What is the statewide base sales tax rate in Ohio?

The statewide base sales tax rate in Ohio is 5.75%. Local county and city taxes can increase total combined rates up to 8.00%.

What is the sales tax sourcing rule and nexus threshold in Ohio?

Ohio utilizes Origin-based for intrastate, Destination-based for interstate sourcing rules. The economic nexus threshold for remote sellers is $100,000 or 200 transactions.

OH • 1414 ZIP Codes Indexed

Członek Streamlined Sales Tax (SST)

Ohio Sales Tax Rates 2026 - State & Local Guide

Kompleksowy przewodnik podatkowy 2026 dla Ohio (OH). Bazowa stawka stanowa wynosi 5.75%, a łączne stawki lokalne sięgają do 8.00%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Ohio (OH) is 5.75% in 2026. Local county and city taxes can increase total combined rates up to 8.00%, with a statewide average combined rate of 7.19%.

Base State Rate

5.75%

Average Local Rate

7.19%

Maximum Combined

8.00%

Indexed Cities

1066

Miasta i Jurysdykcje w Ohio

Miasto	Hrabstwo (County)	Łączna Stawka Podatkowa	Action
			Zobacz Stawki →

🔍

Nie znaleziono pasujących miast ani hrabstw.

📋 State Tax Rules & Compliance Guide (Ohio)

Sourcing Rule Origin-based for intrastate, Destination-based for interstate

Groceries & Food Exempt (0% for food consumed off-premises)

Clothing & Apparel Taxable

SaaS & Digital Goods Taxable for business-to-business (B2B electronic services)

Economic Nexus Threshold $100,000 or 200 transactions

Official Tax Authority Ohio Department of Taxation ↗

🏛️ Counties in Ohio

Adams County 8 ZIPs → Allen County 14 ZIPs → Ashland County 9 ZIPs → Ashtabula County 10 ZIPs → Athens County 15 ZIPs → Auglaize County 8 ZIPs → Belmont County 18 ZIPs → Brown County 9 ZIPs → Butler County 14 ZIPs → Carroll County 5 ZIPs → Champaign County 6 ZIPs → Clark County 15 ZIPs → Clermont County 13 ZIPs → Clinton County 8 ZIPs → Columbiana County 16 ZIPs → Coshocton County 6 ZIPs → County 231 ZIPs → Crawford County 9 ZIPs → Cuyahoga County 56 ZIPs → Darke County 15 ZIPs → Defiance County 3 ZIPs → Delaware County 8 ZIPs → Erie County 8 ZIPs → Fairfield County 13 ZIPs → Fayette County 4 ZIPs → Franklin County 57 ZIPs → Fulton County 8 ZIPs → Gallia County 6 ZIPs → Geauga County 6 ZIPs → Greene County 15 ZIPs → Guernsey County 12 ZIPs → Hamilton County 72 ZIPs → Hancock County 11 ZIPs → Hardin County 7 ZIPs → Harrison County 10 ZIPs → Henry County 8 ZIPs → Highland County 7 ZIPs → Hocking County 6 ZIPs → Holmes County 9 ZIPs → Huron County 11 ZIPs → Jackson County 4 ZIPs → Jefferson County 17 ZIPs → Knox County 8 ZIPs → Lake County 10 ZIPs → Lawrence County 4 ZIPs → Licking County 17 ZIPs → Logan County 14 ZIPs → Lorain County 16 ZIPs → Lucas County 36 ZIPs → Madison County 5 ZIPs → Mahoning County 27 ZIPs → Marion County 8 ZIPs → Medina County 12 ZIPs → Meigs County 6 ZIPs → Mercer County 9 ZIPs → Miami County 13 ZIPs → Monroe County 9 ZIPs → Montgomery County 46 ZIPs → Morgan County 4 ZIPs → Morrow County 8 ZIPs → Muskingum County 13 ZIPs → Noble County 5 ZIPs → Ottawa County 9 ZIPs → Paulding County 10 ZIPs → Perry County 10 ZIPs → Pickaway County 8 ZIPs → Pike County 4 ZIPs → Portage County 11 ZIPs → Preble County 11 ZIPs → Putnam County 14 ZIPs → Richland County 13 ZIPs → Ross County 8 ZIPs → Sandusky County 9 ZIPs → Scioto County 11 ZIPs → Seneca County 12 ZIPs → Shelby County 9 ZIPs → Stark County 40 ZIPs → Summit County 44 ZIPs → Trumbull County 14 ZIPs → Tuscarawas County 18 ZIPs → Union County 7 ZIPs → Van Wert County 9 ZIPs → Vinton County 3 ZIPs → Warren County 11 ZIPs → Washington County 11 ZIPs → Wayne County 16 ZIPs → Williams County 10 ZIPs → Wood County 28 ZIPs → Wyandot County 7 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Ohio is 5.75%. Depending on the city and county, local sales taxes can increase the total combined rate up to 8.00%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 or 200 transactions. Tax calculations follow Origin-based for intrastate, Destination-based for interstate sourcing rules.