Is there sales tax on groceries in Ohio?
Quick answer
No. Groceries bought for home preparation are exempt from Ohio state sales tax. Prepared and restaurant food is still taxable.
Food for off-premises consumption is exempt; food consumed on premises is taxable.
Rule summary
How Ohio treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (7.5%–8%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
Source: Ohio Department of Taxation · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Ohio Department of Taxation or a tax professional before relying on it for filing.
Combined rates in Ohio
What a taxable purchase actually costs in Ohio.
Frequently asked
Answers pulled from the same rule set.
- Is there sales tax on groceries in Ohio?
- No. Groceries bought for home preparation are exempt from Ohio state sales tax. Prepared and restaurant food is still taxable.
- Is prepared food taxed differently than groceries in Ohio?
- Yes. Ohio treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in Ohio?
- No. Prescription medicine is exempt from sales tax in Ohio.
More Ohio guides
Other Ohio rules that change the total.