Ohio Sales Tax Calculator (2026 Rates)

Current Ohio sales tax rates, city examples, economic nexus thresholds, exemptions, and FAQ.

State Rate

5.75%

Avg Combined

7.17%

Max Combined

8.00%

Nexus Threshold

$100K

Example: $100 purchase in Ohio

Tax to collect (avg)

$7.17

Total from customer

$107.17

About Ohio Sales Tax

Ohio charges a 5.75% state sales tax, with county-level rates adding 0.75% to 2.75%. The combined rate varies by county: Columbus (Franklin County) is 7.5%, Cleveland (Cuyahoga County) is 8.0%, Cincinnati (Hamilton County) is 7.0%. The statewide average combined rate is 7.42%. Ohio is an origin-based state for in-state sales. Sellers located in Ohio collect based on their business location's rate. For remote sellers, Ohio uses the destination-based method — collecting at the rate where the customer receives the goods. The economic nexus threshold in Ohio is $100,000 in annual gross sales OR 200 separate transactions into the state. Either condition triggers nexus. Once triggered, you must register with the Ohio Department of Taxation. Ohio uses the Streamlined Sales Tax system, which standardizes tax definitions and simplifies compliance for multi-state sellers. Groceries sold for off-premises consumption are exempt, while restaurant meals and prepared foods are fully taxable.

Ohio Sales Tax by City

City	Combined Rate
Columbus	7.50%
Cleveland	8.00%
Cincinnati	7.00%
Toledo	7.25%
Akron	6.75%

Rates shown are combined state + local rates for representative cities. Actual rates may vary by specific address, district, or zone. Verify with the Ohio Department of Revenue.

Ohio Sales Tax Facts

Tax Structure

State rate: 5.75%
Average local rate: 1.42%
Maximum local rate: 2.25%
Avg combined rate: 7.17%
Sourcing method: Origin + RITA

Economic Nexus

Threshold: $100K
Includes transactions: No

Once you exceed this threshold in annual sales into Ohio, you must register and collect sales tax.

Ohio Sales Tax Exemptions

Groceries (food for home consumption off-premises)
Prescription drugs
Most medical devices
Agricultural production items
Manufacturing machinery and equipment

Ohio Sales Tax FAQ

What is the Ohio sales tax rate in 2026?

Ohio's state sales tax rate is 5.75%. County rates add 0.75% to 2.75%, bringing combined rates to between 6.5% and 8.5%. Columbus has a combined rate of 7.5%, Cleveland is 8.0%, and Cincinnati is 7.0%. The statewide average is 7.42%.

What is the economic nexus threshold for Ohio?

Ohio's economic nexus threshold is $100,000 in annual gross sales OR 200 separate transactions into the state. Either condition triggers the requirement to register with the Ohio Department of Taxation and begin collecting sales tax.

Are groceries taxed in Ohio?

No. Ohio exempts food sold for human consumption off-premises (groceries) from sales tax. This includes most items sold at grocery stores for home preparation. However, prepared foods, restaurant meals, alcoholic beverages, and dietary supplements are fully taxable.

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Data Sources & Disclaimer

Sales tax rates are based on data from the Sales Tax Institute and Avalara, effective for 2026 (updated annually). State and local sales tax rates are approximate averages. Actual rates vary by city, county, and district. Economic nexus thresholds are simplified. Always verify with the Ohio Department of Revenue or a tax professional.

What Is the Sales Tax Calculator?

The Sales Tax Calculator is a free, browser-based tool that shows current state and local sales tax rates for all 50 US states plus Washington DC. It displays the statewide base rate, average combined rate (state + local), maximum local rate, and economic nexus thresholds — the data you need to know whether you must collect sales tax in a given state. No signup, no data upload: every lookup happens in your browser.

Who Should Use This Tool?

This tool is built for e-commerce sellers, dropshippers, resellers, small business owners, marketplace sellers (Amazon, eBay, Etsy), and anyone who sells products across state lines. If you sell to customers in multiple states, you need to know each state's sales tax rate and whether you have economic nexus there.

How Does This Tool Work?

Select a state from the dropdown or click any state in the 50-state grid. The tool instantly shows: (1) Statewide base sales tax rate. (2) Average combined rate (state + average local taxes). (3) Maximum possible local rate (worst case). (4) Economic nexus threshold — the sales volume or transaction count that triggers a tax collection obligation in that state. Enter a sale amount to calculate the exact tax to collect.

How Does Sales Tax Work When Selling to California?

An online seller ships a $100 order to Los Angeles, California: • California state rate: 7.25% (highest base rate in the US) • LA combined rate: ~9.5% (state + district taxes) • Tax to collect: $100 × 9.5% = $9.50 • Total from customer: $109.50 • Economic nexus threshold: $500,000 in annual CA sales Compare: the same $100 order to Delaware, Oregon, or Montana would have $0 sales tax — those states have no sales tax.

Frequently Asked Questions

Which states have no sales tax?

Five states have no statewide sales tax: Delaware, Montana, New Hampshire, Oregon, and Alaska (Alaska has no state sales tax but allows local municipalities to levy their own, averaging 1.81%). If you sell exclusively to these states, you do not need to collect sales tax.

What is economic nexus?

Economic nexus is a legal threshold that requires a business to register for and collect sales tax in a state, even without a physical presence there. After the 2018 Supreme Court ruling in South Dakota v. Wayfair, most states set the threshold at $100,000 in annual sales or 200 transactions. Some states (CA, NY, TX) use a $500,000 threshold. Check each state's threshold in this tool.

What is the difference between state and local sales tax?

State sales tax is a base rate set by the state government. Local sales tax is an additional rate levied by counties, cities, and special districts on top of the state rate. The combined rate (state + local) is what customers actually pay. For example, Colorado's state rate is only 2.9%, but local taxes push the average combined rate to 7.65%.

How often do sales tax rates change?

State sales tax rates change infrequently, but local rates can change quarterly as new districts are created or existing rates are adjusted. We update our data annually. For the most current local rates, always verify with your state Department of Revenue or use a tax compliance service like Avalara or TaxJar.

Do marketplace facilitators handle sales tax?

In most states, marketplace facilitators (Amazon, eBay, Etsy, Walmart Marketplace) are responsible for collecting and remitting sales tax on behalf of third-party sellers. However, if you also sell through your own website or other channels, you may still need to register and collect in states where you meet the economic nexus threshold.

What is origin-based vs destination-based sales tax?

In origin-based states (like Illinois, Texas, Utah), you collect sales tax at the rate of your business location. In destination-based states (like Washington, California, New York), you collect at the rate of the customer's shipping address. Most states are origin-based, but the trend is moving toward destination-based.