The Cuyahoga County sales tax rate is 8.00%. That total is built from a 5.75% Ohio state tax, a 1.25% county tax, and a 1.00% tax that funds the Greater Cleveland Regional Transit Authority (RTA). It applies to most retail purchases of physical goods and to a specific list of taxable services, with several important exemptions.
How the 8.00% Breaks Down
Three layers of government each impose a piece of the rate:
- Ohio’s 5.75% state sales tax under Ohio Revised Code 5739.02, which funds the state’s General Revenue Fund.1Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
- Cuyahoga County’s 1.25% permissive tax, made up of a continuing 1.00% enacted on or before July 6, 1987 under ORC 5739.021 and an additional 0.25% enacted July 26, 2007 under ORC 5739.026 for a 60-year period. It goes to the county’s General Fund.2Cuyahoga County. Cuyahoga County Code Chapter 727 – Sales and Use Tax
- The Greater Cleveland RTA’s 1.00% transit tax under ORC 5739.023, which funds bus and rail service.3Ohio Legislative Service Commission. Ohio Revised Code 5739.023 – Transit Authority Tax Levy
The Ohio Department of Taxation confirms the combined 8.00% figure.4Ohio Department of Taxation. State and Permissive Sales Tax Rates, by County
What Gets Taxed
Physical Goods
The 8.00% rate applies to nearly all sales of tangible personal property, which Ohio defines broadly as anything you can see, weigh, measure, feel, or touch. Electronics, clothing, furniture, and household items are the usual examples. Electricity, water, gas, and steam are also classified as tangible personal property under Ohio law.5Ohio Department of Taxation. Sales and Use Taxability
Services
Ohio taxes only the services specifically listed in law. If a service is not on that list, it generally is not taxed. Taxable services you’re likely to encounter in Cuyahoga County include:
- Lawn care and landscaping, if the provider earns $5,000 or more annually from these services.
- Dry cleaning and laundry, though coin-operated machines are excluded.
- Private investigation and security services, regardless of revenue level.
Providers of these services must charge the full 8.00% on invoiced amounts.5Ohio Department of Taxation. Sales and Use Taxability
Digital Products and Streaming
Ohio treats many digital products the same as their physical equivalents. Prewritten computer software is taxable whether bought on a disc or downloaded. E-books, digital music, and movie downloads are all taxable. Streaming subscriptions like Netflix and Hulu also fall under Ohio’s sales tax.5Ohio Department of Taxation. Sales and Use Taxability
What’s Exempt
Grocery Food
Food sold for off-premises consumption is not taxed. Groceries you take home to cook are tax-free. Food eaten on the premises where it’s sold, including dine-in restaurant meals, is always taxable.6Ohio Department of Taxation. Food Service Industry
Two categories trip people up. Soft drinks are always taxable regardless of where you consume them. Ohio defines a soft drink as any nonalcoholic beverage with natural or artificial sweeteners, excluding beverages that contain milk products or that are more than 50% fruit or vegetable juice by volume. And drive-through or carry-out food from a restaurant is generally not taxed because it’s consumed off-premises, even though the identical meal eaten inside would be taxable.6Ohio Department of Taxation. Food Service Industry
Prescriptions and Medical Equipment
Ohio exempts prescription drugs, insulin, diabetic testing supplies, and hypodermic needles used for insulin injections. Prosthetic devices, durable medical equipment for home use, and mobility-enhancing equipment are also exempt when purchased with a prescription for human use.1Ohio Legislative Service Commission. Ohio Revised Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
The Annual Sales Tax Holiday
Ohio holds a back-to-school sales tax holiday each year. In 2026, it runs from 12:00 a.m. Friday, August 7 through 11:59 p.m. Sunday, August 9. During that weekend, the full 8.00% comes off the following:7Ohio Department of Taxation. Ohio Sales Tax Holiday
- Clothing priced at $75 or less per item, including footwear, uniforms, and diapers. Sports and protective equipment are excluded.
- School supplies priced at $20 or less per item, including binders, calculators, notebooks, crayons, and book bags.
- School instructional materials priced at $20 or less per item.
There is no expanded holiday on items $500 and under in 2026.7Ohio Department of Taxation. Ohio Sales Tax Holiday
Buying a Car
Motor vehicles work differently from typical retail. Ohio charges sales tax on a vehicle based on the buyer’s county of residence, not the county where the dealership sits. A Cuyahoga County resident pays the full 8.00% even when buying from a dealer in a lower-tax county elsewhere in Ohio.8Ohio Department of Taxation. Sales and Use Tax – Sales of Motor Vehicles to Nonresidents of Ohio
Dealers usually collect the tax and handle the paperwork. For a private-party sale, the buyer pays the tax directly to the Clerk of Courts at title transfer.9Ohio Department of Taxation. Sales Tax for Motor Vehicles, Watercraft, and Aircraft If you bought a vehicle in another state and already paid sales tax there, Ohio generally allows a credit, so you’d owe only the difference if the other state’s rate was lower than 8.00%.
Online Purchases and Use Tax
Since the U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair, states can require out-of-state online retailers to collect sales tax without a physical presence. Ohio requires remote sellers to register and collect if they meet either threshold in the current or previous calendar year:
- More than $100,000 in total sales to Ohio customers, or
- 200 or more separate transactions with Ohio customers.
Most major online retailers now charge the full 8.00% Cuyahoga County rate automatically at checkout.10Ohio Department of Taxation. Sales and Use Tax
When a seller doesn’t collect Ohio sales tax on a taxable purchase, you owe use tax at the same 8.00% rate. This comes up most often with small out-of-state retailers below the economic nexus thresholds, or with items bought while traveling. Individual consumers can report use tax on their Ohio income tax return; businesses report through a Consumer’s Use Tax Account with the Ohio Department of Taxation.10Ohio Department of Taxation. Sales and Use Tax
If You Sell in Cuyahoga County
Any business making retail sales in Ohio needs a vendor’s license before collecting sales tax. As of 2025, the application fee is $50, up from $25, with the additional $25 going to the Organized Crime Commission Fund to combat organized retail theft.11Ohio Department of Taxation. Vendors License Fee Change Coming Soon
Most vendors file monthly, with returns and payments due by the 23rd of the following month. Vendors with tax liability under $1,200 per six-month period can file semi-annually, and certain direct-pay permit holders and consumer use tax accounts with less than $15,000 in quarterly liability can file quarterly. Businesses with over $75,000 in annual tax liability must pay electronically. A return is required for every period, even one with no sales.10Ohio Department of Taxation. Sales and Use Tax