Sales tax in Licking County, Ohio
There is no single sales tax rate in Licking County. It runs from 7.25% to 8.25% depending on the exact address, because cities and special districts inside the county levy their own on top of the 5.75% state rate. The 5.75% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from Ohio's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Licking County?
| Ohio state rate | 5.75% |
|---|---|
| Licking County rate | 1.5% |
| Lowest combined rate in the county | 7.25% |
| Highest combined rate in the county | 8.25% |
The combined figures are the lowest and highest totals anywhere in Licking County, so the rows above do not add up to them.
How much sales tax is that on a purchase in Licking County?
At 7.25%, a $100 purchase carries $7.25 in sales tax and a $1,000 purchase $72.50, at the lowest rate in the county. At the highest, 8.25%, the same purchases carry $8.25 and $82.50. That is general merchandise; Ohio taxes some categories, often groceries, differently, as the note below explains.
Among Ohio's 88 counties, Licking County's lowest rate ranks 8th highest, level with 50 other counties. See every Ohio county.
Sales tax in counties next to Licking County
Licking County borders 7 counties. The lowest rate next door is 6.75% in Fairfield County, OH, which is $5.00 less on a $1,000 purchase than the lowest rate in Licking County.
| County | Combined sales tax |
|---|---|
| Franklin County, OH | 8% |
| Coshocton County, OH | 7.75% |
| Knox County, OH | 7.25% |
| Muskingum County, OH | 7.25% |
| Perry County, OH | 7.25% |
| Licking County, OH (this county) | 7.25% to 8.25% |
| Delaware County, OH | 7% to 8% |
| Fairfield County, OH | 6.75% to 7.75% |
Why the rate here is not the whole story
Ohio's state sales tax rate is 5.75 percent and Licking County levies a permissive county sales tax of 1.5 percent, which puts most of the county at 7.25 percent. The Central Ohio Transit Authority (COTA) levies a further 1 percent inside the part of the city of Reynoldsburg that lies in Licking County, so an address there pays 8.25 percent while the rest of the county pays 7.25 percent. That transit levy is neither a state tax nor a county tax, so it sits in no rate field here and adding the state and county rates together understates the rate inside the transit district. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter. Enter the street address in The Finder to see which side of the transit boundary it falls on.
How do I find the exact rate for an address in Licking County?
Use Ohio's own address lookup. In Licking County the rate depends on the address, anywhere from 7.25% to 8.25%.
Who has to collect sales tax in Licking County?
Any seller with a physical presence in Ohio collects at the rate for the address of the sale; a remote seller does once it passes Ohio's economic nexus threshold. Ohio sales tax covers the statewide rules and what is exempt.
Work out your own numbers
-
Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
-
Do you have to collect?
Whether your sales into Ohio cross its economic nexus threshold. A different question from the rate.
-
Property tax in Licking County
The other local tax: effective rate and median bill for this county.
-
Sales tax by county
Every US county, and how Ohio compares with the rest of the country.
Sources
- Licking County rates: Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).