Ohio · OH · Money & taxes
Ohio: Are groceries taxed?
Groceries exempt
Ohio's sales tax does not apply to food bought to eat off the premises where it was sold.
Ohio's state sales tax rate is 5.75%, but the law excludes food bought to take away and eat elsewhere. Food eaten where it is sold, such as restaurant meals, is not covered by this exemption.
What the law says
(B) The tax does not apply to the following: ... (2) Sales of food for human consumption off the premises where sold;
Sources
- Ohio Rev. Code § 5739.02 Official · codes.ohio.gov
Confirm with the state
- Agency
- Ohio Department of Taxation
- Website
- tax.ohio.gov
How bordering states compare
- Indiana Groceries exemptIndiana exempts food and food ingredients for home consumption from its state sales tax.
- Kentucky Groceries exemptKentucky exempts food and food ingredients for home consumption from its 6% sales tax.
- Michigan Groceries exemptMichigan exempts food and food ingredients from its 6% sales tax, except prepared food.
- Pennsylvania Groceries exemptPennsylvania exempts food that isn't ready to eat from its 6% sales tax.
- West Virginia Groceries exemptWest Virginia's state sales tax on groceries ended after June 30, 2013, under a law that phased it out.