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.
Are warranties, maintenance agreements, or service contracts subject to the sales tax?
Basically, yes. However, warranties, extended warranties, maintenance agreements or service contracts covering exempt equipment would also be exempt.