Total State and Local Sales Tax Rates, By County

Effective September 2013

Williams
7.25%

Ottawa
7.00%
Wood
6.75%

Henry
7.25%

Defiance
6.75%

Paulding
7.25%

Lucas
7.00%

Fulton
7.25%

Putnam
7.25%

Mercer
7.25%

Hancock
6.75%

Medina
6.75%

Ashland
7.00%

Hardin
7.25%
Marion
6.75%

Mahoning
7.00%
Stark
6.50%

Wayne
6.50%

Jefferson
7.25%

Tuscarawas
6.75%

Knox
6.75%

Union
7.00%

Shelby
7.25%

Columbiana
7.25%
Carroll
6.75%

Holmes
6.75%

Morrow
7.25%

Trumbull
6.75%

Portage
7.00%

Summit
6.75%

Richland
7.00%

Auglaize
7.25%

Miami
7.00%

Lorain
6.50%

Crawford
7.25%

Wyandot
7.25%

Geauga
6.75%

Cuyahoga
8.00%

Huron
7.25%

Seneca
7.25%

Logan
7.25%

Darke
7.25%

Erie
6.75%

Sandusky
7.25%

Van Wert
7.25%
Allen
6.75%

Ashtabula
6.75%

Lake
7.00%

Harrison
7.25%

Coshocton
7.25%
Delaware
7.00%
Licking
7.25%

Champaign
7.25%

Guernsey
7.25%

Franklin
7.00%

Belmont
7.25%

Muskingum
7.25%

Clark
7.25%
Preble
7.25%

Montgomery
7.25%

Madison
7.00%
Greene
6.75%

Pickaway
7.25%

Fairfield
6.75%

Perry
7.25%

Morgan
7.25%

Monroe
7.25%

Noble
7.25%

Fayette
7.25%
Butler
6.50%

Warren
6.75%

Clinton
7.25%

Ross
7.25%

Clermont
6.75%

Pike
7.25%
Brown
7.25%

Adams
7.25%

Athens
7.00%

Vinton
7.25%

Highland
7.25%

Hamilton
6.75%

Washington
7.25%

Hocking
7.00%

Jackson
7.25%

Meigs
7.25%

Gallia
7.00%

Scioto
7.25%

7.25%
Lawrence

New Rates:
State rate 5.75% (previously 5.50%)

Note: Small portions of Delaware, Fairfield, Licking & Union Counties assess a transit authority sales tax levy of 0.50%
(not reflected on this map).

Number
of Counties

Total
Rate

1
48
15
20
4

8.00%
7.25%
7.00%
6.75%
6.50%

Ohio Department of Taxation

August 20, 2013

Business Taxpayer Services Division

4485 Northland Ridge Blvd
Columbus, Ohio 43229
(888) 405-4039 Fax (614) 387-1851
http://tax.ohio.gov

STATE AND PERMISSIVE SALES TAX RATES

BY COUNTY, SEPTEMBER 2013
County

County
Tax Rate

Adams
Allen
Ashland
Ashtabula
Athens
Auglaize
Belmont
Brown
Butler
Carroll
Champaign
Clark
Clermont
Clinton
Columbiana
Coshocton
Crawford
Cuyahoga
Darke
Defiance
Delaware
Erie
Fairfield
Fayette
Franklin
Fulton
Gallia
Geauga
Greene
Guernsey
Hamilton
Hancock
Hardin
Harrison
Henry
Highland
Hocking
Holmes
Huron
Jackson
Jefferson
Knox
Lake
Lawrence

1.50%
1.00
1.25
1.00
1.25
1.50
1.50
1.50
0.75
1.00
1.50
1.50
1.00
1.50
1.50
1.50
1.50
1.25
1.50
1.00
1.25
1.00
1.00
1.50
0.75
1.50
1.25
1.00
1.00
1.50
1.00
1.00
1.50
1.50
1.50
1.50
1.25
1.00
1.50
1.50
1.50
1.00
1.00
1.50

Transit
Tax Rate
-----------------1.00%
------0.50
-----------------0.25
--

Total State &

Local Rate
7.25%
6.75
7.00
6.75
7.00
7.25
7.25
7.25
6.50
6.75
7.25
7.25
6.75
7.25
7.25
7.25
7.25
8.00
7.25
6.75
7.00
6.75
6.75
7.25
7.00
7.25
7.00
6.75
6.75
7.25
6.75
6.75
7.25
7.25
7.25
7.25
7.00
6.75
7.25
7.25
7.25
6.75
7.00
7.25

County
Licking
Logan
Lorain
Lucas
Madison
Mahoning
Marion
Medina
Meigs
Mercer
Miami
Monroe
Montgomery
Morgan
Morrow
Muskingum
Noble
Ottawa
Paulding
Perry
Pickaway
Pike
Portage
Preble
Putnam
Richland
Ross
Sandusky
Scioto
Seneca
Shelby
Stark
Summit
Trumbull
Tuscarawas
Union
Van Wert
Vinton
Warren
Washington
Wayne
Williams
Wood
Wyandot

County
Tax Rate

Transit
Tax Rate

1.50%
1.50
0.75
1.25
1.25
1.00
1.00
1.00
1.50
1.50
1.25
1.50
1.00
1.50
1.50
1.50
1.50
1.25
1.50
1.50
1.50
1.50
1.00
1.50
1.50
1.25
1.50
1.50
1.50
1.50
1.50
0.50
0.50
1.00
1.00
1.25
1.50
1.50
1.00
1.50
0.75
1.50
1.00
1.50

-----0.25%
------0.50
---------0.25
--------0.25
0.50
------------

Total State &

Local Rate
7.25%
7.25
6.50
7.00
7.00
7.00
6.75
6.75
7.25
7.25
7.00
7.25
7.25
7.25
7.25
7.25
7.25
7.00
7.25
7.25
7.25
7.25
7.00
7.25
7.25
7.00
7.25
7.25
7.25
7.25
7.25
6.50
6.75
6.75
6.75
7.00
7.25
7.25
6.75
7.25
6.50
7.25
6.75
7.25

Note: Municipalities whose boundaries extend both within and beyond Franklin County assess a COTA rate of 0.50% in addition
to the posted state and county sales tax rate. Delaware's COTA rate covers the portions of the Cities of Columbus and
Westerville located in Delaware County; Fairfield's COTA rate covers the portions of the Cities of Columbus and Reynoldsburg in
Fairfield County; Licking County's COTA rate covers the portion of the City of Reynoldsburg located in Licking County, and
Unions COTA rate covers the portion of the City of Dublin located in Union County. The current state rate is 5.75%.
August 15, 2013