among them from October 1, 2026 | 7.25% | $72.50 | $1,072.50 |
| Montgomery County (Dayton) | 7.50% | $75.00 | $1,075.00 |
| Lucas County (Toledo) | 7.75% | $77.50 | $1,077.50 |
| Hamilton County (Cincinnati) | 7.80% | $78.00 | $1,078.00 |
| Cuyahoga (Cleveland) and Franklin (Columbus) | 8.00% | $80.00 | $1,080.00 |
| COTA transit district in Licking County | 8.25% | $82.50 | $1,082.50 |
From that date, 51 of the 88 counties charge 7.25%, the most common rate. Warren County joins them, moving up from 6.75%. The Department's table flags Warren as the only county rate change on October 1.
Franklin County's 8.00% dates from April 1, 2025, when it rose from 7.50%. That was the Central Ohio Transit Authority's (COTA) permanent 0.5% increase. It also lifted the COTA parts of Delaware, Fairfield, Licking and Union counties by half a point.
Store, shipment or marketplace: which county counts?
The Department says Ohio "retains origin sourcing" for most goods an Ohio seller sells to an Ohio buyer. Origin sourcing means the seller's location sets the rate. So a store charges its own county's rate, wherever you live.
Marketplaces, the sites that sell on behalf of other merchants, play by a different rule. Ohio law requires them to source each sale to where you receive the item.
To check an address, use the Department's lookup tool, The Finder. It searches by address, ZIP code or GPS coordinates. Recheck before a big purchase in a new quarter. By law, a county or transit rate change can only take effect at the start of a calendar quarter.
Cars: your home county sets the rate
Vehicles follow their own rule. The Department says vehicle tax is collected at the rate of the buyer's county of residence. A trade-in lowers the taxed price only when you buy a new vehicle from a licensed new-car dealer. Here's the same $32,000 deal with an $8,000 trade-in, three ways:
| $32,000 car, $8,000 trade-in | Taxed price | Home county rate | Sales tax |
|---|---|---|---|
| New car, buyer lives in Franklin County | $24,000 | 8.00% | $1,920 |
| Used car, buyer lives in Franklin County | $32,000 | 8.00% | $2,560 |
| New car, buyer lives in Stark County | $24,000 | 6.50% | $1,560 |
The trade-in cuts the new-car tax by $640, which is 8% of $8,000. Buy a used car instead and the trade-in saves no tax at all. In the calculator, that means entering $24,000 for the new car and $32,000 for the used one. A Stark County resident pays $1,560 on the new car, even from a Columbus dealer. To turn the price with tax into a monthly payment, use the auto loan calculator.
What Ohio doesn't tax
The Department's FAQ lists food "for human consumption off the premises where sold" as exempt. Food eaten on the seller's premises doesn't qualify. Soft drinks, alcoholic beverages, dietary supplements and tobacco don't count as food, so the exemption doesn't cover them. Milk, milk substitutes and drinks with more than 50% fruit or vegetable juice do count.
Drugs dispensed on a prescription are exempt. Over-the-counter medicines and vitamins are taxable, as are some services, such as repairs to taxable goods.
Coupons and rebates
A discount given at the register, or a coupon from the store itself, lowers the taxed price. A manufacturer's coupon that the store gets reimbursed for doesn't. Rebates never reduce it. Work out the price after a store discount with the discount calculator, then add the tax here.
Getting the pre-tax price back from a receipt
Say a Cleveland store's receipt shows $162.00, tax included. At Cuyahoga's 8.00%, divide by 1.08 to get the price:
So the tax was $12.00. That's 7.41% of the total (12 ÷ 162), the figure the calculator lists as "As a share of the total." Knock a flat 8% off $162.00 instead and you get $149.04, 96 cents too little.
No Ohio tax at checkout? You may owe use tax
A missing tax line on an online or out-of-state receipt doesn't always mean you're done. The Department says you "might owe use tax when you bring the item home." Use tax applies where sales tax was due but the seller didn't collect it. Then the responsibility falls on you to pay the state directly. For purchases in other states, the sales tax calculator takes any state's rate.
Sources
- Ohio Department of Taxation, Sales and Use Tax Rates by County, October 1, 2026 – December 31, 2026
- Ohio Department of Taxation, Sales and Use Tax Rate Change effective April 1, 2025 (April 1, 2025)
- Ohio Department of Taxation, Sales and Use Tax (accessed September 26, 2026)
- Ohio Department of Taxation, FAQ: Sales and Use – Applying the Tax (accessed September 26, 2026)
- Ohio Department of Taxation, Sales Tax for Motor Vehicles, Watercraft, and Aircraft (accessed September 26, 2026)