Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What about an annual membership fee that covers digital books, movie downloads and free shipping?

  • Unless the price of each component is separately stated (whether taxable or exempt), the entire charge is taxable.  For example, for $60 a consumer receives the right to download books and movies and receive free shipping on purchases of tangible personal property.  Unless the amount charged for the right to free shipping is separately stated, the entire $60 is subject to sales tax.