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Guide to Some Taxable and Non-taxable Situations

This informal listing was created from information the Ohio Department of Taxation web site. For more detailed information, please visit http://tax.ohio.gov/

TAXABLE

Food

Restaurants -- Eat in food and soft drinks
Liquor
Soft Drinks -- sweet tea, soda, sweetened water
Medicines (over the counter)
Tonics
Vitamins
Vending machines -- soft drinks

Miscellaneous

Motor Vehicles
House Trailers
Boats
Outboard Motors that require a title
Car Repairs -- parts & labor
Delivery charges

Services that require a Regular Vendors License (apply to County)

Dry Cleaning & Laundry Service Industrial -- not coin-op
Linen Supply
Physical Fitness Facilities
Recreation & Sports Clubs
Auto Detailing -- not coin-op
Vehicle towing
Storage facilities
Intrastate transportation -- taxis, limos, helicopter rides
Personal care services
     -Tanning sessions
     -Massages (not medically prescribed)
     -Skin Care -- facials, scrubs
     -Manicures
     -Pedicures
     -Hair removal
     -Application of cosmetics/make-up
Tattoos
Body Piercing
Snow removal (mechanical $5000+)
Landscaping & Lawn Care ($5000+)
Private Investigation/Security Services
Information Service (1-900 numbers)
Building Maintenance/Janitorial Service
Exterminating Service
Employment Service
Repair/Installation of tangible personal property
Automatic Data Processing
Telecommunications
Satellite broadcasting


NON-TAXABLE

Food

Carry-out food
Unsweetened Coffee & Tea
Dairy products -- milk, ice cream, etc.
Coffee or tea containing milk products
Bottled water -- unsweetened
Food Stamp Purchases
Juices with 50% or more juice content
Sales to students in a dorm, cafeteria, fraternity, or sorority
Candy, gum, breath mints

Miscellaneous

Sales by Churches, Charitable & Nonprofit Organizations (less than six days per year)
Sales of animals by a non profit shelter
Sales to government agencies
Magazine & newspaper subscriptions -- 2nd class mail
Public transit systems
Commercial airlines
Motor vehicles sold in Ohio to Nonresidents intended for immediate removal
Prescription drugs
Hair care -- cutting, styling, coloring & perming
Medically prescribed massages