Ohio Consumer Taxes

Sales Tax
6% §5739.025

Cigarette Tax
27.5 mills/cigarette §§5743.02, 023

Gasoline Tax per Gallon
2¢ + variable cents per gallon rate §§5735.25; 5735.05

Use Tax
Same rate as sales tax §5741.02

Liquor Tax
Beer $5.58/barrel; bottled: .14¢/oz. <12 oz.; .84¢/6oz. in containers >12 oz.; Wine 4-14% 30¢/gal., 14-21% 98¢/gal.; Vermouth $1.08/gal.; Sparkling wine $1.48/gal.; Spirits $1.20/gal. §§4301.42, 43; 4305.01

Gambling Tax
Horseracing wagers: <$200,000, 1%; $200,000–300,000, 2%; $300,000–400,000, 3%; >$400,000, 4% §3769.08(B)


Inside Ohio Consumer Taxes