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 is the tax base?
Tax must be charged on the total price billed to the customer. This includes delivery charges, charges for set-up, assembly, installation, preparation, engraving, and all other costs that make up the total amount charged.