| Rate | |
|---|---|
| state rate | 5.75% |
| avg local rate | 1.26% |
| avg combined rate | 7.01% |
| max combined rate | 8.00% |
exemptions
| Category | Status |
|---|---|
| groceries | exempt |
| clothing | taxable |
| prescription drugs | exempt |
| non-prescription drugs | taxable |
notes
- county permissive taxes range from 0.25% to 2.25%
- combined rates range from 6.50% to 8.00%
- several sales tax exemptions repealed in 2026 (loaner cars, refrigerated vending machine food, advertising materials)
source: OH Tax. data from deepcalc.com