- How Ohio builds a sales tax rate
- The October 2026 rate change
- What Ohio taxes
- Use tax: when the buyer owes it
- Getting a rate right, step by step
- Before you sell
- The limits on each local layer
- A quiet year until October
- Working out use tax on a business purchase
- A record-keeping break for some food businesses
- Common Ohio sales tax mistakes
- My verdict
- Frequently asked questions
Ohio sales tax is 5.75% at state level, and counties and regional transit authorities can add up to 3% more in steps of 0.05%. The combined rate can't go over 8.75%. Rates are set by county, so the county where the sale happens decides what you charge.
Ohio counties change their rates more often than people think, and one changed this month. This guide uses the Ohio Department of Taxation's sales and use tax pages, read in October 2026.
How Ohio builds a sales tax rate
| Layer | Rate (as of October 2026) | Notes |
|---|---|---|
| State rate | 5.75% | Applies everywhere in Ohio |
| County and transit authority taxes | Up to 3% combined | Added in multiples of 0.05% |
| Maximum combined rate | 8.75% | State, local and transit together |
There are three local pieces. The permissive county tax, an additional permissive county tax and a transit tax. Each must be a multiple of 0.05%, which is one-twentieth of one percent. The Department publishes a table of the current rate for every county and transit authority, and a map.
The October 2026 rate change
Warren County's rate rose from 6.75% to 7.25% on October 1, 2026. If you sell there, any till, checkout or invoice template still set to the old rate is now undercharging. The Department warns semi-annual filers in particular, because a rate change in the middle of a filing period changes how the return is completed.
The useful habit is to sign up for the Department's email alerts for sales and use tax. It sends bulletins on rate changes as soon as they're known, which is the cheapest way to avoid charging the wrong rate for a quarter.
What Ohio taxes
Ohio sales tax applies to tangible personal property, which the Department describes as physical items you can touch, such as clothes, electronics and furniture. It also applies to some selected services. The Department calls sales tax a trust tax, because the seller collects it on the state's behalf and must pass it on on time.
Use tax: when the buyer owes it
Use tax covers sales where tax was due but the seller didn't collect it. The Department's example is buying something online or in another state with no sales tax charged and then bringing it home to Ohio. When the seller doesn't collect, the buyer has to pay the matching use tax directly to the state. For a business, that's equipment and supplies bought without Ohio tax.
Getting a rate right, step by step
- Find the county where the sale takes place, or where goods are delivered.
- Look up that county's combined rate in the Department's current county and transit authority table.
- Check the latest quarterly change notice. Ohio lists changes effective on January 1, April 1, July 1 and October 1.
- Update your checkout and invoice templates on the effective date, not when you next file.
- Use The Finder, the Department's address lookup, if you sell into several counties.
Before you sell
You'll need a vendor's license before collecting tax, and the type depends on whether you sell from a fixed place or travel to events. My Ohio vendor's license guide covers that step. If you hire staff there too, see my Ohio minimum wage page.
The limits on each local layer
The Ohio Revised Code puts a ceiling on every piece. The permissive county tax must be a multiple of 0.05%, and in counties that haven't adopted a charter it can be more than 1% but can't go over 1.5%. The transit tax is also set in multiples of 0.05%, with a highest allowed rate of 1.5%, reduced if the county's transit authority already charges more than 1% under the county tax section. On top of those limits, the state caps the combined total at 8.75%.
A quiet year until October
For most of 2026 nothing moved. The Department's change notices say there were no county rate changes effective January 1, April 1 or July 1, 2026. Then Warren County changed on October 1. That pattern is exactly why sellers stop checking, and why the one change of the year catches them. Put a reminder in your calendar a week before each quarter starts.
Working out use tax on a business purchase
- List anything bought for the business where no Ohio sales tax was charged.
- Find the rate for the county where the item is used.
- Apply that rate to the purchase price and report it as use tax.
- Keep the invoice with your return workings.
A record-keeping break for some food businesses
Here's a small rule that saves real time. Certain food service operations can choose to keep 14 days of sales records per calendar quarter instead of every day's records. The Department publishes which days must be kept, so check the current list before you rely on it.
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Common Ohio sales tax mistakes
- Charging the 5.75% state rate only.
- Using your home county's rate for sales delivered to another county.
- Missing a quarterly change such as Warren County's October 2026 rise.
- Not accruing use tax on equipment bought online without Ohio tax.
- Treating every service as exempt without checking the selected services list.
Pennsylvania, on the eastern border, sticks to three possible rates, as our Pennsylvania sales tax page explains.
My verdict
Ohio's 5.75% is easy to remember and the county layer is where people slip. Look up the county rate for each sale, check the change notices every quarter, and pay use tax on untaxed business purchases. If you sell in Warren County, check your systems today. And if you sell across several counties, The Finder will save you more time than any spreadsheet.
Michigan, just across the northern border, does the opposite with one flat rate and no local sales tax at all, as the Michigan sales tax guide shows.
Frequently asked questions
What is the sales tax rate in Ohio?
The state rate is 5.75% as of October 2026. Counties and transit authorities can add up to 3%, so the combined rate can't exceed 8.75%.
Do Ohio sales tax rates vary by county?
Yes. Each county and transit authority can add its own tax in multiples of 0.05%, and the Department of Taxation publishes the current rate for every county.
Did any Ohio county change its sales tax rate in October 2026?
Yes. Warren County's rate rose from 6.75% to 7.25% effective October 1, 2026.
What is Ohio use tax?
It's the tax due when sales tax should have been charged but wasn't, such as an item bought online or out of state and brought into Ohio. The buyer pays it directly to the state.
Does Ohio tax services?
Some. Ohio sales tax applies to tangible personal property and to certain selected services.
