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Verified April 2026

Ohio Sales Tax Rate 2026: State and Local Guide

Review Ohio state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.

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Combined Rate

7.300%

Current combined sales tax rate shown for this page.

State Portion

5.800%

Base state sales tax component in the rate breakdown.

Local Portion

0.000%

County, city, and special district tax combined.

Focus

Rate, filing, nexus, and official links

Ohio department of revenue resources and lookup references.

State Rate

5.800%

Base state sales tax rate.

Average Combined

1.50%

Average combined state and local rate.

Maximum Local

2.30%

Highest combined local rate shown in current guidance.

County Pages

78

County-level sales tax pages in the current location index.

Official Links

5

Forms, filing tools, lookup pages, and research links.

Source: Ohio Department of Revenue and imported official state files. Last updated April 2026.

State Rate Breakdown

Ohio state and local sales tax benchmark

Rate Components

State, county, city, and special district sales tax breakdown

Combined 7.300%
Component Rate
Ohio State Sales Tax 5.800%
Combined Sales Tax Rate 7.300%
Tax on a $100 purchase at this rate: $7.30

Average Local Rate

1.50%

Average local

Highest Local Rate

2.30%

Highest local

Nexus Threshold

$100,000

Registration trigger

County Directory

Browse Ohio sales tax rates by county

Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.

Lowest rate counties

Lorain 6.600% Stark 6.600% Wayne 6.600%

Adams

7.300%

State 5.800% plus local add-ons.

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Allen

7.000%

State 5.800% plus local add-ons.

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Ashland

7.100%

State 5.800% plus local add-ons.

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Ashtabula

6.800%

State 5.800% plus local add-ons.

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Athens

7.300%

State 5.800% plus local add-ons.

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Auglaize

7.300%

State 5.800% plus local add-ons.

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Belmont

7.300%

State 5.800% plus local add-ons.

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Brown

7.100%

State 5.800% plus local add-ons.

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Carroll

7.000%

State 5.800% plus local add-ons.

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Champaign

7.300%

State 5.800% plus local add-ons.

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Clark

7.300%

State 5.800% plus local add-ons.

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Clermont

6.800%

State 5.800% plus local add-ons.

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Columbiana

7.300%

State 5.800% plus local add-ons.

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Coshocton

7.800%

State 5.800% plus local add-ons.

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Crawford

7.300%

State 5.800% plus local add-ons.

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Cuyahoga

N/A

Open county details.

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Darke

7.300%

State 5.800% plus local add-ons.

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Defiance

7.000%

State 5.800% plus local add-ons.

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Delaware

7.400%

State 5.800% plus local add-ons.

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Erie

6.800%

State 5.800% plus local add-ons.

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Fairfield

7.200%

State 5.800% plus local add-ons.

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Fayette

7.300%

State 5.800% plus local add-ons.

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Franklin

8.100%

State 5.800% plus local add-ons.

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Fulton

7.300%

State 5.800% plus local add-ons.

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Gallia

7.300%

State 5.800% plus local add-ons.

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Geauga

6.900%

State 5.800% plus local add-ons.

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Greene

6.800%

State 5.800% plus local add-ons.

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Guernsey

7.300%

State 5.800% plus local add-ons.

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Hamilton

7.800%

State 5.800% plus local add-ons.

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Hancock

6.900%

State 5.800% plus local add-ons.

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Hardin

7.300%

State 5.800% plus local add-ons.

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Harrison

7.300%

State 5.800% plus local add-ons.

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Henry

7.400%

State 5.800% plus local add-ons.

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Highland

7.300%

State 5.800% plus local add-ons.

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Hocking

7.300%

State 5.800% plus local add-ons.

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Holmes

7.100%

State 5.800% plus local add-ons.

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Huron

7.300%

State 5.800% plus local add-ons.

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Jackson

7.300%

State 5.800% plus local add-ons.

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Knox

7.400%

State 5.800% plus local add-ons.

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Lake

7.300%

State 5.800% plus local add-ons.

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Lawrence

7.300%

State 5.800% plus local add-ons.

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Licking

7.300%

State 5.800% plus local add-ons.

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Logan

7.300%

State 5.800% plus local add-ons.

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Lorain

6.600%

State 5.800% plus local add-ons.

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Lucas

7.800%

State 5.800% plus local add-ons.

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Mahoning

7.600%

State 5.800% plus local add-ons.

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Marion

7.300%

State 5.800% plus local add-ons.

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Medina

6.800%

State 5.800% plus local add-ons.

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Meigs

7.300%

State 5.800% plus local add-ons.

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Mercer

7.300%

State 5.800% plus local add-ons.

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Miami

7.200%

State 5.800% plus local add-ons.

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Monroe

7.300%

State 5.800% plus local add-ons.

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Montgomery

7.600%

State 5.800% plus local add-ons.

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Morgan

7.300%

State 5.800% plus local add-ons.

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Muskingum

7.300%

State 5.800% plus local add-ons.

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Noble

7.300%

State 5.800% plus local add-ons.

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Pickaway

7.500%

State 5.800% plus local add-ons.

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Pike

7.300%

State 5.800% plus local add-ons.

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Portage

7.100%

State 5.800% plus local add-ons.

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Preble

7.300%

State 5.800% plus local add-ons.

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Putnam

7.100%

State 5.800% plus local add-ons.

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Richland

7.200%

State 5.800% plus local add-ons.

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Sandusky

7.300%

State 5.800% plus local add-ons.

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Scioto

7.300%

State 5.800% plus local add-ons.

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Seneca

7.300%

State 5.800% plus local add-ons.

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Shelby

7.300%

State 5.800% plus local add-ons.

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Stark

6.600%

State 5.800% plus local add-ons.

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Summit

6.800%

State 5.800% plus local add-ons.

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Trumbull

6.800%

State 5.800% plus local add-ons.

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Union

7.100%

State 5.800% plus local add-ons.

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Van Wert

7.300%

State 5.800% plus local add-ons.

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Vinton

7.300%

State 5.800% plus local add-ons.

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Warren

7.000%

State 5.800% plus local add-ons.

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Washington

7.300%

State 5.800% plus local add-ons.

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Wayne

6.600%

State 5.800% plus local add-ons.

View details

Williams

7.300%

State 5.800% plus local add-ons.

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Wood

7.000%

State 5.800% plus local add-ons.

View details

Wyandot

7.300%

State 5.800% plus local add-ons.

View details

Official State Resources

Ohio sales tax forms, e-file, lookup, and agency links

Sales Tax Holidays

Ohio tax holiday calendar and eligible items

2025 Verify

All tangible personal property that is $500 or less, with some exceptions.

First Friday, Saturday, and Sunday of August each year if a budget surplus exists. TBA

All tangible personal property that is $500 or less, with some exceptions.

2024 Verify

All tangible personal property that is $500 or less, with some exceptions. See Ohio Tax Department page for details.

July 30 - Aug. 8

All tangible personal property that is $500 or less, with some exceptions. See Ohio Tax Department page for details.

Taxability Matrix

Recent Ohio taxability updates

OH Taxability Matrix Library of Definitions 2024.1

OHTM202401

Open update

OH Taxability Matrix Library of Definitions 2024

OHTM2024

Open update

OH Taxability Matrix Library of Definitions 2023.2

OHTM202302

Open update

OH Taxability Matrix Library of Definitions 2023.1

OHTM202301

Open update

OH Taxability Matrix Library of Definitions 2023

OHTM2023

Open update

OH Taxability Matrix Library of Definitions 2022

OHTM2022

Open update

OH Taxability Matrix Library of Definitions 20201

OHTM202100

Open update

OH Taxability Matrix 2020

OHTM2020

Open update

OH Taxability Matrix 2019.1

OHTM201901

Open update

OH Taxability Matrix 2019

OHTM201900

Open update

FAQ

Ohio sales tax questions

1

What is the Ohio state sales tax rate?

The current state-level rate shown in our tax rate table is 5.800%. Local county, city, and special district taxes can push the combined rate higher.

2

How many official sales tax resources are available for Ohio?

We currently surface 5 imported official resource links for Ohio, including forms, agency research links, e-file portals, registration links, and lookup tools.

3

Does Ohio have economic nexus rules?

Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.

4

Where can I find holidays, forms, and taxability updates for Ohio?

This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.