Information Releases - Sales Tax

Sales Tax Information Releases


Revised Format Released

Information Releases are listed by date.  The exception is sales tax, in which information releases are listed alphabetically by title to assist in locating a particular subject area quickly.

Accelerated and Electronic Sales and Use Tax Payments

  HTML December 2007

Aircraft Parts and Repair

January 2009 HTML August 2008


  HTML May 1991

Bed and Breakfast

  HTML December 1995

Building Maintenance and Janitorial Services

September 2015 PDF November 2002

Building Management                               

November 2004 HTML October 1995

Bundled Transactions

  HTML September 2010

Cable TV Companies 

November 2004 HTML November 1995

Carpet & Other Floor/Wall Coverings, Sale & Installation of

  HTML June 1994

Computer Cabling, Sales & Installation of

  HTML March 1999

Core Charges

November 2004 HTML March 1995

Current Value of Tangible Personal Property Purchased for Use Outside This State and Becomes Permanently Located in This State More Than Six Months After its Acquisition by the Consumer

  HTML April 1995

Definition of Tangible Personal Property including Prewritten Software

  HTML July 2, 2003

"Delivery Charges" a Part of the "Price" of a Sale

  HTML May 2007

Delivery Sales - Origin Sourcing of Delivery Sales

  HTML October 2007
Direct Mail Sourcing
August 2013

Direct Payment Authority Program

December 2004 HTML January 2003

Documentary Fees

November 2004 HTML January 29, 1992

Drop Shipments

  HTML November 1989

Drugs, Durable Medical Equipment, Mobility Enhancing Equipment, and Prosthetic Devices

  HTML September 2010

Electricity, Production, Transmission, Distribution and Sales of

  HTML October 1999

Electronic Payment Methods

  HTML May 2005

Employment Service

February 2007 HTML September 1993
Employment Placement Service November 2012  PDF April 1993

Employment Service Update following the Bellemar Parts decision

  HTML May 15, 2000

Excise Taxes - "Price" For Calculating Sales or Use Tax

February 2007 HTML March 1995

Exemption Certificate Forms

  HTML May 2005

Exemption Changes

  HTML July 2, 2003

Financial Aid for Students

  HTML March 1992

Food Definition Change

June 2007 HTML May 2004

Food Service - Equipment and Supplies Used in the Food Service Industry

  HTML August 2010

Fruit Baskets, Holiday Baskets; Decorative Containers

November 2004 HTML December, 1994

Funeral Transactions

Final Rule HTML October 2006

Fungible Goods, Application to

  HTML July 23, 1979

Government Employees, Purchases by

  HTML January 1999

Hearing Aids and Related Devices

November 2004 HTML November 1989

Highway Transportation for Hire

August 2011 HTML August 1992

Human Organs and Tissue

November 2004 HTML February 1, 1989

Information Retention and Sharing Practices Related to Sales and Use Tax

  HTML May 2005

Internet Service Provider's Equipment

  HTML December 2004

Inventory Items, Temporary Taxable Use of

  HTML April 1995

Landscaping, Lawn Care Services and Snow Removal

November 2012 PDF March 2011

Laundry and Dry Cleaning

  HTML July 31, 2003

Leases and Rentals

  HTML July 2, 2003

Manufactured Homes, Mobile Homes and Industrialized Units

  HTML January 2001

Mobile Concrete Mixers

  HTML May 21, 1979

Motor Vehicles - Dealer Transfers for No Consideration, and Sales or Gifts to Nonprofit Organizations

  HTML March 2008

Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio

January 2014 PDF December 2013

Natural Gas

January 2016  HTML November 1998

Nexus Standards/UseTax

NOTICE:  This information release will be updated shortly.  Regardless, this information release is valid until June 30, 2015, and to the extent that the positions stated in this release do not conflict with the recently passed R.C. 5741.03(I) in Am. Sub. H.B. 64 of the 131st General Assembly, such positions are still in effect.

  DOC September 2001

Non-profit Charitable Organizations

  HTML July 1994

Nonresident Temporary Business Use

  HTML April 1995

On-line Services and Internet Access

  PDF  December 2015

Personal Care Services

  HTML July 11, 2003

Portable Grain Bins,  Field Tile,  Livestock Structures, and Horticulture Structures

Issued April 2002
May 2007
HTML May 2007

Price, Changes to the Definition of

  HTML July 2, 2003

Recreation and Sports Club Service

  HTML July 2002
Restaurants and Other Food Vendors August 2014 PDF December 2012

Rounding -- Sales and Use Tax Calculation and Rounding Change, Effective 01/01/2006

  HTML December 2005

Schools - Sales by School Support Groups and Other Charitable Organizations

  HTML August 2007

Scrap Tire Fee

  HTML December 1993

Service Station Canopies

  HTML June 1999


  HTML December 2009


  HTML July 31, 2003

Telecommunication Changes

  HTML July 10, 2003

Telephone Charges by Hotels and Motels

  HTML January 1989

Towing Service

February 2004 HTML February 2004

Vendor Compensation

  HTML July 2009

Water Conditioning Equipment and Water Treatment Chemicals

  HTML March 1995

Watercraft Sales

September 1998 HTML September 1998
Resort Area Gross Receipts Excise Tax (RAGRET) Revised Format Released
Resort Area Gross Receipts Excise Tax   HTML April 29, 2008

Archive of Superseded Sales Tax Releases

The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY.

Aircraft Parts and Repair


HTML August 2008

Building Maintenance and Janitorial Services

November 2012 PDF November 2002
Car Allowance Rebate System (CARS)   HTML  July 2009 
Consumer's Use Tax Amnesty Program   HTML  September 2011 

Delivery Sourcing - Delay in Sourcing of Delivery Sales


HTML February 2007

Drugs, Prosthetic Devices, Mobility Enhancing Equipment and Durable Medical Equipment

  HTML July 10, 2003

Employment Service

October 1993
December 2000
May 2006
HTML September 1993

Employment Service Update following the Bellemar Parts decision


HTML May 15, 2000

Excise Taxes - "Price" for Calculating Sales or Use Tax

HTML March 1995

Federal Luxury Tax (Tax Expired January 1, 2003)


HTML January 2002

Food Definition Change


PDF May 2004

Funeral Transactions


HTML October 2006

Landscaping, Lawn Care Services, and Snow Removal

January 2004 HTML January 2004

Natural Gas

HTML November 1998

Notice on Sourcing


HTML May 5, 2003
On-line Services and Internet Access   HTML   January 1999

Portable Grain Bins,  Field Tile,  Livestock Structures, and Horticulture Structures


HTML April 2002

Printed Materials, Certain

HTML November 1996
Television Converter Box Coupons   HTML  February 2008 
Restaurants and Other Food Vendors
  PDF December 2012

Sourcing Law Change Updated

June 2005 HTML August 2004

Vendor Compensation

July 2005
April 2007
HTML April 2005

Vendor Compensation

July 2005 HTML April 2005


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