The Ohio sales tax rate is 5.75%, but that number alone won't tell you what to collect on a sale. Each county in Ohio adds its own rate on top of the state base, which pushes combined rates anywhere from 6.50% to 8.00%, depending on where the transaction is delivered.

Destination-based sourcing rules, county transit levies, and a specific set of taxability rules for services and digital goods all determine what you actually owe. Below, we explain how Ohio's state and county rates combine, which cities and counties are at the high and low ends of the range, and what businesses need to correctly collect and remit.

Highlights

• Ohio’s state sales tax rate is 5.75%, but county additions bring the real combined rate to between 6.50% and 8.00%.

• Ohio sources sales tax to the destination, so the rate you collect depends on where your customer receives the product, not where you’re located.

• Businesses selling into Ohio must collect once they hit the economic nexus threshold in a calendar year, regardless of physical presence.

What is the Ohio sales tax rate?

Ohio's statewide sales tax rate is 5.75%. This rate applies to the sale of tangible personal property and a relatively narrow set of services. Unlike many other states, Ohio doesn’t generally tax legal services, medical services, or professional services. It does, however, tax certain building maintenance services and landscaping services as well as software-as-a-service (SaaS) and electronically delivered software.

The line between taxable and nontaxable services isn’t always obvious. If you’re selling an item that falls into an unclear category, it’s best to check Ohio’s taxability rules directly rather than making assumptions.

What are the local sales taxes in Ohio?

Ohio's 88 counties each levy a local sales tax on top of the 5.75% state rate. These local additions range from 0.75% to 2.25%, and every county imposes at least one local tax.

Some areas also layer transit authority levies on top of county rates. For example, Franklin County's 8.00% combined rate includes a 0.50% Central Ohio Transit Authority (COTA) levy, and Hamilton County's rate includes a 0.80% Southwest Ohio Regional Transit Authority levy. If you're selling into those jurisdictions, you must apply the full combined rate.

Ohio doesn't allow cities or townships to impose their own sales taxes. All local sales taxes are administered at the county level, with some additional transit district levies. That structure is simpler than states where individual municipalities set their own rates.

2026 Ohio sales tax range

How do Ohio sales tax rates vary by city?

Although Ohio's state rate is 5.75%, the actual rate you collect depends on where the product is delivered. County taxes push the combined rate between 6.50% and 8.00%.

How do Ohio sales tax rates vary by county?

Because Ohio sets local sales tax at the county level, the combined rate depends entirely on where your customer is located. Below are the combined rates for Ohio’s most populous counties.

How do you calculate Ohio sales tax?

To calculate Ohio sales tax, first identify the correct rate. Ohio uses destination-based sourcing, which means the rate you apply depends on where the customer receives the product, not where your business is located.

If it’s for in-person retail, the customer is at your location, so your local rate applies. Remote sellers will need the delivery address to determine the correct county rate on every transaction. At high volume, you don’t want to track that manually. Stripe’s sales tax calculator makes it easy to check the correct rate with address-level accuracy.

Once you have the correct rate, multiply the taxable portion of the sale by the combined rate and round to the nearest cent.

How do you know when Ohio’s sales tax rate applies to a sale?

Ohio's sales tax applies when three things are true: you have nexus in Ohio, the transaction involves a taxable item or service, and the sale has a destination in Ohio.

Here’s a closer look at each requirement.

Nexus

You can have either physical or economic nexus. You have physical nexus if you have employees, inventory, offices, or warehouses in Ohio, including goods stored in third-party fulfillment centers. You have economic nexus if you have $100,000 in Ohio sales or 200 separate transactions in the current or prior calendar year. Once you meet either threshold, you must register through the Ohio Business Gateway and begin collecting sales tax.

Taxability

The state taxes:

• Tangible personal property (with exemptions for groceries, prescription drugs, and agricultural inputs)

• Electronically delivered software

• Certain landscaping, building maintenance, and employment services

• Short-term property rentals

Ohio doesn’t generally tax professional services, digital services outside software, or transactions supported by valid exemption certificates. If a customer claims exemption, you're responsible for collecting and maintaining valid documentation in the form of an exemption certificate.

Destination

If a product is delivered to Ohio, that transaction falls under Ohio's jurisdiction. If it's delivered to another state, that state's rules instead.

Overcollecting can create refund exposure. Undercollecting creates liability you'll need to pay out of pocket. Ohio’s audit window is typically four years, so mistakes can add up.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and GST on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.