Ohio Sales Tax Calculator
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Ohio Use Tax Calculator

Bought something online or out of state and no Ohio sales tax was charged? Estimate the use tax you owe before the state sends a letter.

Calculate Ohio Sales Tax

Ohio · 2026 tax year · all 88 counties
OH
Updates as you type
Sales Tax Breakdown
Verified 2026 Rates
RESULT$40.00 use tax dueOhio · 2026 rates
8.00% Combined Rate
Franklin County, OH
Itemized ReceiptFranklin County
Purchase Amount
$500.00
Your County Rate
8.00%
Use Tax at County Rate
$40.00
Credit for Tax Paid
$0.00
Net Use Tax Owed
$40.00
County
Franklin
RESULTIncludes State & Local Tax
$40.00 use tax due
Compare Counties
Filing Ohio sales tax this period?STEC-B tracking & UST-1 filing prep
Ohio Sales Tax Pro

An official 2026 estimate based on Ohio Department of Taxation rate schedules (R.C. 5739.02). Actual checkout receipts round intermediate fractions per R.C. 5739.025.

WORKFLOW

How it works

Follow the exact steps to get your result instantly and privately.

Purchase Details

AMOUNT
Subtotal (Pre-tax)
$1,250|

Just the sticker price. No commas needed.

STEP 1

1. Enter the untaxed purchase amount

Add up what you spent on taxable items where absolutely zero Ohio sales tax was collected.

How Ohio Use Tax Works

Use tax is the less-famous companion to sales tax. When a seller doesn't charge Ohio sales tax on a taxable item—extremely common with out-of-state or online purchases—you owe use tax directly to the state at the exact same combined rate you'd pay at home. Ohio legally credits any sales tax you already paid to another state, so you only ever owe the difference, and it never drops below zero.
Use Tax Due = (Purchase × Your County Rate) − Tax Already Paid
Example:

Let's look at the numbers. A $500 untaxed purchase used in Franklin County (8.00%) owes $40 in use tax. If you paid $20 of sales tax to another state at the register, Ohio credits it and you only owe the remaining $20.

Worked Examples

$500 untaxed, Franklin (8.00%), $0 paid$500 × 0.08 − $0$40.00 use tax due
$500 untaxed, Franklin (8.00%), $20 paid$500 × 0.08 − $20$20.00 use tax due
$1,200 untaxed, Butler (6.50%), $0 paid$1,200 × 0.065 − $0$78.00 use tax due
$300 untaxed, Cuyahoga (8.00%), $30 paid$300 × 0.08 − $30$0.00 use tax due

Use tax on common untaxed purchase amounts at sample county rates.

Purchase6.50% (Butler)7.00% (Delaware)8.00% (Franklin)
$100$6.50$7.00$8.00
$250$16.25$17.50$20.00
$500$32.50$35.00$40.00
$1,000$65.00$70.00$80.00
$2,500$162.50$175.00$200.00

Use tax on common untaxed purchase amounts at sample county rates.

Quick facts

  • Use tax and sales tax share the exact same combined rate—it's what you would have paid if you bought it locally.
  • You owe use tax on taxable items when no seller collected Ohio tax. This is most common on out-of-state or online buys.
  • If the retailer already charged Ohio sales tax at checkout, you owe absolutely no additional use tax.
  • Ohio legally credits sales tax paid to another state, meaning you only ever owe the difference.
  • Individuals can easily report consumer use tax on their standard Ohio IT 1040 income-tax return.
  • Use-tax audits fall mostly on businesses, not casual shoppers. The state ruthlessly reviews company purchase records for untaxed out-of-state buys.

Editorial Team & Ohio Tax Compliance Specialists

Sales & Use Tax Specialists

  • Ohio Tax Compliance Specialists
  • ODT Rates Verified
  • Statutory Research (R.C. 5739)

Researched, authored, and audited by our dedicated Ohio sales tax research team. Every county tax rate, municipal transit levy, statutory exemption rule (R.C. 5739), and UST-1 return schedule is audited directly against official Ohio Department of Taxation reports and the Ohio Revised Code.

Reviewed by Editorial Team & Ohio Tax Compliance Specialists · Last reviewed October 1, 2026

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Verified Guidance · Ohio Tax Rules

Frequently Asked Questions

Statutory guidance reconciled against official Ohio Department of Taxation regulations, county permissive levies, and R.C. 5739 sourcing rules.

6 of 6 answered

Use tax is owed on taxable goods you use in Ohio when no Ohio sales tax was charged—typically out-of-state or online purchases. It is charged at the exact same combined rate as your local sales tax.

Was this explanation helpful?

If an Ohio seller charged Ohio sales tax, you owe nothing more. If you paid another state's sales tax, Ohio credits it and you owe only the difference (if Ohio's rate is higher).

Was this explanation helpful?

It is the exact same combined state-and-county rate you'd pay on a local purchase—between 6.50% and 8.00% depending on the county where you live and use the item.

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Individuals can report and pay consumer use tax directly on their Ohio IT 1040 income-tax return, or through the Ohio Department of Taxation's online use-tax filing portal.

Was this explanation helpful?

Yes. When you title an out-of-state vehicle in Ohio, you pay use tax at your county's rate right at the clerk's office, with credit for sales tax legally paid to the other state.

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In practice, businesses get hit far more than individuals. The state reviews company purchase records, and untaxed out-of-state buys (equipment, furniture, IT hardware) are a massive target. A single overlooked invoice for servers can turn into a brutal five-figure assessment.

Was this explanation helpful?
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