Sales and Use Tax Rates by County - October 1, 2026 - December 31, 2026
Sales Tax (UST 1) and Use Tax (UUT 1) Code and Rate Table
This table provides an alphabetical list of Ohio counties and includes each county’s Universal Sales Tax (UST) Code and Rate and Universal Use Tax (UUT) Code and Rate.
| County Name | Sales Tax (UST1) Code | Sales Tax (UST1) Rate | Use Tax (UUT1) Code | Use Tax (UUT1) Rate |
|---|---|---|---|---|
| Adams | 01 | 7.25% | 0130 | 0.0150 |
| Allen | 02 | 6.85% | 0222 | 0.0110 |
| Ashland | 03 | 7.00% | 0325 | 0.0125 |
| Ashtabula | 04 | 6.75% | 0420 | 0.0100 |
| Athens | 05 | 7.25% | 0530 | 0.0150 |
| Auglaize | 06 | 7.25% | 0630 | 0.0150 |
| Belmont | 07 | 7.25% | 0730 | 0.0150 |
| Brown | 08 | 7.00% | 0825 | 0.0125 |
| Butler | 09 | 6.50% | 0915 | 0.0075 |
| Carroll | 10 | 6.75% | 1020 | 0.0100 |
| Champaign | 11 | 7.25% | 1130 | 0.0150 |
| Clark | 12 | 7.25% | 1230 | 0.0150 |
| Clermont | 13 | 6.75% | 1320 | 0.0100 |
| Clinton | 14 | 7.25% | 1430 | 0.0150 |
| Columbiana | 15 | 7.25% | 1530 | 0.0150 |
| Coshocton | 16 | 7.75% | 1640 | 0.0200 |
| Crawford | 17 | 7.25% | 1730 | 0.0150 |
| Cuyahoga | 18 | 8.00% | 1845 | 0.0225 |
| Darke | 19 | 7.25% | 1930 | 0.0150 |
| Defiance | 20 | 6.75% | 2020 | 0.0100 |
| Delaware | 21 | 7.00% | 2125 | 0.0125 |
| Delaware (COTA) | 96 | 8.00% | 9645 | 0.0225 |
| Erie | 22 | 6.75% | 2220 | 0.0100 |
| Fairfield | 23 | 6.75% | 2320 | 0.0100 |
| Fairfield (COTA) | 93 | 7.75% | 9340 | 0.0200 |
| Fayette | 24 | 7.25% | 2430 | 0.0150 |
| Franklin | 25 | 8.00% | 2545 | 0.0225 |
| Fulton | 26 | 7.25% | 2630 | 0.0150 |
| Gallia | 27 | 7.25% | 2730 | 0.0150 |
| Geauga | 28 | 6.75% | 2820 | 0.0100 |
| Greene | 29 | 6.75% | 2920 | 0.0100 |
| Guernsey | 30 | 7.25% | 3030 | 0.0150 |
| Hamilton | 31 | 7.80% | 3141 | 0.0205 |
| Hancock | 32 | 6.75% | 3220 | 0.0100 |
| Hardin | 33 | 7.25% | 3330 | 0.0150 |
| Harrison | 34 | 7.25% | 3430 | 0.0150 |
| Henry | 35 | 7.25% | 3530 | 0.0150 |
| Highland | 36 | 7.25% | 3630 | 0.0150 |
| Hocking | 37 | 7.25% | 3730 | 0.0150 |
| Holmes | 38 | 7.00% | 3825 | 0.0125 |
| Huron | 39 | 7.25% | 3930 | 0.0150 |
| Jackson | 40 | 7.25% | 4030 | 0.0150 |
| Jefferson | 41 | 7.25% | 4130 | 0.0150 |
| Knox | 42 | 7.25% | 4230 | 0.0150 |
| Lake | 43 | 7.25% | 4330 | 0.0150 |
| Lawrence | 44 | 7.25% | 4430 | 0.0150 |
| Licking | 45 | 7.25% | 4530 | 0.0150 |
| Licking (COTA) | 94 | 8.25% | 9450 | 0.0250 |
| Logan | 46 | 7.25% | 4630 | 0.0150 |
| Lorain | 47 | 6.50% | 4715 | 0.0075 |
| Lucas | 48 | 7.75% | 4840 | 0.0200 |
| Madison | 49 | 7.00% | 4925 | 0.0125 |
| Mahoning | 50 | 7.50% | 5035 | 0.0175 |
| Marion | 51 | 7.25% | 5130 | 0.0150 |
| Medina | 52 | 6.75% | 5220 | 0.0100 |
| Meigs | 53 | 7.25% | 5330 | 0.0150 |
| Mercer | 54 | 7.25% | 5430 | 0.0150 |
| Miami | 55 | 7.00% | 5525 | 0.0125 |
| Monroe | 56 | 7.25% | 5630 | 0.0150 |
| Montgomery | 57 | 7.50% | 5735 | 0.0175 |
| Morgan | 58 | 7.25% | 5830 | 0.0150 |
| Morrow | 59 | 7.25% | 5930 | 0.0150 |
| Muskingum | 60 | 7.25% | 6030 | 0.0150 |
| Noble | 61 | 7.25% | 6130 | 0.0150 |
| Ottawa | 62 | 7.00% | 6225 | 0.0125 |
| Paulding | 63 | 7.25% | 6330 | 0.0150 |
| Perry | 64 | 7.25% | 6430 | 0.0150 |
| Pickaway | 65 | 7.25% | 6530 | 0.0150 |
| Pike | 66 | 7.25% | 6630 | 0.0150 |
| Portage | 67 | 7.00% | 6725 | 0.0125 |
| Preble | 68 | 7.25% | 6830 | 0.0150 |
| Putnam | 69 | 7.00% | 6925 | 0.0125 |
| Richland | 70 | 7.00% | 7025 | 0.0125 |
| Ross | 71 | 7.25% | 7130 | 0.0150 |
| Sandusky | 72 | 7.25% | 7230 | 0.0150 |
| Scioto | 73 | 7.25% | 7330 | 0.0150 |
| Seneca | 74 | 7.25% | 7430 | 0.0150 |
| Shelby | 75 | 7.25% | 7530 | 0.0150 |
| Stark | 76 | 6.50% | 7615 | 0.0075 |
| Summit | 77 | 6.75% | 7720 | 0.0100 |
| Trumbull | 78 | 6.75% | 7820 | 0.0100 |
| Tuscarawas | 79 | 6.75% | 7920 | 0.0100 |
| Union | 80 | 7.00% | 8025 | 0.0125 |
| Union (COTA) | 98 | 8.00% | 9845 | 0.0225 |
| Van Wert | 81 | 7.25% | 8130 | 0.0150 |
| Vinton | 82 | 7.25% | 8230 | 0.0150 |
| *Warren | 83 | 7.25% | 8330 | 0.0150 |
| Washington | 84 | 7.25% | 8430 | 0.0150 |
| Wayne | 85 | 6.50% | 8515 | 0.0075 |
| Williams | 86 | 7.25% | 8630 | 0.0150 |
| Wood | 87 | 6.75% | 8720 | 0.0100 |
| Wood(TARTA) | 187 | 7.25% | 18730 | 0.0150 |
| Wyandot | 88 | 7.25% | 8830 | 0.0150 |
| State Rate | 89 | 5.75% | 8923 | 0.0575 |
*County rate change effective October 1, 2026
Description of transit area and definitions
This table lists Ohio county transit areas in alphabetical order and includes the definition of the transit area.
| Transit Area – COTA and TARTA | Transit Area Definitions |
|---|---|
| Delaware - COTA | Those portions of the Cities of Columbus, Dublin & Westerville located in Delaware County |
| Fairfield - COTA | Those portions of the Cities of Columbus & Reynoldsburg located in Fairfield County |
| Licking - COTA | That portion of the City of Reynoldsburg located in Licking County |
| Union - COTA | That portion of the City of Dublin located in Union County |
| Wood - TARTA | That portion of the City of Rossford located in Wood County |
County Rate Changes effective October 1, 2026
This table lists, in alphabetical order, the Ohio counties and/or transit areas that had a rate change effective October 1, 2026. It includes the Universal Sales Tax (UST) Code and Rate, the Universal Use Tax (UUT) Code and Rate, and the filing periods for each county and/or transit area.
| Transit Area | Sales Tax (UST1) Code | Sales Tax (UST1) Rate | Use Tax (UUT1) Code | Use Tax (UUT1) Rate | Filing Periods |
|---|---|---|---|---|---|
| Warren County | 83 | 7.25% | 8330 | 0.0150 | Monthly for October 1, 2026 and after |
| Warren County | 283 | 6.75% | 8320 | 0.0100 | Semiannual/Quarterly for July 1 thru September 30, 2026 |
| Warren County | 83 | 7.25% | 8330 | 0.0150 | Semiannual/Quarterly for October 1 thru December 31, 2026 |
