Understanding Ohio Sales Tax
Ohio's sales tax is a two-part system. The state levies a flat 5.75% base rate on all taxable transactions, and each of Ohio's 88 counties adds its own county levy — typically between 0.75% and 2.25%. Some counties also include a transit-district surcharge. The result is a combined rate that ranges from 6.50% in counties like Butler and Stark to 8.00% in Cuyahoga and Franklin counties.
Unlike the many states that tax based on the buyer's address, Ohio keeps origin-based sourcing for intrastate sales under R.C. 5739.033(B)(1). When an Ohio vendor sells to an Ohio buyer, the rate is set by the county where the vendor receives the order — the store's county in person, and still the store's county on a shipped order. The delivery address only governs when the seller is out of state or a marketplace facilitator. This is why our calculators always ask for the county: it's the single most important variable in the equation.
🧾Ohio Sales Tax CalculatorEnter any price and county to instantly see the combined rate, tax amount, and final total for any purchase.Sales Tax Rates by Major County
Ohio's county-level levies create significant variation in what consumers actually pay. Here are the rates for the 10 most populated counties, covering over 60% of Ohio's population.
| County | State Rate | County Levy | Transit | Combined Rate |
|---|---|---|---|---|
| Franklin | 5.75% | 1.75% | 0.50% | 8.00% |
| Cuyahoga | 5.75% | 2.25% | — | 8.00% |
| Hamilton | 5.75% | 1.25% | 0.50% | 7.50% |
| Summit | 5.75% | 1.00% | 0.50% | 7.25% |
| Montgomery | 5.75% | 1.50% | — | 7.25% |
| Lucas | 5.75% | 1.50% | — | 7.25% |
| Stark | 5.75% | 0.75% | — | 6.50% |
| Butler | 5.75% | 0.75% | — | 6.50% |
| Lorain | 5.75% | 0.75% | — | 6.50% |
| Mahoning | 5.75% | 1.00% | — | 6.75% |
The Formulas Behind the Math
Every calculator on this site uses the same core formulas derived from Ohio Revised Code §5739. Whether you're computing forward tax, reverse tax, or vehicle tax, the math is straightforward — but getting the county rate wrong can cost you real money.
Sales Tax = Purchase Price × Combined Rate
Total = Purchase Price + Sales Tax
Reverse: Pre-Tax Price = Total ÷ (1 + Combined Rate)
Tax Inside Total = Total − Pre-Tax Price
Car Tax = (Vehicle Price − Trade-In Allowance) × County Rate (New dealer sales)
Discount Price = Original × (1 − Discount%) then add taxCommon Tax Scenarios
Buying a $30,000 new car from a dealer in Franklin County (8.00%). The vehicle price is $30,000 with a $5,000 trade-in. On a new vehicle purchase from a licensed dealer, Ohio taxes the net purchase price (R.C. §5739.01(H)(2)): $30,000 − $5,000 = $25,000. Tax: $25,000 × 0.08 = $2,000. Add the $18 title fee and you owe $2,018 in tax and title fees. Use our Car Sales Tax Calculator to run your own numbers.
$500 electronics with a 20% discount in Montgomery County (7.50%). The discounted price is $500 × 0.80 = $400. Ohio taxes the discounted price, not the original. Tax: $400 × 0.075 = $30.00. Final total: $430.00. Many shoppers mistakenly calculate tax on the original $500 and overpay by $7.50. Use our Discount + Tax Calculator to get it right.
Backing out tax from a $107.25 restaurant receipt in Cuyahoga County (8.00%). The receipt shows $107.25 total. Pre-tax price: $107.25 ÷ 1.08 = $99.31. Tax embedded: $107.25 − $99.31 = $7.94. The common mistake is multiplying $107.25 × 0.08 = $8.58, which overstates tax by $0.64. Use our Reverse Sales Tax Calculator for exact results.
What's Exempt from Ohio Sales Tax?
Not everything sold in Ohio is subject to sales tax. The Ohio Revised Code provides a long list of exemptions. Knowing what's exempt can save you hundreds — or prevent an expensive audit if you're a seller. Here are the most common categories:
| Category | Taxable? | Notes |
|---|---|---|
| Unprepared Groceries | No ✅ | Food for home consumption is fully exempt |
| Prepared Food / Dining | Yes ❌ | Dine-in, hot food, and catering are taxed |
| Clothing & Apparel | Yes ❌ | Except during the August Sales Tax Holiday |
| Prescription Drugs | No ✅ | Must be dispensed under valid prescription |
| Motor Vehicles | Yes ❌ | Trade-in credit reduces taxable base on new dealer sales |
| Professional Services | No ✅ | Legal, accounting, medical are exempt |
| Home Repairs / Landscaping | Yes ❌ | Enumerated services in Ohio are taxable |
| Shipping & Delivery | Depends | Taxable if the item being shipped is taxable |