The Ohio (OH) state sales tax rate is currently 5.75%, ranking 27th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 8%. The average local rate is 1.4%. The average combined tax rate is 7.15%, ranking 20th in the US.
Local taxes apply to both intra-state and inter-state transactions.
If the proper amount of sales or use tax is not collected at the time of purchase from the out-of-state sellers, the amount of tax due can be paid directly by the consumer to the State of Ohio.
In Ohio, food consumed off the premises, prescription drugs, durable medical equipment, mobility enhancing equipment, and prosthetic device are exempt from sales and use tax.
Ohio has annual Back to School Sales Tax Holiday (August 305, 2018). During the holiday, clothing under $75, school supply under $20, and school instructional material under $20 per item are exempt from sales and use tax.
Ohio participates in the Streamlined Sales Tax Project (SSTP).