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
13.17%
Max Combined
8.50%
Nexus Threshold
$100K
Example: $100 purchase in Ohio
Tax to collect (avg)
$13.17
Total from customer
$113.17
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
- 7.42%
- Maximum local rate
- 2.75%
- Avg combined rate
- 13.17%
- 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.