Ohio does not have a soda tax in the excise sense. The state constitution prohibits any wholesale or per-ounce tax on soft drinks, and state law blocks cities and counties from creating one on their own. Soda is still subject to Ohio’s regular sales tax, though, so you pay between 6.5 and 8 percent at the register depending on the county.
Why Ohio Has No Soda Excise Tax
The ban is written into the Ohio Constitution. In 1994, voters approved Article XII, Section 13, which prohibits wholesale taxes on soft drinks, carbonated nonalcoholic beverages, and food for human consumption. The measure passed with about 66 percent of the vote. It reaches further than a per-ounce fee: it also blocks taxes on sales to manufacturers, processors, packagers, and resellers, and bans retail taxes on the packaging itself.
That constitutional barrier is why proposals to tax sugary drinks in the General Assembly keep dying. Even a bill that passed both chambers would violate Section 13 unless voters first repealed it through another statewide ballot. The beverage industry backed the 1994 amendment heavily, and repealing a voter-approved constitutional protection is a steep climb. Occasional efforts to revisit it have gone nowhere.
Cities and Counties Cannot Add One
Philadelphia and Berkeley have local soda taxes. Ohio municipalities do not have that option. Beyond the constitutional prohibition, Ohio law prevents local governments from enacting their own excise taxes on food and nonalcoholic beverages, and the Ohio Department of Taxation classifies soft drinks, bottled water, and carbonated beverages as items local jurisdictions cannot single out.
So a can of soda is taxed the same way in Columbus, Cleveland, and a rural gas station. What varies is only the ordinary sales tax rate, which changes by county. A local official who wanted to fund a public health program with a soda-specific levy would face immediate legal challenges. Changing this framework sits with the state legislature and, for the constitutional piece, with Ohio voters.
How Much Sales Tax You Pay on Soda
Groceries bought for off-premises consumption are generally exempt from Ohio sales tax, but soft drinks are carved out of that exemption. Soda is always taxable regardless of where you drink it, whether you grab one from a cooler at a gas station or buy it at a drive-through.1Ohio Department of Taxation. Food Service Industry
The state rate is 5.75 percent.2Ohio Department of Taxation. Sales and Use Tax Counties add a local rate on top, capped at 2.25 percent. The combined rate across Ohio counties runs from 6.5 to 8 percent, so a $2.00 bottle of soda carries about 13 to 16 cents of tax depending on where you buy it.3Ohio Department of Taxation. Everyday Purchases
What Ohio Counts as a Soft Drink
The definition is narrower than most shoppers assume. Under Ohio law, a soft drink is any nonalcoholic beverage that contains natural or artificial sweeteners. The definition excludes beverages that contain milk or milk substitutes (including soy and rice milk), and it excludes beverages with more than 50 percent vegetable or fruit juice by volume.4Ohio Legislative Service Commission. Ohio Code 5739.01 – Definitions
That produces some counterintuitive results at the register:
- A sweetened lemonade with 40 percent real juice is a taxable soft drink.
- A juice blend with 51 percent real juice is tax-exempt food.
- Chocolate milk is exempt because it contains milk products, even with plenty of added sugar.
- Unsweetened sparkling water is not a soft drink at all and qualifies as tax-exempt food.
The two variables that decide the outcome are whether the drink contains sweeteners and how much real juice is in it.
Powdered Mixes, Concentrates, and Fountain Syrups
Powdered drink mixes and liquid concentrates that you mix with water at home are not classified as soft drinks. Because they are sold in a form the consumer prepares, they count as food and are exempt from sales tax when bought for off-premises consumption.5Ohio Department of Taxation. Information Release ST 2004-01 – Sales and Use Tax Food Definition A canister of powdered iced tea or a frozen juice concentrate is tax-exempt even though the finished drink would be taxable if sold ready to pour.
Fountain syrups are the exception. Because they are intended to produce soft drinks at the point of sale rather than by a consumer at home, they are taxable when sold to restaurants and convenience stores that run soda fountains.
The SNAP Restriction Coming October 2026
The biggest coming change to how Ohioans buy soda is not a tax at all. Starting October 1, 2026, SNAP benefits in Ohio cannot be used to buy sugar-sweetened beverages. The USDA approved Ohio’s request to operate a two-year demonstration project restricting drinks where sugar, corn syrup, or high-fructose corn syrup is a primary ingredient.6USDA Food and Nutrition Service. Ohio SNAP Food Restriction Waiver
Ohio is one of roughly 19 states implementing similar SNAP food restriction waivers in 2026 under a broader federal push to limit benefits for non-nutritious items.7USDA Food and Nutrition Service. SNAP Food Restriction Waivers For an estimated 1.5 million Ohio residents on SNAP, the restriction effectively removes soda from the benefits budget unless paid for out of pocket. The waiver runs for two years, and whether it continues after that depends on how the demonstration performs and where federal policy lands.