Ohio state sales tax rate
The base state sales tax rate in Ohio is 5.75%. State 5.75%; combined 6.5-8% in counties.
Average local tax adds approximately 1.49%, bringing the typical combined rate to about 7.24%.
Do services need sales tax in Ohio?
Generally no — Ohio taxes the sale of tangible personal property, not most services. Some specific services (typically utilities, accommodations, and certain repairs) are taxable. Verify your service category with the Ohio Department of Revenue.
Common exemptions
- Most professional services (legal, medical, accounting)
- Custom software development
State rate
5.75%
Services
Generally exempt
Avg local add
1.49%