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).