Sales Tax States
Ohio

How 2023 Sales Tax are calculated in Ohio

The state general sales tax rate of Ohio is 5.75%. Ohio cities and/or municipalities don't have a city sales tax.

Every 2023 combined rates mentioned above are the results of Ohio state rate (5.75%), the county rate (0.75% to 2.25%), and in some case, special rate (0% to 0.5%).

There is no city sales tax for the Ohio cities.

Overview of Sales Tax in Ohio

Ohio's sales tax is a critical component of the state's revenue system, applied to the sale of goods and certain services. Alongside the sales tax, Ohio imposes a use tax to ensure equitable taxation on goods purchased outside the state but used or consumed within it.

Applicable Taxes in Ohio

  1. Sales Tax: Levied on the sale of tangible personal property and specific services within Ohio.
  2. Use Tax: Applies to goods and services purchased outside Ohio but used, stored, or consumed in the state.
  3. Local Sales Taxes: Counties and transit authorities in Ohio can impose additional local sales taxes, creating varying rates across the state.

History of Sales Tax in Ohio

Ohio introduced its sales tax in 1935 during the Great Depression to address revenue shortfalls and stabilize state finances. Over time, the state has adjusted tax rates and introduced exemptions to adapt to economic and social changes.

Key milestones include:

  • 1935: Introduction of the sales tax.
  • 1959: Implementation of the use tax to address cross-border purchases.
  • 1981: Expanded to cover more services, such as repairs and leases.
  • 2005: Streamlined Sales Tax Project adopted to simplify multi-state compliance.
  • 2019: Required remote sellers to collect and remit taxes following the Wayfair decision.

Taxability and Exemption List

Below is a simplified view of taxable and exempt items in Ohio:

Taxable ItemsExempt Items
Tangible personal property (e.g., furniture)Prescription medications
Restaurant meals and prepared foodGroceries and unprepared food
Alcohol and tobacco productsProsthetic devices
Motor vehicles and auto partsSales to nonprofit organizations (specific)
Certain digital goods and streaming servicesMachinery used in manufacturing

Historical Sales Tax Rate Changes in Ohio

YearEvent/ChangeState RateDetails
1935Sales Tax Introduced3.0%Implemented during the Great Depression to raise revenue.
1959Use Tax Introduced3.0%Ensured taxation of out-of-state purchases.
1967Rate Increased4.0%Boosted funding for state programs.
1981Expanded Taxable Services5.0%Included services such as repairs and leases.
2003Rate Temporarily Increased6.0%Addressed budget shortfalls.
2005Streamlined Sales Tax Project5.5%Standardized tax rules to simplify compliance.
2019Remote Seller Compliance5.75%Required remote sellers to collect Ohio sales tax.

For more details, please refer to the official Ohio Department of taxation website.

Ohio state rate(s) for 2023

Lowest possible rate: 5.8% (e.g., Blacklick, Ohio)
Other common rates: 6.5% .6.75%, 6.85%, 7%, 7.25%, 7.5%, 7.75%, 7.8%,
Highest possible rate: 8% (Avon, Ohio)
Average combined rate across Ohio: 7.186%

Ohio Regions & ZIP Codes

Select a City

Top 10 Largest Cities in Ohio
(by ZIP Code Count)

Full list of Ohio cities

Other states sales taxes

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