Examples of sales exempt/excepted from sales tax:
• Copyrighted motion picture films for exhibition purposes unless solely used for advertising. The rental or sale of films or tapes to individuals is taxable.
• Food for human consumption off the premises where sold (food does not include alcoholic beverages, dietary supplements, soft drinks or tobacco).
• Food sold to students in a dormitory, school cafeteria, fraternity or sorority house.
• Food served without charge to employees as part of their compensation.
• Items purchased with food stamps.
• Newspapers (including community newspapers and national newspapers and other unbound publications.)
• Sales by churches and nonprofit charitable organizations not exceeding six days in any calendar year.
• Sales to nonprofit organizations operated exclusively in Ohio for certain charitable purposes as defined in sales tax law.
• Sales to churches.
• Sales to organizations that have been granted and have maintained 501(c)(3) status by the Internal Revenue Service.
• Sales of animals by nonprofit animal shelters and county humane societies.
• Sales to U.S. government agencies, Ohio or any of its political subdivisions.
• Sales to other states and their political subdivisions if they exempt sales to the State of Ohio and any of its political subdivisions.
• Sales of drugs for a human being, dispensed pursuant to a prescription; insulin as recognized in the official United States pharmacopoeia; urine and blood testing materials when used by diabetics or persons with hypoglycemia to test for glucose or acetone; hypodermic syringes and needles when used by diabetics for insulin injections; hospital beds when purchased by hospitals, nursing homes and other medical facilities; and medical oxygen-dispensing equipment.
• The purchase of durable medical equipment for home use, or mobility enhancing equipment.
• Gas, water, steam, and electricity delivered through pipes, conduits, or wires and sold by a public utility or, if applicable, a municipal gas utility.
• Sales of property for used directly in agricultural production.
• Parts and services used in repairing and maintaining aircraft with fractional share ownership (private aircraft whose ownership is shared by a group of people).
• Sales of investment metal bullion and investment coins.
Services not taxed:
Professional, personal, and insurance transactions are not taxable when any transfer of tangible personal property is a small item for which no separate charge is made.
Examples of services subject to sales tax:
• Rental of hotel rooms or similar sleeping accommodations for less than 30 days by establishments with five or more sleeping rooms.
• Provision of landscaping or lawn care service, if annual sales equal or exceed $5,000.
• Provision of private investigation or security service.
• Building maintenance and janitorial service, if annual sales of this service equal or exceed $5,000.
• Exterminating service.
• Employment service.
• Physical fitness facility service.
• Washing (except coin-operated), cleaning, waxing, polishing, or painting of motor vehicles.
• Laundry and dry cleaning service, excluding sales made through coin operated machines.
• Personal care service, including skin care, application of cosmetics, manicures, pedicures, hair removal, tattoos, body piercing, tanning, massage and other similar services. It does not include hair care: cutting, coloring, and styling.
• Transportation of persons, within Ohio, except by public transit systems or commercial airlines.
• Snow removal service, if annual sales of this service equal or exceed $5,000.
SOURCE: Ohio Department of Taxation
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