Title
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.
NEW Consumer's Use Tax Amnesty Program
Accelerated and Electronic Sales and Use Tax Payments
Aircraft Parts and Repair
Auctioneers
Bed and Breakfast
Building Maintenance and Janitorial Services
Building Management
Bundled Transactions
Cable TV Companies
Car Allowance Rebate System (CARS)
Carpet & Other Floor/Wall Coverings, Sale & Installation of
Computer Cabling, Sales & Installation of
Core Charges
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
Definition of Tangible Personal Property including Prewritten Software
"Delivery Charges" a Part of the "Price" of a Sale
Delivery Sales - Origin Sourcing of Delivery Sales
Direct Payment Authority Program
Documentary Fees
Drop Shipments
Drugs, Durable Medical Equipment, Mobility Enhancing Equipment, and Prosthetic Devices
Electricity, Production, Transmission, Distribution and Sales of
Electronic Payment Methods
Employment Service
Employment Service Update following the Bellemar Parts decision
Excise Taxes - "Price" For Calculating Sales or Use Tax
Exemption Certificate Forms
Exemption Changes
Financial Aid for Students
Food Definition Change
Food Service - Equipment and Supplies Used in the Food Service Industry
Fruit Baskets, Holiday Baskets; Decorative Containers
Funeral Transactions
Fungible Goods, Application to
Government Employees, Purchases by
Hearing Aids and Related Devices
Highway Transportation for Hire
Human Organs and Tissue
Information Retention and Sharing Practices Related to Sales and Use Tax
Internet Service Provider's Equipment
Inventory Items, Temporary Taxable Use of
Landscaping, Lawn Care Services and Snow Removal
Laundry and Dry Cleaning
Leases and Rentals
Manufactured Homes, Mobile Homes and Industrialized Units
Mobile Concrete Mixers
Motor Vehicles - Dealer Transfers for No Consideration, and Sales or Gifts to Nonprofit Organizations
Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio
Natural Gas
Nexus Standards/UseTax
Non-profit Charitable Organizations
Nonresident Temporary Business Use
On-line Services and Internet Access
Personal Care Services
Portable Grain Bins, Field Tile, Livestock Structures, and Horticulture Structures
Price, Changes to the Definition of
Recreation and Sports Club Service
Rounding -- Sales and Use Tax Calculation and Rounding Change, Effective 01/01/2006
Schools - Sales by School Support Groups and Other Charitable Organizations
Scrap Tire Fee
Service Station Canopies
Sourcing
Storage
Telecommunication Changes
Telephone Charges by Hotels and Motels
Television Converter Box Coupons
Towing Service
Vendor Compensation
Water Conditioning Equipment and Water Treatment Chemicals
Watercraft Sales
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.
Delivery Sourcing - Delay in Sourcing of Delivery Sales
Drugs, Prosthetic Devices, Mobility Enhancing Equipment and Durable Medical Equipment
Excise Taxes - "Price" for Calculating Sales or Use Tax
Federal Luxury Tax (Tax Expired January 1, 2003)
Landscaping, Lawn Care Services, and Snow Removal
Notice on Sourcing
Printed Materials, Certain
Sourcing Law Change Updated
Return to Information Release Index.