Cincinnati Sales Tax Calculator: 7.80% Rate, Exemptions, and Use Tax

The Cincinnati sales tax rate is 7.80%, so a $100 purchase rings up at $107.80. That combined rate applies everywhere in Hamilton County and covers most goods and many services, though groceries you take home, prescription drugs, and certain medical equipment are exempt.¹

How the 7.80% Rate Is Built

Two layers of government share the receipt. Ohio’s statewide rate is 5.75%, set under Ohio Revised Code Section 5739.02.² Hamilton County stacks another 2.05% on top, which funds general county operations and regional transit through the Southwest Ohio Regional Transit Authority.³ The rate does not vary by neighborhood or ZIP code. Downtown, Hyde Park, a suburban shopping center in Sharonville: all 7.80%.

Calculating the Tax on a Purchase

Convert 7.80% to a decimal by moving the point two places left. Multiply the purchase subtotal by 0.078 to get the tax, then add it back.

$25 purchase: $25 × 0.078 = $1.95 tax, $26.95 total
$100 purchase: $100 × 0.078 = $7.80 tax, $107.80 total
$500 purchase: $500 × 0.078 = $39.00 tax, $539.00 total

When the math produces a fraction of a cent, Ohio requires the vendor to carry the calculation to three decimal places and round to the nearest whole cent. Three or higher in the third decimal rounds up; four or lower rounds down.⁴ The vendor may apply that rounding per item or per invoice.⁵

What Gets Taxed

Most physical goods are taxable unless a specific exemption applies.⁶ Electronics, furniture, household goods, sporting equipment, and clothing all carry the full 7.80%. Ohio does not exempt apparel the way some states do, so a shirt is taxed the same as a television for most of the year.

Several services are also in the tax base: telecommunications, dry cleaning and laundry (except coin-operated machines), landscaping from providers earning $5,000 or more annually, software subscriptions, janitorial services, and automatic data processing.⁶

Groceries vs. Prepared Food

This is the line that trips people up. Food bought for consumption off the premises where it’s sold is exempt. Eggs, rice, milk: no tax.²

Where you eat decides the tax, not what you bought. A burger through the drive-thru, taken home: not taxed. The same burger eaten inside the restaurant: taxed at 7.80%. Soft drinks are always taxable because Ohio does not classify them as food. Alcoholic beverages, dietary supplements, and tobacco also fall outside the food exemption.⁷

A few items that might look borderline are treated as exempt food when bought for off-premises consumption: bottled unsweetened water, ice from grocery stores, fruit or vegetable juice with more than 50% juice content, chewing gum, and sweetened beverages containing milk or a milk substitute.⁷

Medical Exemptions

Prescription drugs for humans, plus insulin and blood or urine testing supplies for diabetics
Prosthetic devices and durable medical equipment (wheelchairs, mobility equipment) when purchased with a prescription for home use
Medical oxygen and dispensing equipment purchased by hospitals, nursing homes, or other medical facilities

Buying a Car Works Differently

You do not pay sales tax at the dealership register. Motor vehicle tax is collected when you transfer the title at the clerk of courts office, and the rate is based on your county of residence, not the dealer’s location.⁸

Private-party sales work the same way. Ohio does not exempt casual sales of vehicles, so buying a used car from a neighbor still triggers the full county rate. Tax is calculated on the total price, including accessories, freight, and extended warranties written into the purchase agreement. A trade-in reduces the taxable amount.⁸

Online Purchases and Use Tax

Large online retailers usually collect Ohio sales tax at checkout. Smaller or out-of-state sellers sometimes do not. When they don’t, you owe what Ohio calls use tax, at the same 7.80% rate. The tax exists so that buying online cannot sidestep what you’d pay at a Cincinnati store.⁹

Ohio requires out-of-state sellers to collect once they hit $100,000 in Ohio sales or 200 separate Ohio transactions in the current or previous calendar year. Below that, the obligation shifts to the buyer. Individuals can report use tax on their Ohio income tax return.⁹

The Back-to-School Tax Holiday

Ohio suspends sales tax for a three-day weekend in early August aimed at school shopping. In 2026, the holiday runs from 12:00 a.m. Friday, August 7 through 11:59 p.m. Sunday, August 9.¹⁰ Three categories qualify:

Clothing priced at $75 or less per item, including shirts, pants, shoes, coats, uniforms, and diapers
School supplies priced at $20 or less per item, such as notebooks, pens, folders, calculators, backpacks, and lunch boxes
School instructional materials priced at $20 or less per item, including textbooks, workbooks, and reference maps or globes

Items priced above those thresholds stay fully taxable during the holiday. A $90 jacket still rings up at 7.80%.¹⁰

1
Ohio Department of Taxation. County Rate Table by ZIP Code June 2026
2
Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
3
Ohio Legislative Service Commission. Ohio Revised Code 5739.021 – Additional Sales Tax Levied by County
4
Ohio Department of Taxation. The Finder Online Help – Rounding Rule
5
Ohio Revised Code. Ohio Revised Code 5739.025 – Combined Tax Schedules
6
Ohio Department of Taxation. Sales and Use Taxability
7
Ohio Department of Taxation. Everyday Purchases
8
Ohio Department of Taxation. Sales Tax for Motor Vehicles, Watercraft, and Aircraft
9
Ohio Department of Taxation. Sales and Use Tax
10
Ohio Department of Taxation. Ohio Sales Tax Holiday 2026