Ohio Department of Taxation Information Releases - Sales Tax

Title

Information Releases are listed by date.  The exception is sales tax, in which information releases are listed alphabetically by title to assist in locating a particular subject area quickly.

NEW Consumer's Use Tax Amnesty Program

Accelerated and Electronic Sales and Use Tax Payments

Aircraft Parts and Repair

January 2009

HTML

August 2008

Auctioneers

Bed and Breakfast

Building Maintenance and Janitorial Services

Building Management                               

Bundled Transactions

Cable TV Companies 

Car Allowance Rebate System (CARS)

Carpet & Other Floor/Wall Coverings, Sale & Installation of

Computer Cabling, Sales & Installation of

Core Charges

Current Value of Tangible Personal Property Purchased for Use Outside This State and Becomes Permanently Located in This State More Than Six Months After its Acquisition by the Consumer

Definition of Tangible Personal Property including Prewritten Software

"Delivery Charges" a Part of the "Price" of a Sale

Delivery Sales - Origin Sourcing of Delivery Sales

Direct Payment Authority Program

Documentary Fees

Drop Shipments

Drugs, Durable Medical Equipment, Mobility Enhancing Equipment, and Prosthetic Devices

Electricity, Production, Transmission, Distribution and Sales of

Electronic Payment Methods

Employment Service

September 1993

Employment Service Update following the Bellemar Parts decision

Excise Taxes - "Price" For Calculating Sales or Use Tax

Exemption Certificate Forms

Exemption Changes

Financial Aid for Students

Food Definition Change

Food Service - Equipment and Supplies Used in the Food Service Industry

Fruit Baskets, Holiday Baskets; Decorative Containers

Funeral Transactions

Fungible Goods, Application to

Government Employees, Purchases by

Hearing Aids and Related Devices

NEW Highway Transportation for Hire

Human Organs and Tissue

Information Retention and Sharing Practices Related to Sales and Use Tax

Internet Service Provider's Equipment

Inventory Items, Temporary Taxable Use of

Landscaping, Lawn Care Services and Snow Removal

Laundry and Dry Cleaning

Leases and Rentals

Manufactured Homes, Mobile Homes and Industrialized Units

Mobile Concrete Mixers

Motor Vehicles - Dealer Transfers for No Consideration, and Sales or Gifts to Nonprofit Organizations

Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio

Natural Gas

Nexus Standards/UseTax

Non-profit Charitable Organizations

Nonresident Temporary Business Use

On-line Services and Internet Access

Personal Care Services

Portable Grain Bins,  Field Tile,  Livestock Structures, and Horticulture Structures

Price, Changes to the Definition of

Recreation and Sports Club Service

Rounding -- Sales and Use Tax Calculation and Rounding Change, Effective 01/01/2006

Schools - Sales by School Support Groups and Other Charitable Organizations

Scrap Tire Fee

Service Station Canopies

Sourcing

Storage

Telecommunication Changes

Telephone Charges by Hotels and Motels

Television Converter Box Coupons

Towing Service

Vendor Compensation

Water Conditioning Equipment and Water Treatment Chemicals

Watercraft Sales

Archive of Superseded Sales Tax Releases

The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY.

Aircraft Parts and Repair

HTML

August 2008

Delivery Sourcing - Delay in Sourcing of Delivery Sales

HTML

February 2007

Drugs, Prosthetic Devices, Mobility Enhancing Equipment and Durable Medical Equipment

Employment Service

October 1993
December 2000
May 2006

HTML

September 1993

Employment Service Update following the Bellemar Parts decision

HTML

May 15, 2000

Excise Taxes - "Price" for Calculating Sales or Use Tax

HTML

March 1995

Federal Luxury Tax (Tax Expired January 1, 2003)

HTML

January 2002

Food Definition Change

PDF

May 2004

Funeral Transactions

HTML

October 2006

Landscaping, Lawn Care Services, and Snow Removal

January 2004

HTML

January 2004

Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio

Notice on Sourcing

HTML

May 5, 2003

Portable Grain Bins,  Field Tile,  Livestock Structures, and Horticulture Structures

HTML

April 2002

Printed Materials, Certain

HTML

November 1996

Sourcing Law Change Updated

June 2005

HTML

August 2004

Vendor Compensation

Vendor Compensation

July 2005

HTML

April 2005