FAQs - Sales & Use Tax: General Information

What services are subject to the sales tax?

• Rental of hotel rooms or similar sleeping accommodations for less than 30 days by establishments with five or more sleeping rooms.
• Provision of landscaping or lawn care service, if annual sales of this service equal or exceed $5,000.
• Provision of private investigation or security service.
• Provision of information service through use of a nine-hundred telephone call (1-900).
• Production of tangible personal property from material supplied by the customer. For example, a tailor using fabric furnished by the customer.
• Building maintenance and janitorial service, if annual sales of this service equal or exceed $5,000.
• Exterminating service.
• Employment service.
• Employment placement service.
• Physical fitness facility service.
• Recreation and sports club service.
• Repair of tangible personal property (except repair of property which is exempt from sales tax).
• Installation of tangible personal property (except installation of property which is exempt from sales tax).
• Washing (except coin-operated), cleaning, waxing, polishing, or painting of motor vehicles.
• Towing service for motor vehicles, this includes the conveyance of a wrecked, disabled, or illegally parked motor vehicle.
• Laundry and dry cleaning service, excluding sales made through coin operated machines.
• Automatic data processing, computer services, or electronic information services provided for use in a business. Electronic information services include, but are not limited to, Internet access charges and e-mail service charges for use in a business.
• Certain telecommunication services.
• Satellite broadcasting service.
• Personal care service, including skin care, application of cosmetics, manicures, pedicures, hair removal, tattoos, body piercing, tanning, massage and other similar services. It does not include hair care: cutting, coloring, and styling.
• Transportation of persons, within Ohio, except by public transit systems or commercial airlines.
• Snow removal service, if annual sales of this service equal or exceed $5,000.
• Storage of tangible personal property (except such property that the consumer of the storage holds for sale in the regular course of business).