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Ohio Grocery Tax (2026)

Permitted: Groceries (food for off-premises consumption) are exempt from sales tax — the Ohio Constitution (art. XII, §3) bars taxing off-premises food (R.C. 5739.02(B)(2)).

PermittedVerified Jul 17, 2026

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Groceries (food for off-premises consumption) are exempt from sales tax — the Ohio Constitution (art. XII, §3) bars taxing off-premises food (R.C. 5739.02(B)(2)). Soft drinks, alcohol, and dietary supplements are always taxable, and food eaten on the premises is taxable.

Official source: tax.ohio.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering Ohio

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

IndianaPermitted
Food and food ingredients ("grocery" food) sold unheated and without eating utensils are exempt from Indiana's 7% sales tax (Sales Tax Information Bulletin #29). Candy, soft drinks, dietary supplements, prepared food, alcoholic beverages, and tobacco remain taxable.
Verified Jul 7, 2026 · Source: in.gov · Full Indiana rule →
KentuckyPermitted
Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004). Not exempt: alcoholic beverages, tobacco, candy, dietary supplements, soft drinks, and prepared food (heated, retailer-combined, or sold with utensils). Bakery items sold without utensils are exempt; vending-machine food is taxable.
Verified Jul 12, 2026 · Source: revenue.ky.gov · Full Kentucky rule →
MichiganPermitted
Groceries (food and food ingredients) are exempt from sales tax; prepared food intended for immediate consumption is taxable.
Verified Jul 14, 2026 · Source: legislature.mi.gov · Full Michigan rule →
PennsylvaniaPermitted
Food that is not ready-to-eat (groceries), along with candy and gum, is exempt from the 6% sales tax. Ready-to-eat/prepared food and food sold by a caterer or eating establishment are taxable.
Verified Jul 18, 2026 · Source: pa.gov · Full Pennsylvania rule →
West VirginiaPermitted
Groceries ('food and food ingredients') are not taxed; prepared food - restaurant food, heated items, and items the seller combines from two or more ingredients - is taxable at the regular 6% rate (plus 1% municipal sales tax where imposed).
Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →

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