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.

Is the charge for Internet service taxable?

The charges for Internet service (on-line access to information stored in a computer) for use in business are subject to Ohio sales or use tax. The charges for Internet service for individuals are not subject to Ohio sales or use tax.